People Innovation Excellence

Advanced Accounting (6 Credits)

Learning Outcomes:

Explain the concept of business combination, concept of control, and concept of group reporting; Prepare the consolidated financial statement on the date and after the acquisition; Prepare consolidated work papers for intercompany sales of inventory, property, equipment, and bond using cost and complete equity methods; Apply consolidation principles of changes in ownership interest, indirect and mutual ownerships subsidiaries for consolidated financial statements; Apply the concept and the accounting method of intercompany bond; Apply business combination and consolidation of special purposes entities.

Topics:

  1. Introduction to Business Combinations and the Conceptual Framework
  2. Accounting for Business Combinations
  3. Consolidated Financial Statement – Date of Acquisition
  4. Consolidated Financial Statement After Acquisition
  5. Allocation and Depreciation of Differences Between Implied and Book Values
  6. Elimination of Unrealized Profit on Intercompany Sales of Inventory
  7. Elimination of Unrealized Gains and Losses on Intercompany Sales of Plant and Property
  8. Intercompany Bond Holdings and Miscellaneous Topics
  9. Changes in Ownership Interest
  10. Intercompany Bond Holdings and Miscellaneous Topics – Consolidated Financial Statements

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