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Course Online Syllabus

Fall 2011

Department ACCTCourse Number3303 Section Number24944
Name of Course Financial Statement Analysis
Name of Instructor Dong,Xiaobo

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. The general objectives of Accounting 3313v are to deveop your understanding and appreciation of the accounting theory, principles, and practices that govern the content and form of financial statements, the valuation of assets and liabilities and the recognition of revenues and expenses. In this regard the course emphasizes the financial accounting standard-setting process
  2. Understand the purpose and content of the three principal financial statements - balance sheet, income statement, and statement of cash flows - and their related footnotes.
  3. Evaluate the potential effects of ethical issues, such as earnings management and exploitive business practices, on the sustainability of firms and reported earnings.
  4. Use computer applications (e.g. Excel) and web-based research to facilitate financial statement analysis.
  5. Comprehend and apply financial statement analysis for purposes of supporting earnings-based stock valuation.

Major Assignments/Exams

mid-term 20%
First exam 140 points
Final exam 210 points
final exam 30 points
Pre-quizzes 30%
Focus Projects 140 points
focus project 20%
Pre-quizzes 210 points

Required Reading

Kieso, Weygandt, Warfield, Intermediate Accounting,14 ed., ISBN 78-0470587232.

Kieso; Weygandt; Warfield, Intermediate accounting,14th ed., ISBN .

The only required reading material is the Kieso textbook.

Recommended Reading

No additional readings have been recommended for this course.

List of Discussion/Lecture Topics

  • Introduction to the course and review of basic concepts
  • ch1: financial accounting and accounting standards
  • Ch 2: Conceptual Framework
  • Ch 3: Accounting Information System
  • chapter 4 income statement
  • Review for mid-term
  • Mid-Term
  • Ch 5: balance sheet and statement of cash flow
  • (continued)
  • Ch 24: accounting full disclosure
  • chapter 6 time value of money
  • continued
  • Ch 7: Cash and Receivables
  • Thanksgiving Holiday
  • Review session for final exam
  • Final Exam 12/6