-Perpetual Inventory System E8-23,P8-1,P8-2, -Periodic Inventory System P8-4,P8-6, -Cost flow assumptions P8-7,P8-8,P8-11, -Cost Included in Inventory CA8-11. -Lower of Cost or Market 9 10/31 9. Inventories: Additional Valuation E9-3,E9-4, Issues E9-13,E9-18, -Inventory Estimation, E9-22,P9-2, -The Gross Profit Method, P9-4,P9-7,P9-8, -The Retail Inventory Method 12. Exam II 10 11/7 11 11/14 10. Acquisition and Disposition E10-1,E10-3,E10-4, of Property, Plant and Equipment E10-15,E10-17, -Valuation at Acquisition E10-22,E10-24, -Cost to be Capitalized, P10-2,P10-3,P10-5, -Lump-Sum Purchases, P10-7,P10-8,P10-9, -Noncash Acquisitions, P10-11,CA10-6, CA10-7. -Disposition and Exchange Fall Recess (11/21-11/25) 12 11/28 11. Depreciation, Impairments, and E11-2,E11-4,E11-6, and Depletion E11-15,E11-18, -Depreciation of Operational assets -Special Depreciation Methods P11-10,P11-12, -Changes in Estimates, -Changes in Depreciation Method, -Comparison with Tax Depreci. -Impairments 13 12/5 Intangible assets P12-3,P12-4, -cost to be capitalized, P12-5. -amortization. P13-5,P13-7, 13.Current Liabilities and P13-11,P13-14 Contingencies 6.Time of Money Concepts 14 12/12 22. Accounting Changes and E22-1,E22-2, Error Analysis E22-12,P22-1, -Change in Accounting Principle P22-2,P22-10. -Change in Estimate -Change in Reporting Entity -Correction of Accounting Errors
-Perpetual Inventory System -Periodic Inventory System -Cost flow assumptions -Cost Included in Inventory -Lower of Cost or Market E8-23,P8-1,P8-2, P8-4,P8-6, P8-7,P8-8,P8-11, CA8-11. 9 10/31 9. Inventories: Additional Valuation Issues -Inventory Estimation, -The Gross Profit Method, -The Retail Inventory Method E9-3,E9-4, E9-13,E9-18, E9-22,P9-2, P9-4,P9-7,P9-8, 10 11/7 Exam II 11 11/14 10. Acquisition and Disposition of Property, Plant and Equipment -Valuation at Acquisition -Cost to be Capitalized, -Lump-Sum Purchases, -Noncash Acquisitions, -Disposition and Exchange E10-1,E10-3,E10-4, E10-15,E10-17, E10-22,E10-24, P10-2,P10-3,P10-5, P10-7,P10-8,P10-9, P10-11,CA10-6, CA10-7. Fall Recess (11/21-11/25) 12 11/28 11. Depreciation, Impairments, and and Depletion -Depreciation of Operational assets -Special Depreciation Methods -Changes in Estimates, -Changes in Depreciation Method, -Comparison with Tax Depreci. -Impairments E11-2,E11-4,E11-6, E11-15,E11-18, P11-10,P11-12, 13 12/5 12. Intangible assets -cost to be capitalized, -amortization. 13.Current Liabilities and Contingencies 6.Time of Money Concepts P12-3,P12-4, P12-5. P13-5,P13-7, P13-11,P13-14 14 12/12 22. Accounting Changes and Error Analysis -Change in Accounting Principle -Change in Estimate -Change in Reporting Entity -Correction of Accounting Errors E22-1,E22-2, E22-12,P22-1, P22-2,P22-10.
Hsieh_Acct800_Syllabus_fall_2011.docx