BU 209 Advanced Accounting

(Managerial Accounting)

Instructor: Mark Yoshihara

Hours: 24

Meeting times: (Nov/Dec)

Tuesday and Thursday

12:30pm to 6:30pm

Credits hours: 2

Course description: (CIM)

Methodology:

Advanced level of accounting.

Builds on BU 102 Accounting I and BU 105 Accounting II, and leads to BU 318 Financial Management.

Lecture

In class problems and answers

Course outcomes:

Upon successful completion of this course students will have:

• Partnership accounting
• Incorporated companies and reporting issues
• Subsidiaries-international, consolidations
• Cash flow
• Financial statement analysis

Topics:

Chapters:

14. Partnerships

15. Organization and operation of corporations

16. Corporate reporting; income, earnings per share, and retained earnings

17. Bonds and long-term notes payable

18. Accounting for investment and international operations

19. Reporting and analyzing cash flows

20. Analyzing financial statements

Evaluation:

Attendance/participation 20%, quizzes 30%, final examination 50%

A requirement of 60% is to be achieved in all areas for Certificate/Diploma

Prerequisite courses or equivalent Knowledge:

BU 102 Accounting I

Resources used:

Financial Accounting Principles 10th edition: Larson, Jensen and Carroll; Volume 1, McGraw-Hill & Ryerson,

or

Fundamental Accounting Principles 11th Canadian edition, Volume 1 and 2 (two chapters only), McGraw-Hill & Ryerson