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| Course ID: | ACCT 5001/7001. 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 5001E | | Prerequisite: | (ACCT 2101 or ACCT 2101H or ACCT 2101E) and (ACCT 2102 or ACCT 2102H or ACCT 2102E) | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | Course Objectives: | This course is a one-semester intermediate accounting class
designed for non-accounting majors who have completed
Principles of Accounting I and Principles of Accounting II. The
course will:
(1) review the accounting cycle and financial statements;
(2) discuss the accounting for receivables, inventory,
investments, and long-term assets;
(3) discuss the accounting for long-term liabilities,
stockholder's equity, dilutive securities, EPS, and the
statement of cash flows.
*Graduate 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 graduate
students enrolled, the professor may, at his or her discretion,
make this a small group project.) | | Topical Outline: | 1. Review of the Accounting Cycle
2. Review of Financial Statements
3. Accounts Receivable and Allowances/Impairments
4. Valuation of Inventories
5. Depreciation, Impairments, and Depletion of Long-Term Assets
6. Long-Term Liabilities
7. Stockholder’s Equity
8. Dilutive Securities and Earnings Per Share
9. Investments
10. Statement of Cash Flows | |
| 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 |
Syllabus:
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