GENERIC COURSE SYLLABUS
I. Course Course Course
Prefix Number Name Credit Lecture Lab
ACC 266 Advanced Accounting 3 3
0
II. Prerequisite:
Recommended: ACC
242, or concurrent enrollment in ACC 242.
III. Course Description:
Course covers governmental and
not-for-profit accounting, and business combinations. Content includes general
funds, special funds, consolidated financial statements, intercompany
inventory, and other intercompany transactions.
IV. Learning Objectives:
To prepare students to
demonstrate understanding of concepts and the ability to solve problems in the
areas of:
A. Accounting for State and Local Governmental Units
B. General Fund Accounting
C. Special Funds and Account Groups
D. Not-for-Profit Entities: Health Care Providers, Health and Welfare
Organizations, and Other Entities
E. Accounting for Business Combinations
F. Intercorporate Investments in Common Stock
G. Consolidated Financial Statements
H. Intercompany Transactions
V. Academic Integrity:
Students
and employees at
·
cheating,
·
plagiarism
(turning in work not written by you, or lacking proper citation),
·
falsification
and fabrication (lying or distorting the truth),
·
helping
others to cheat,
·
unauthorized
changes on official documents,
·
pretending
to be someone else or having someone else pretend to be you,
·
making
or accepting bribes, special favors, or threats, and
·
any
other behavior that violates academic integrity.
There
are serious consequences to violations of the academic integrity policy.
Oakton’s policies and procedures provide students a fair hearing if a complaint
is made against you. If you are found to
have violated the policy, the minimum penalty is failure on the assignment and,
a disciplinary record will be established and kept on file in the office of the
Vice President for Student Affairs for a period of 3 years.
Details
of the Code of Academic Conduct can be found in the Student Handbook.
VI. Outline of Topics:
In Example –
A.
Governmental
Entities: Introduction and General Fund Accounting
B.
Governmental
Entities: Special Funds and Account Groups
C.
Colleges
and Universities
D.
Not-For
Profit Entities: Health Care Providers, Voluntary Health and Welfare
Organizations, and Other Entities
E. Corporate Expansion and Accounting for Business Combinations
F. Reporting Intercorporate Investments in Common Stock
G. The Reporting Entity and Consolidated Financial Statements
H.
Intercompany Inventory Transactions
I.
Intercompany Indebtedness
VII. Methods of Instruction:
In Example --
A. Lecture and discussion
B. Problem Solving
C. Review of homework
D. Case Problems
VIII. Course Practices Required:
In Example --
Students are expected to perform
on a college level in problem solving, basic math and written presentation
IX. Instructional Materials:
In Example --
Text: Advanced Financial Accounting by Baker,
Lembke, and King, 8th edition
ISBN: 978-0073526911
X. Methods of Evaluating Student
Progress:
In Example --
A. Four Tests (100 points each)
Final Exams (200 points each)
Homework (6 points each)
Quizzes (10 points each)
Attendance is considered if a
student is between grades.
B. A point scale based on total possible points.
90 - 100% = A
80 - 89% = B
70 - 79% = C
59% & below F
XI.
Other
Course Information
If
you have a documented learning, psychological, or physical disability, you may
be entitled to reasonable academic accommodations or services. To request
accommodations or services, contact the ASSIST office in the
Effective
beginning term Summer 2006 ending term
(term)
(year) (term) (year)
Syllabus
prepared by: Jay Cohen
Reviewed
by Dept/Program chair: Jay Cohen
Approved
by Dean: Bradley P. Wooten May 2006