Dr.

Michael Constas CBA 403 ACCOUNTING 400

mconstas@csulb.edu ADVANCED ACCOUNTING
www.csulb.edu/~mconstas
Fall 2010

Advanced Accounting, Fisher, Taylor & Cheng (10th Ed.)

Date Chapter Topic

Consolidations
8/30 1 Business Combinations
8/30 2 Consolidated Statements: Date of Acquisition
9/13 3 Consolidated Statements: Subsequent to Acquisition
9/20 4 Intercompany Transactions: Merch., Plant Assets & Notes
9/27 5 Intercompany Transactions: Bonds and Leases
10/4 7 Special Issues in Accounting for an Investment in a Sub.
10/11 Midterm No. 1 (Chapters 1, 2, 3, 4, 5, & 7)
International
10/18 10 Foreign Currency Transactions
10/25 11 Translation of Foreign of Foreign Financial Statements
Partnerships
11/01 13 Partnerships: Characteristics, Formation, and Activities
11/08 14 Partnerships: Ownership Changes and Liquidation
Governmental
11/15 15 Governmental Accounting: General Fund & Account Groups
11/22 16 Governmental Accounting: Other Funds
11/29 Midterm No. 2 (Chapters 10, 11, 13, 14, 15 & 16)
12/06 Midterm No. 1 Redux
Midterm No. 2 Redux

OFFICE HOURS

My office hours are MW 5-6PM and after my night classes. If you wish to see me at
another time, please make an appointment to see me. The purpose of office hours is to
discuss any problems that you may have in understanding the areas that we have
discussed in class. You should first study these matters on your own. (For example, “I
tried doing this problem, but I can’t figure how to solve it.”) Please do not come to my
office hours and ask me to repeat my lectures because you skipped class or didn't pay
attention to my lectures. That is not the purpose of office hours.

ACCT 400 Syllabus Page 1

LECTURES

I am giving you my approach to the material, which may be different from the textbook's
approach. You should come to lecture. 100 points will be awarded for class
participation and attendance.

You should always ask questions in class if you don't understand something. It won't
hurt you, and I will respect you for it. It not productive for you to wait until class is over
and then ask a lot of questions. If you are lost during lecture, then you will get further
and further lost as the lecture progresses. If you ask questions as they arise, then,
hopefully, you will understand the unclear material better, as well as, understand further
information that is based upon that material. You should not feel self conscious about
asking questions. Everyone feels the same way that you do, and they are also afraid to
ask the same questions. No one will think less of you for asking questions.

CALCULATION OF GRADE

The grade in the class will be based on 700 points:

Midterm No. 1 (Original) 100 points

Midterm No. 2 (Original) 100 points
Midterm No. 1 (Redux) 100 points
Midterm No. 2 (Redux) 100 points
Attendance/Class Participation 100 points
Final 200 points
Total 700 points

Grading will be based upon the following:

GRADE POINTS
A 630 points & over
B 560 points up to, but not including, 630 points
C 490 points up to, but not including, 560 points
D 420 points up to, but not including, 490 points
F Below 420 points

ACCT 400 Syllabus Page 2

EXAMS

There are two midterm exams and one final exam. Each exam consists of multiple-
choice questions. The exams are closed book.

You are responsible for all of the material in the textbook for the chapters indicated
above. Tests will emphasize what I talk about in class, but I will feel free to place
anything from the chapters on the test regardless of whether we discuss it in class.

You must show your work on your examinations. For example, if you mark “C” for many
of your answers without providing sufficient supporting calculations, I will give you a
score of zero on those questions. The final exam score will not be able to raise this
score.

Graphing calculators are not allowed to be used during examinations. Similarly,

any calculator that allows students to store data (e.g., notes and facts) is not
permitted. Cell phones and PDAs are not allowed during midterms, and they may not
be used in lieu of a calculator. Cell phones must be turned off during midterm exams.

You must bring a Scantron form to each test (Form 882-E). The Scantron form should
not be wrinkled, folded, bent, etc.

If there is an inconsistency between the answer that appears on the Scantron

form and the answer that appears on the hard copy of the exam, the Scantron
answer will govern.

ACCT 400 Syllabus Page 3

ALTERNATIVE DISPUTE RESOLUTION POINTS

I realized that any exam or procedure can be questioned as unfair. For example, you
may feel that your answer should have been treated as correct even though the test
bank and I think another answer is better.

When you perceive unfairness in my class, you may pursue one of two alternative
avenues of redress:

• You are free to avail yourself of any and all CSULB mechanisms to redress any
unfairness in my grading system or exams (e.g., a grade appeal); OR
• Alternatively, you may accept additional points.

This is an “either – or” situation. It is analogous to the choice that taxpayers have to
either: (i) itemize tax deductions or (ii) take a standard deduction. You cannot take the
additional points and also argue that you are also entitled to more points due to some
unfairness in my grading system or my exams.

STUDENTS WITH DISABILITIES

It is the responsibility of students with disabilities to inform the instructor

within the first two weeks of the semester/session of the need for

reasonable accommodation of their disabilities. Students are advised to

seek assistance from Disabled Students Services (DSS) on campus. As

soon as the need for accommodation is determined by DSS and the need is

communicated to the instructor by DSS, reasonable accommodation will be

made.

ACCT 400 Syllabus Page 4