Text book cover

Financial Accounting

Summer 2003

Course Description:
Students will explore the nature of accounting, introduction of basic accounting concepts and procedures, and interpretation of financial statements. The various uses of accounting information in decision-making, accounting issues concerning income and cash flows, economic resources and capital will be discussed. The course format will include lectures, discussions, and problem solving sessions in introductory accounting.


Course Objectives:
At the conclusion of this course, students will be able to:

  • Understand the concepts of financial reporting and General Accepted Accounting Practices (GAAP)
  • Develop an understanding of financial transactions and the accounting cycle.
  • Comprehend differences and similarities in the accounting practices for both manufacturing and merchandising businesses.
  • Understand how to account for financial and activities including investing, short and long term assets, and intangible assets.

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Required Text:
Jan Williams, Sue Haka, Mark S. Bettner and Robert Meigs. Financial Accounting, 1 l/e McGraw Hill/Irwin, 2003 (ISBN: 0072516682)

(see picture above)

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Reading and Class Participation:
Each student is expected to read the assigned readings and be prepared to discuss in class. The success of the course is mainly determined by the quality of the interactions. Class participation will be evaluated according to the ability to reason and speak to the topics covered.

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Last modified: July 23, 2003