Courses may be offered in one of the following modalities:
If you are enrolled in courses delivered in traditional or hybrid modalities, you will be expected to attend face-to-face instruction as scheduled.
| Semester: | Summer 2021 |
| Number: | 0201-202-001 |
| Instructor: | TBA |
| Days: | Monday Tuesday Wednesday Thursday 10:40 am - 12:40 pm |
| Note: | Online, Synchronous |
| Location: | Online |
| Credits: | 3 |
| Status: | Cancelled |
| Course Meets: | July 6 - August 9 |
| Notes: |
Class Will Be Livestreamed Online On Mtwr From 10:40 Am - 12:40 Pm |
| Course Materials: | View Text Books |
| Related Syllabi: |
Ganesh Pandit for
Spring 2017* Ganesh Pandit for Fall 2017* Ganesh Pandit for Spring 2018* Ganesh Pandit for Fall 2018* Ganesh Pandit for Spring 2019* Ganesh Pandit for Fall 2019* |
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*Attention Students: Please note that the syllabi available for your view on these pages are for example only. The instructors and requirements for each course are subject to change each semester. If you enroll in a particular course, your instructor and course outline may differ from what is presented here. |
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| Description: |
Designed to strengthen student conceptual approach to financial accounting. While studying the currently accepted methods of valuation and measurement of the economic resources and equities of the firm, student is introduced to the pronouncements issued by the Financial Accounting Standards Board. Accounting for pensions, leases, and price-level changes are some of the topics incorporated into the course. |
| Learning Goals: |
Course Goals: Upon completion of this course, the successful student will be able to:1. discuss the terminology of financial accounting as it relates to corporations.2. apply the U.S. GAAP to record and report investments, liabilities and stockholders’ equity. [Note: In Intermediate Accounting I, you learned how to record and report current assets, plant assets and intangible assets]3. understand the reporting of items related to leases, pensions and other post-retirement obligations, and deferred income taxes in the financial statements of a corporation.4. calculate and report earnings per share and stock-based compensation.5. prepare a statement of cash flows for a corporation.6. evaluate current practices with respect to recording of revenue under different circumstances.7. communicate the meaning of the different items in financial statements and the accompanying notes. 8. understand the importance of professional and ethical issues involved with accounting. *The learning goals displayed here are those for one section of this course as offered in a recent semester, and are provided for the purpose of information only. The exact learning goals for each course section in a specific semester will be stated on the syllabus distributed at the start of the semester, and may differ in wording and emphasis from those shown here. |
| Prerequisites: |
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