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Course Online Syllabus

Spring 2011

Department ACCTCourse Number6351 Section Number23408
Name of Course Financial Reporting & Analysis
Name of Instructor Lee,Yong-Gyo

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.

The syllabus for this course has not been submitted.


Learning Objectives

As a result of this course, students will

  1. Identify the economic characteristics of a particular industry and the strategies that a particular firm pursues to gain competitive advantage.
  2. 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.
  3. Perform various financial analyses, including common-size statements, trend analysis, ratio computations, and cross-sectional comparisons.
  4. Forecast the sales and related expenses and prepare projected financial statements.
  5. Synthesize the analysis of industry economics, firm strategies, profitability and risk analysis, forecasts and valuation

Major Assignments/Exams

Mid-term Exam (Individual) 250 points
Final Exam (individual) 250 points
Annual Report Project (Individual) 200 points
Homework (Individual) 200 points
Class Discussion/Participation (individual) 100 points

Required Reading

Stanko and Zeller, Understanding the Corporate Annual Report: A User's Guide,University Edit ed., ISBN 0471229911.

Wahlen, Baginski, Bradshaw, Financial Reporting, Financial Statement Analysis, and Security Valuation,7th ed., ISBN 0324789416.

Recommended Reading

Ormiston and Fraser, Understanding Financial Statements,9th ed.

List of Discussion/Lecture Topics

  • Ch1: Overview of Financial Reporting, Financial Statement Analysis, and Valuation
  • (continued)
  • Ch2: Asset and Liability Valuation and Income Measurement
  • Ch3: Income Flows versus Cash Flows
  • Ch4: Profitability Analysis
  • Ch5: Risk Analysis
  • Annual Report Project - Part 1
  • Midterm Exam
  • Spring Break (No Class)
  • Ch6: Quality of Accounting Information
  • Ch7: Revenue Recognition
  • Ch8: Liability Recognition
  • Ch10: Forecasting Financial Statements
  • Annual Report Project - Part 2
  • Ch9: Intercorporate Entities
  • Final Exam