INTERNATIONAL ACCOUNTING ACCT 4325 – 01 STEPHEN B. SALTER
College of Business Admin 225 Office Hours
M, W 4:00 – 5:00pm or by Appointment
M 6:00 to 8:50 p.m.
College of Business Admin 319 Other
Prerequisites: ACCT 5301, or ACCT 2301 and ACCT 2302 each with a grade of “B” or better.
REQUIRED TEXT & MATERIALS:
1. International Accounting Timothy Doupnik (Author), Hector Perera (Author)
McGraw‐Hill/Irwin; 2 edition (October 6, 2008) ISBN‐10: 007337962X ISBN‐
2. Other Resources: All Power Points and articles will be on Blackboard at
least 24 hours in advance. It’s your responsibility to download them.
This course is designed to complement previous courses you have completed such
as Financial and Management Accounting, Audit and Tax. It examines how firms’
and accountants’ problems and solutions are changed when the firm does
business across borders. This course also builds on material that would have been
introduced to you in a basic International Business Course, such as culture and
foreign exchange rates.
READINGS AND CASES
Divide yourself into groups of 4. Please read the relevant chapters of Doupnik and
Perera starting and do the cases listed below. Each group will prepare an answer
for each case and submit it on the due date at the beginning of class. Each case
will be graded as follows:
Everything correct including numbers
Some discussion points missed but at least half of the
numbers and discussion points correct and or some bad
More than half the numbers or discussion points incorrect or
missing and some or all bad English.
Cases will be discussed on the due date. All case calculations have to be done on a
spreadsheet and answers should be typed in aerial 12.
We will also do some revi