Course ID: | ACCT 5001E. 3 hours. |
Course Title: | Financial Reporting and Analysis |
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. |
Oasis Title: | Financial Report and Analysis |
Duplicate Credit: | Not open to students with credit in ACCT 5001, ACCT 7001 |
Nontraditional Format: | This course will be taught 95% or more online. |
Prerequisite: | (ACCT 2101 or ACCT 2101H or ACCT 2101E) and (ACCT 2102 or ACCT 2102H or ACCT 2102E) |
Semester Course Offered: | Offered every year. |
Grading System: | A-F (Traditional) |
|
Course Objectives: | Survey of Intermediate Accounting is a one-semester intermediate
accounting class designed for non-accounting majors who have
completed Principles of Accounting I or Principles of Accounting
I (Honors) and Principles of Accounting II or Principles of
Accounting II (Honors). The course will explore financial
accounting topics in more detail than covered in the principles
of accounting classes and will:
(1) review the accounting cycle
(2) review of financial statements
(3) discuss the accounting for cash, receivables, inventories,
property, plant and equipment, and intangible assets
(4) discuss the accounting for liabilities and stockholders'
equity |
Topical Outline: | 1. The Accounting Information System
2. Balance Sheet
3. Income Statement
4. Statement of Cash Flows
5. Cash and Receivables
6. Accounting for Inventories
7. Accounting for Property, Plant, and Equipment
8. Intangible Assets
9. Accounting for Liabilities
10. Stockholders' Equity |