Course Description
Accounting principles of corporate financial reporting. Develops an understanding of how intermediate accounting concepts and the flexibility in financial reporting rules can affect managers judgments; how business complexities, economic concerns, and other manager incentives also influence these judgments; and how managers’ financial reporting decisions ultimately shape the financial statements reported to external stakeholders.
Additional Requirements for Graduate Students:
Students will be required to complete a financial reporting
project not required of undergraduate students. The project will
consist of a 5-10 page research paper that examines a current
financial accounting issue, selected by the student and the
professor, that builds on one or more items studied in the
course. As part of the project, the student will be required to
submit an outline prior to midterm and the final product on the
last day of class for the semester. The paper must be prepared
using proper MLA style and must be the student's own work
product. (NOTE: Depending on the number of students enrolled,
the professor may, at his or her discretion, make this a small
group project.)
Athena Title
Financial Report and Analysis
Equivalent Courses
Not open to students with credit in ACCT 5001E
Prerequisite
ACCT 2101 or ACCT 2101E or ACCT 2101H
Semester Course Offered
Offered fall and spring
Grading System
A - F (Traditional)
Student Learning Outcomes
Topical Outline
Syllabus