a College of Accounting Education The Cnivorsl of Mindanas Acctg 8b ~ Course Syllabus ‘COURSE INFORMATION 1 Zz a Course Number Acctg &b Course Name Advanced Accounting & Reporting, Part 2 Course Description This courses a continuation of Advanced Financial Accounting & Reporting, Part 1. It deals mainly with consolidation and mergers, parent-subsidiary ‘relationships, and consolidated statements, including foreign subsidiaries ‘The other topics deal with accounting for the effects of changes in foreign exchange rates and other similar current issues. Pre-requisite AcctB 7 - Advanced Accounting & Reporting, Part 1 Co-requisite None Credit 3.0 units Class schedule hours per week (1 term) Program Educational Objectives (PEO) of BSA: Five years after graduation, the BSA graduates are expected to: ‘A. Engage in the field of accounting or entrepreneurial undertaking that provides employment in the community; 5. Pursue graduate studies relsted in the fleld of business, or obtain international certification, of advancement in technology; and c Pemonstrate ethical responsibility n the practice of profession and in the community, 9._ Student Outcomes (SO) of BSA and their links to PEO [Ubon completion ofthe program, the BSkare expecta to > 80: ‘Apoly working knowiedge in he areas of financial and managerial ccouning, Gost management finance, busines aw, recent taxlaws and auditing, + SOB Demonstrate understanding of societal sues and fotos that influence ends To Bes FrOCEaS structure, functlons and practices + 80e* Ideniy problems, analyre situations and develop solitons + SOd Communicate effectively in various context +_S0.¢ Use of technology commonty expected of an enty-level profession naecounting = sof ‘Demonstrate leadership and cultural sensitivity fa the workplace, "Note: * 50 bing adesed inthis couse 10. Course Outcomes (CO) of Accte 8b and the links to 50. {Upon completion of the cours, the BSA students are expected to: > cor Explain the preparation of consolidated financial statement of parent and subsiciary companies; foreign currency vansactions foreign 1 1 denominated financial statements and financially distressed corporations, ‘Apply working knowledge Th the preparation of consolidated franclal Statement and to account for forelgn curency transactions foreign « c denominated financial statements and financlllycistressed corporations, tegen: |= Uponatainment of this co, students lt have been dtoduced to the 5, = _Uponattainment ofthis CO, students ml have enabled themselves to ata the SO, P= Uponatainment ofthis CO, stadens wil hve demonstated partvos faye e ‘Acetg, Bb -Advaneed Accounting | Date Revised: | Revision No OF Date Effective: Page 1ofa0 and Reporting Part ‘Aug, 7, 2017, som 2term 2017-2018,