University Of Houston-Victoria
Course Online Syllabus
|Department||ACCT||Course Number||6351||Section Number||23408|
|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.
As a result of this course, students will
- Identify the economic characteristics of a particular industry and the strategies that a particular firm pursues to gain competitive advantage.
- 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.
- Perform various financial analyses, including common-size statements, trend analysis, ratio computations, and cross-sectional comparisons.
- Forecast the sales and related expenses and prepare projected financial statements.
- Synthesize the analysis of industry economics, firm strategies, profitability and risk analysis, forecasts and valuation
|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|
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.
Ormiston and Fraser, Understanding Financial Statements,9th ed.
List of Discussion/Lecture Topics
- Ch1: Overview of Financial Reporting, Financial Statement Analysis, and Valuation
- 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