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Course Online Syllabus

Spring 2012

Department ACCTCourse Number6351 Section Number23779
Name of Course Financial Reporting & Analysis
Name of Instructor Kuang,Yingxu

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. 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

Fiancial Statements Analysis Project 120 points
Midterm Exam 100 points
Final Exam 100 points
Class/Discussion Board Participation 40 points
Homework Assignments 40 points

Required Reading

Gibson, Financial Reporting and Analysis: Using Financial Accounting Information,12th ed., ISBN 1439080607.

Recommended Reading

No additional readings have been recommended for this course.

List of Discussion/Lecture Topics

  • Review of Financial Accounting Principles
  • Ch 1: Introduction to F/R
  • Ch 2: F/S and Other F/R Topics
  • Ch 3: B/S
  • Ch 4: I/S
  • Ch 5: Basics of Analysis
  • Ch 6: Liquidity of S/T Assets
  • Mid-Term 10/8 Sat
  • Ch 7: Long-Term Debt Paying Ability
  • Ch 8: Profitability
  • Ch 9: For the Investors
  • Ch 10: S/C/F
  • Ch 11: Expanded Analysis
  • Special Industries
  • Final Exam