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Course Online Syllabus

Spring 2012

Department ACCTCourse Number3303 Section Number23333
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

Midterm Exam 200 points
Final Exam 100 points
Homework Assignments 30 points
Group Project One 50 points
Group Project Two 100 points
Class Participation 20 points

Required Reading

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

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

Recommended Reading

Weygandt, Kimmel, and Kieso, Financial Accounting,8th ed.

List of Discussion/Lecture Topics

  • Review of Financial Accounting Principles
  • Review of Financial Accounting Principles
  • Review of Financial Accounting Principles
  • Financial Accounting and Accounting Standards
  • Conceptual Framework for Financial Accounting
  • The Accounting Information System
  • Midterm Exam 1
  • Financial Statement Analysis
  • Spring Break
  • Income Statement and Related Information
  • Income Statement and Related Information; Balance Sheet and Statement of Cash Flows
  • Balance Sheet and Statement of Cash Flows
  • Midterm Exam 2
  • Accounting and the Time Value of Money
  • Accounting and the Time Value of Money; Cash and Receivables
  • Cash and Receivables
  • Final Exam