Skip Navigation
 

ACCT612 - International Accounting

Course Details

Course Code: ACCT612 Course ID: 4231 Credit Hours: 3 Level: Graduate

This course examines methods of international accounting concepts, practices, and issues. The course focuses on the accounting issues encountered by multinational companies engaged in international trade and invested in foreign operations. The course analyzes the global financial environment, foreign exchange market, foreign exchange risks, global financing and investment decisions. (Prerequisite: ACCT610)





Prerequisites

Course Schedule

Registration Dates Course Dates Session Weeks
05/27/19 - 11/01/19 11/04/19 - 12/29/19 Fall 2019 Session I 8 Week session
07/29/19 - 01/03/20 01/06/20 - 03/01/20 Winter 2020 Session B 8 Week session
09/30/19 - 02/28/20 03/02/20 - 04/26/20 Winter 2020 Session D 8 Week session

Current Syllabi

After successfully completing this course, you will be able to:

CO1. Examine the importance of international trade, foreign direct investment, and multinational corporations in the global economy.

CO2. Evaluate the differences between International Financial Reporting Standards (IFRS’s) and the U.S. Generally Accepted Accounting Principles (GAAP).

CO3. Distinguish between accounting methods, applications, and theories in financial translations.

CO4. Analyze issues in foreign financial statements and taxation processes.

CO5. Evaluate global and domestic taxation structures to attract foreign investment.

CO6. Critique multinational capital budgeting, comparative international auditing and corporate governance.

Method of Assessment

A. Tests & Paper

There will be two (2) tests in the course, a midterm and a final given in modules four and eight respectively. The tests in this class will consist of multiple choice questions and/or short answer problems. Tests will be three hours long and focus on the material covered in the course. Tests may be administered using the Examity test proctoring service. Please verify in the course announcements and/or the Lessons tab if the course will use test proctoring. It is the student’s responsibility to notify the instructor and the test proctoring service regarding any schedule changes or non- disability related accommodations. The course will have a comprehensive paper that will measure student understanding of the course objectives along with research and writing skills. Please refer to the APA Manual 6th edition for the format of the paper.

B. Assignments:

Course assignments will be a series of exercises, problems, and simulations. Assignments will have a specific due date with specific instructions. Please refer to the APA Manual 6th edition for the format of the assignments, if applicable. Late assignments will be subject to the university’s Late Work/Make-up Policy detailed in the student handbook. Please be advised the instructor reserves the right to implement their own late assignment policy.

C. Quizzes:

Throughout the term, quizzes will be given in several modules to test student understanding of the material. Quizzes will consist of questions, problems, or simulations. Please be advised the instructor reserves the right to implement their own late assignment policy.

D. Discussion Forums:

Participation in the discussion forums is an essential component of the final grade. All students are expected to engage in lively discussions and answer instructor follow-up questions. The quality of participations along with student netiquette will be a part of the grade.

Assessment of the Course Objectives

Course Objectives

Assessment Methods

1 - 6

Test question, assignment, discussion, and quiz

The following distribution will be used in assigning grades (decimal points will be rounded to the nearest whole number at semester’s end).

Grade

Quality Points/Grading Percent

A

4.0/ 100 – 94

A-

3.67/ 93 – 90

B+

3.33/ 89 – 87

B

3.0/ 86 – 84

B-

2.67/ 83 –80

C

2.33/ 79 – 75

F

0.0/ 74 – 0

NameGrade %
Weekly Forums 10.00 %
Week 1 Forum 1.67 %
Week 2 Forum 1.67 %
Week 3 Forum 1.67 %
Week 4 Forum 1.25 %
Week 5 Forum 1.67 %
Week 6 Forum 1.67 %
Week 7 Forum 1.67 %
Week 8 Forum 1.43 %
Assignments 30.00 %
Week 1 Assignment 5.00 %
Week 2 Assignment 5.00 %
Week 3 Assignment 5.00 %
Week 5 Assignment 5.00 %
Week 6 Assignment 5.00 %
Week 7 Assignment 5.00 %
Tests 30.00 %
Final 15.00 %
Midterm 15.00 %
Quizzes 20.00 %
Quiz Seven 3.33 %
Quiz Six 3.33 %
Quiz Five 3.33 %
Quiz Three 3.33 %
Quiz Two 3.33 %
Quiz One 3.33 %
Final Assessment 10.00 %
Week 8 Paper 10.00 %

Websites and Videos

In addition to the required course texts, the following public domain Websites are useful. Please abide by the university’s academic honesty policy when using Internet sources. Note website addresses are subject to change.

  • Textbook Companion Website
  • AICPA
  • FASB
  • American Psychological Association (APA) Style Website
  • Purdue Online Writing Lab
  • Turnitin Website
Book Title:International Accounting, 4th ed
ISBN:9780077862206
Publication Info:McGraw-Hill
Author:Doupnik, T. and Perera, H.
Unit Cost:$228.22
Book Title:Students are required to authenticate themselves with a proctor service for certain assessments in this course. Authentication requires access to a computer with a webcam, microphone, and speakers or headset. Instructions provided i
Publication Info:Examity

Previous Syllabi

Not current for future courses.