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Course Online Syllabus

Summer 2011

Department ACCTCourse Number3303 Section Number19093
Name of Course Financial Statement Analysis
Name of Instructor Chiang,Wei-Chih

This information may not constitute all course policies; students are responsible for all course requirements established by their instructors during the semester and all institutional policies as established in the UHV student handbook.


Learning Objectives

As a result of this course, students will

  1. Understand the purpose and content of the three principal financial statements - balance sheet, income statement, and statement of cash flows - and their related footnotes.
  2. Evaluate the potential effects of ethical issues, such as earnings management and exploitive business practices, on the sustainability of firms and reported earnings.
  3. Use computer applications (e.g. Excel) and web-based research to facilitate financial statement analysis.
  4. Comprehend and apply financial statement analysis for purposes of supporting earnings-based stock valuation.

Major Assignments/Exams

Class/Discussion Board Participation 25 points
Midterm Exam 100 points
Final Exam 100 points
Homework Assignments 30 points
Project One 30 points
Project Two 50 points

Required Reading

Kieso, Weygandt, Warfield, Intermediate Accounting,14 ed., ISBN 9780470587232.

Kieso, Weygandt, Warfield, Intermediate Accounting, Volume 1,14 ed., ISBN 9780470587287.


Recommended Reading

No additional readings have been recommended for this course.


List of Discussion/Lecture Topics

  • Financial Accounting and Accounting Standards
  • Conceptual Framework for Financial Accounting
  • The Accounting Information System
  • Income Statement and Related Information
  • Midterm Exam (3 hours); Online (July 9th, Saturday, 1:00pm-5:00pm)
  • Balance Sheet and Statement of Cash Flows; Accounting and the Time Value of Money
  • Cash and Receivables; Financial Statement Analysis
  • Final Exam (3 hours); Online (July 30th, Saturday, 1:00pm-5:00pm)