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Course Online Syllabus

Summer 2011

Department ACCTCourse Number6351 Section Number19095
Name of Course Financial Reporting & 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. Comprehend the financial accounting/reporting principles underlying the financial statements (i.e., balance sheet, income statement, and the statement of cash flows) and analyze the impact of GAAP on profitability and risk.
  2. Forecast the sales and related expenses and prepare projected financial statements.
  3. Perform various financial analysis, including common-size statement, trend analysis and ratio computations.
  4. Identify the economic characteristics of a particular industry and the strategies that a particular firm pursues to gain competitive advantage.

Major Assignments/Exams

Midterm Exam 100 points
Class/Discussion Board Participation 50 points
Project #1 50 points
Project #2 100 points
Final Exam 100 points
Homework Assignments (NOT required to turn in)  

Required Reading

Charles H. Gibson, Financial Reporting and Analysis: Using Financial Accounting Information,12th ed., ISBN 9781439080603.

Recommended Reading

Weygandt, Kimmel, and Kieso, Financial Accounting,7th ed.

Martin Fridson and Fernando Alvarez, Financial Statement Analysis: A Practitioners Guide,3rd edition ed.

List of Discussion/Lecture Topics

  • Introduction to Financial Accounting
  • Introduction to Financial Reporting; Introduction to Financial Statements and Other Financial Reporting Topics
  • Balance Sheet; Income Statement
  • Basics of Analysis; Liquidity of Short-Term Assets; Related Debt-Paying Ability
  • Midterm Exam (3 hours); Online (July 9th, Saturday, 1:00pm-5:00pm)
  • Long-Term Debt-Paying Ability; Profitability; For the Investor
  • Statement of Cash Flows; Expanded Analysis; Special Industries; Pro Forma Financial Statements
  • Final Exam (3 hours); Online (July 30th, Saturday, 1:00pm-5:00pm)