Main Content

Schedule

Lesson 1: Intercorporate Acquisitions and Investments in Other Companies
Readings:
  • Lesson 1 content and videos
  • Textbook: Chapter 1
  • E-Reserve: Halsey & Hopkins (2013). Chapter 2: Introduction to Business Combinations and the Consolidation Process.  Advanced Accounting, 2nd ed. (pp. 79-80), Cambridge Business Publishers.
  • E-Reserve: Hoyle, Schaeffer, and Doupkin (2015). Chapter 2 Consolidation of Financial Information. Advanced Accounting, 12th ed. (pp. 59-62), McGraw-Hill.
Assignments:
  • Attempt to complete the examples provided in Lesson 1
  • Complete Lesson 1 Assignment(s)
    • Lesson 1 (Chapter 1) SmartBook
    • Lesson 1 (Chapter 1) Homework
  • Complete Lesson 1 Quizzes
    • Quiz 1.1 Mergers
    • Quiz 1.2: Acquisition cost
    • Quiz 1.3: Goodwill calculation
Lesson 2: Investments and the Consolidation of Wholly-owned Subsidiaries
Readings:
  • Lesson 2 content and videos
  • Textbook: Chapter 2
Assignments:
  • Attempt to complete the examples provided in Lesson 2
  • Complete Lesson 2 Assignment(s)
    • Lesson 2 (Chapter 2) SmartBook
    • Lesson 2 (Chapter 2) Homework 
  • Complete Lesson 2 Quizzes
    • Quiz 2.1: Accounting for investment:  Equity method vs. Fair value method
    • Quiz 2.2: Consolidation of wholly owned subsidiary multiple years
Lesson 3: Consolidation of Less-than-wholly-owned Subsidiaries
Readings:
  • Lesson 3 content and videos
  • Textbook: Chapter 3
Assignments:
  • Attempt to complete the examples provided in Lesson 3
  • Complete Lesson 3 Assignment(s)
    • Lesson 3 (Chapter 3) SmartBook
    • Lesson 3 (Chapter 3) Homework 
  • Complete Lesson 3 Quizzes
    • Quiz 3.1: Basic questions
    • Quiz 3.2: Consolidation of partially owned subsidiary; 2 years
Lesson 4: Consolidation of Wholly-owned Subsidiaries Acquired at Other-than-book-value
Readings:
  • Lesson 4 content and videos
  • Textbook: Chapter 4
Assignments:
  • Attempt to complete the examples provided in Lesson 4
  • Complete Lesson 4 Assignment(s)
    • Lesson 4 (Chapter 4) SmartBook
    • Lesson 4 (Chapter 4) Homework 
  • Complete Lesson 4 Quizzes
    • Quiz 4.1: Equity method entries with differential
    • Quiz 4.2: Consolidation of wholly-owned with differential
    • Quiz 4.3: Complex differential
Lesson 5: Consolidation of Partially-owned Subsidiaries Acquired at Other-than-book-value
Readings:
  • Lesson 5 content and videos
  • Textbook: Chapter 5
Assignments:
  • Complete Lesson 5 Assignment(s)
    • Lesson 5 (Chapter 5) SmartBook
    • Lesson 5 (Chapter 5) Homework 
  • Complete Lesson 5 Quizzes
    • Quiz 5.1: Partially owned subsidiary basics
    • Quiz 5.2: Consolidation of partially owned with differential
Exam 1
Readings:
  • None
Assignments:
  • Complete Exam 1: Chapters 1-5
Lesson 6: Intercompany Inventory Transactions Intercompany Sales of Services and Non-current Assets
Readings:
  • Lesson 6 content and videos
  • Textbook: Chapter 6
Assignments:
  • Attempt to complete the examples provided in Lesson 6
    • Complete Lesson 6 Assignment(s)
    • Lesson 6 (Chapter 6) SmartBook
    • Lesson 6 (Chapter 6) Homework 
  • Complete Lesson 6 Quizzes
    • Quiz 6.1: Intercompany inventory sale
    • Quiz 6.2: Intercompany sales with worksheet
Lesson 7: Intercompany Sales of Services and Non-current Assets
Readings:
  • Lesson 7 content and videos
  • Textbook: Chapter 7
Assignments:
  • Attempt to complete the examples provided in Lesson 7
  • Complete Lesson 7 Assignment(s)
    • Lesson 7 (Chapter 7) SmartBook
    • Lesson 7 (Chapter 7) Homework 
  • Complete Lesson 7 Quizzes
    • Quiz 7.1: Intercompany sale of land
    • Quiz 7.2: Intercompany sale of patent
    • Quiz 7.3: Intercompany sale of depreciable asset
Lesson 8: Intercompany Debt Transactions
Readings:
  • Lesson 8 content and videos
  • Textbook: Chapter 8
Assignments:
  • Attempt to complete the examples provided in Lesson 8
  • Complete Lesson 8 Assignment(s)
    • Lesson 8 (Chapter 8) SmartBook
    • Lesson 8 (Chapter 8) Homework 
  • Complete Lesson 8 Quizzes
    • Quiz 8.1: Review of bond materials
    • Quiz 8.2: Direct issuance
    • Quiz 8.3 Constructive retirement entries & worksheet
Lesson 9: Consolidation Ownership Issues
Readings:
  • Lesson 9 content and videos
  • Textbook: Chapter 9
Assignments:
  • Complete Lesson 9 Assignment(s)
    • Lesson 9 (Chapter 9) SmartBook
    • Lesson 9 (Chapter 9) Homework 
Lesson 10: Additional Consolidation Reporting Issues
Readings:
  • Lesson 10 content and videos
  • Textbook: Chapter 10
Assignments:
  • Attempt to complete the examples provided in Lesson 10
  • Complete Lesson 10 Assignment(s)
    • Lesson 10 (Chapter 10) SmartBook
    • Lesson 10 (Chapter 10) Homework
  • Complete Lesson 10 Quizzes
    • Quiz 10.1: Mid-year acquisition
    • Quiz 10.2 Statement of Cash Flows
Lesson 11: Foreign Currencies and Financial Instruments
Readings:
  • Lesson 11 content and videos
  • Textbook: Chapter 11
Assignments:
  • Complete Lesson 11 Assignment(s)
    • Lesson 11 (Chapter 11) SmartBook
    • Lesson 11 (Chapter 11) Homework 
Lesson 12: Translation, Consolidation, and Remeasurement of Foreign Subsidiaries
Readings:
  • Lesson 12 content and videos
  • Textbook: Chapter 12
Assignments:
  • Complete Lesson 12 Assignment(s)
    • Lesson 12 (Chapter 12) SmartBook
    • Lesson 12 (Chapter 12) Homework 
  • Complete Lesson 12 Quizzes
    • Quiz 12.1: Translate PPE
    • Quiz 12.2: Determine translation gain or loss
    • Quiz 12.3: Compute P/E and AOCI
    • Quiz 12.4: Remeasurement exchange rates
    • Quiz 12.5: Compute remeasurement gain/loss and income
Lesson 13: Partnership Formation, Operation, Changes
Readings:
  • Lesson 13 content and videos
  • Textbook: Chapter 15
Assignments:
  • Complete Lesson 13 Assignment(s)
    • Lesson 13 (Chapter 15) SmartBook
    • Lesson 13 (Chapter 15) Homework 
  • Complete Lesson 13 Quizzes
    • Quiz 13.1: Weighted average capital
    • Quiz 13.2: New partner enters at premium
    • Quiz 13.3: Partner retires
Final Exam
Readings:
  • None
Assignments:
  • Final Exam

Top of page