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7:00 9:45 T
SGMH 2405
Dr. Myungsoo Son
SGMH 4350
657-278-2732
657-278-4518
mson@fullerton.edu
11:00 12:00 T and Th; by appointment
Advanced Accounting, 12th ed. written by Fischer, Taylor, and Cheng, published by
Cengage Learning.
GRADE DETERMINATION
The grade will be based upon your performance on exams, a writing assignment and
class participation as follows:
Exam 1
Exam 2
Exam 3
Writing Assignment
Participation
Total
100
100
100
10
10
320
Exams: The exams will be given on the dates listed on the course outline. You need to
see me EARLY if you cannot take an exam on the scheduled date. I reserve the right to
not accept certain reasons for being unable to attend an exam on the scheduled date,
which means you would receive a grade of 0 with no opportunity for a makeup. Format
of exams will generally consist of computational problems and multiple choice
questions.
Writing Assignment: You are required to find a current article dealing with a topic
covered in this course and write a one-page summary of the article (single-space). You
need to explain the relevance of the article you selected to the course material. You will
turn in the summary, copy of the article, and cover sheet.
Participation: You are required to actively participate class discussion.
Grade scale:
90% - 100%
80% - 89%
70% - 79%
60% - 69%
A
B
C
D
Page 2
Tests are the property of the instructor and should not be taken out from the
classroom.
Students are strongly encouraged to utilize the writing assistance resources on
campus. The Department of English offers a writing center that is available to all
CSUF students. More information is available online at
http://english.fullerton.edu/writing_center/ and you can schedule appointments for
writing assistance at https://fullerton.mywconline.com/.
No individual extra credit assignments will be given in any case.
SPECIAL NEEDS
During the first week of classes, inform the instructor of any disabilities or special needs
that you have that may require special arrangements related to attending class
sessions, carrying out writing assignments or learning components, or taking
examinations. Students with disabilities need to document the disability at the Disability
Support Services in UH-101.
ACCOUNTING ETHICS STATEMENT
Integrity plays a vital role in the accounting profession. As a result, the Department of
Accounting has expectations that our students behave in a manner consistent with the
demands and expectations of the accounting profession. It is the view of the
Department of Accounting, that the use of all unauthorized materials, regardless of the
manner obtained, are a violation of the Mihaylo College of Business and Economics
Student Code of Ethics. This include, but it is not limited to, obtaining and using
solutions manuals, test banks and all other copy-written materials from course
textbooks not authorized by the course instructor; obtaining and using homework
assignments, cases, or exams from prior students. Faculty members will report all
incidents involving students who are expected of lying, deception, plagiarism, and
cheating (both attempted and actual) to the Dean of Students, Judicial Affairs and the
chair of the Department of Accounting according to UPS 300.021 and UPS 300.030
(October 2010).
ACADEMIC DISHONESTY/STUDENT CONDUCT (CSUF UPS 300.021, (2015-16
Online Catalog www.catalog.fullerton.edu Grading Policies - Student Records)):
Academic dishonesty includes such things as cheating, inventing false information or
citations, plagiarism, and helping someone else commit an act of academic dishonesty.
It usually involves an attempt by a student to show a possession of a level of knowledge
or skill, which he/she does not possess.
Page 3
Cheating is defined as the act of obtaining or attempting to obtain credit for work
by the use of any dishonest, deceptive, fraudulent, or unauthorized means.
Examples of cheating include, but are not limited to, the following: using notes or
aides or the help of other students on tests and examinations in ways other than
those expressly permitted by the instructor, plagiarism as defined below,
tampering with the grading procedures, copying verbatim another students
assignments, and collaborating with others on any assignment where such
collaboration is expressly forbidden by an instructor. Violation of this prohibition
Page 4
EMERGENCY CALLS
DIAL 9-1-1
All campus phones and cell phones on campus reach the University Police
Department
Non-emergency line: (657) 278-2515
24-hour recorded emergency information line:
(657) 278-4444
Page 5
CHAPTER
8/23
8/30
9/6
9/13
9/20
2
3
3
Exam1
9/27
10/4
10/11
10/18
10/25
11/1
11/8
5
10
10
Exam2
11
11/15
13
11/29
14
12/6
14
12/13
Exam 3
7:30 9:20
TOPIC
Business combinations: New Rules for a Longstanding Business Practice
Consolidated statements: Date of acquisition
Consolidated statements: Subsequent to acquisition
Consolidated statements: Subsequent to acquisition
Ch 1 3
Intercompany transactions: Merchandize, plant
assets, and notes.
Intercompany transactions: Merchandize, plant
assets, and notes.
Intercompany transactions: Bonds and leases.
Foreign currency transactions
Foreign currency transactions
Ch 4, 5, and 10
Translation of foreign financial statements
Partnerships: Characteristics, formation, and
accounting for activities;
Partnership: Ownership changes and liquidations
Partnership: Ownership changes and liquidations
(Writing Assignment Due)
Ch 11, 13, and 14
Page 6