ࡱ> fhe%` <bjbj 7R̟̟EX%X%X%8%d%l@hl&l&F&&&'''{6}6}6}6H6;}@$dBhD@+''++@&&@---+p&&{6-+{6--V01&`& X%+|k1 75D@0@w10E,E1E1'I(-(l;)'''@@-d'''@++++""  CALIFORNIA STATE UNIVERSITY, CHANNEL ISLANDS THE MARTIN V. SMITH SCHOOL OF BUSINESS & ECONOMICS PROFESSOR TODD ALEXANDER ACCT 410 INTERNATIONAL ACCOUNTING FALL 2008 THURDAYS 6:00 PM 8:50 PM SYLLABUS International Accounting ACCT 410 Fall 2008 Day / Class time: Thursday / 6:00 PM 8:50 PM Professors Name: Todd Alexander, MBA, CPA, CFE Office: Sage Hall 1115 Phone: 805-750-9884 Fax: 805-437-8951 E-mail address: todd.alexander@csuci.edu Prerequisites ACCT 210 and ACCT 220 Catalog Course Description This course is designed to develop a fundamental knowledge of the assumptions, environmental considerations and techniques underlying the collection and reporting of financial information on an international scale. Course Objectives Specific course objectives include: Learning the fundamentals of international financial reporting, financial analysis, and financial markets Identifying ethical responsibilities in the international accounting environment Enhancing skills in written and oral communication Enhancing computer skills Texts and Course Materials REQUIRED 1. Choi & Meek. International Accounting, (6th Edition, Upper Saddle River, NJ: Prentice Hall), 2008. ISBN 978-0-13-158841-1. 2. Calculator. 3. Cases as assigned. Grading Letter grades will be based on: Activity Points Test #1 25 Test #2 25 Final Exam 25 Homework 5 Team Project 10 Class participation 10 Total Points 100 The grading system is: 100.0-93%A92.99-90%A-89.99-88%B+87.99-83%B82.99-80%B-79.99-78%C+77.99-73%C72.99-70%C-69.99-60%DBelow 60%F Attendance Policy Attendance at all class meetings is expected. A STUDENT WHO DOES NOT ATTEND THE FIRST CLASS SESSION, OR WHO ARRIVES LATE OR LEAVES EARLY, WILL BE DROPPED FROM THE COURSE. The student should arrive at the first class session with the required textbook. In addition the student should have read chapter 1 of the required textbook. I recommend that you exchange phone numbers with other students. If you miss a class, these other students, as your partners, can update you on assignments and the class. Participation It is important that you come to class prepared. You are expected to participate effectively in class discussions. The reading assigned for a day, along with the assigned homework problems, should be completed before class. I use a variety of approaches. In-class activities include lecture, discussion, question and answer sessions, case studies and group presentations. You should allow 2 to 3 hours of preparation time for each hour of class time. In individual cases, more or less time may be required. Examinations Exams will be given at the times indicated on the schedule of classes. NO MAKE-UP EXAMS. If you miss an exam for a legitimate reason as defined in the university rules, contact me a week in advance of the exam and I will explain your options. I require a written explanation for an absence from an exam. Homework Hard copies of all HAND-IN problems are due at the beginning of class. I will review and retain the originals. If you are unable to attend a class, send your homework with another student. Homework solutions will be posted on Blackboard. All homework problems are to be completed using an electronic spreadsheet or word processing software. A large volume of homework will be assigned with specific due dates for handing in during class. Classmates may help each other by discussing homework issues but otherwise the materials you turn in must be your own work. Academic Dishonesty Academic honesty is expected. Violations of academic honesty will lead to sanctions as described in the university catalog. Office Hours I will be in my office from 5 PM to 6 PM on Thursdays. I am also available during breaks. Please feel free to call anytime between 9 AM and 8 PM. If I do not answer, please leave a message and I will return your call. Conduct Read and review the Universitys rules of conduct in the university catalog. Policy on Disabilities Read the Universitys policy on disabilities in the university catalog Week Reading Topic 1 Chapter 1 Introduction to International Accounting 2 Chapter 2 Development and Classification 3 Chapter 3 Comparative Accounting: Europe 4 Chapter 4 Comparative Accounting: The Americas and Asia 5 TEST #1 6 Chapter 5 Reporting and Disclosure 7 Chapter 6 Foreign Currency Translation 8 Chapter 7 Financial Reporting and Changing Prices 9 Chapter 8 Global Accounting and Auditing Standards 10 TEST #2 11 Chapter 9 International Financial Statement Analysis 12 Chapter 10 Managerial Planning and Control 13 Chapter 11 Financial Risk Management 14 THANKSGIVING NO CLASS 15 Chapter 12 International Taxation and Transfer Pricing 16 FINAL 7:00 PM TO 9:00 PM     PAGE 1 PAGE   NUMPAGES 5 PAGE 3  '(8<L`abkq  ش䨝|pdhxJhsK5CJaJhxJh/5CJaJhxJhC1CJaJhxJhVCJaJhxJh/CJaJhhC1CJaJhhC15CJaJhh45CJaJhhS5CJaJhhV5CJaJhh|5CJaJhhC15CJaJhh/5CJaJhC1$   (8Mlmnopq $&dPa$$a$;   G x gd|$a$gdsK $&dPa$$a$          * 2 6 9 ? 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