Instructor's Page Information on the Web Principles of Accounting II Cost Accounting I Advanced Accounting Problems Financial Tools NYS CPA Requirements Sample Problems

PREREQUISITE: Advanced Accounting (ECO 342). You may not take ECO 444 until you have successfully completed ECO 171, 272, 334, 335, and 342. The material in this course is based on the concepts that you learned in those courses.

TEXTBOOK: CPA Review: Financial, Current Edition, Irvin N. Gleim.

OFFICE HOURS: My office is C-370. My office hours are Monday and Wednesday from 1:45 to 6:15. You may contact me by telephone at 718-960-8389 or by e-mail at: ltauber@lehman.cuny.edu.

ADVISEMENT: If you are an Accounting major, you must come to see me in order to declare your major, to review the requirements for your major, and to make a long range plan so that you may complete your degree efficiently.

When you come to class, you must turn off your cell phone or pager. If I hear either of these during class, you will be required to leave the classroom immediately. You will not be allowed to return to class for the rest of that session. It is unacceptable for you to disturb the entire class so that you may receive a call or message.

Your grade will be determined by the results of two examinations: a midterm and a non-cumulative final. In addition to your exam results, your attendance, punctuality, and class participation may affect your grade. There will be no make-up exams. There will be no incompletes given and no individual special projects.

Before coming to class, you should read each topic. This course is intended to cover selected topics with which you may already be somewhat familiar. You should refer to your Intermediate, Advanced, and Cost texts, as needed. You should try to answer all of the multiple-choice questions on the handouts that I will provide for discussion and homework. By diligently completing these assignments, you will greatly increase your probability of earning a good grade for this course.

The topics that I intend to cover are listed below. Please note that some of the accounting treatments may have changed since you initially encountered these topics.

Property, Plant, and Equipment: Dispositions
Cash and Investments
Equity and Earnings per Share

MIDTERM EXAMINATION

Cash Flows
Notes Receivable
Notes Payable and Bonds Payable
Leases
Governmental Accounting
Accounting for Income Taxes
Accounting for Derivatives

FINAL EXAMINATION