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Course Online Syllabus

Spring 2011

Department ACCTCourse Number6351 Section Number23513
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. Forecast the sales and related expenses and prepare projected financial statements.
  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. Identify the economic characteristics of a particular industry and the strategies that a particular firm pursues to gain competitive advantage.
  4. Perform various financial analysis, including common-size statement, trend analysis and ratio computations.

Major Assignments/Exams

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

Required Reading

Wahlen, Baginski, and Bradshaw, Financial Reporting, Financial Statement Analysis, and Valuation: A Strategic Perspective,7th ed., ISBN 9780324789416.

Recommended Reading

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

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

List of Discussion/Lecture Topics

  • Introduction to Financial Accounting
  • Introduction to Financial Accounting
  • Introduction to Financial Accounting
  • Overview of Financial Reporting, Financial Statement Analysis, and Valuation
  • Asset and Liability Valuation and Income Recognition
  • Income Flows versus Cash Flows
  • Self-Review Ch1-3
  • Profitability Analysis
  • Spring Break
  • Risk Analysis
  • Financing Activities
  • Investing Activities
  • Operating Activities
  • Earnings Quality
  • Forecasting Financial Statements
  • Self-Review Ch4-10