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Course Online Syllabus

Fall 2011

Department ACCTCourse Number6351 Section Number24950
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. Forecast the sales and related expenses and prepare projected financial statements.
  2. Identify the economic characteristics of a particular industry and the strategies that a particular firm pursues to gain competitive advantage.
  3. Perform various financial analysis, including common-size statement, trend analysis and ratio computations.
  4. 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.

Major Assignments/Exams

Midterm Exam 100 points
Financial Statements Analysis Project (Group) 150 points
Final Exam 100 points
Individual Homework Assignments 50 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

  • Introduction to Financial Reporting
  • Introduction to Financial Reporting
  • Labor Day Holiday
  • Introduction to Financial Statements and Other Financial Reporting Topics
  • Balance Sheet
  • Income Statement
  • Basics of Analysis
  • Liquidity of Short-Term Assets; Related Debt-Paying Ability
  • Midterm Exam
  • Long-Term Debt-Paying Ability
  • Profitability
  • For the Investor
  • Statement of Cash Flows
  • Expanded Analysis
  • Special Industries
  • Final Exam