Accounting Syllabus
The University of Texas at Dallas Financial Accounting: ACCT 6305 Section 001 Fall 2012 Professor Contact Information Ashiq Ali, Ph. D. Phone: (972) 883.6360 Office hours: Wednesday 4:00PM-5:00PM Office: SOM 4.434 Office hours: Tuesday 12:00PM-1:00PM Wednesday 4:00PM-5:00PM Office: MC 1.406S
Teaching Assistant: Weiwei Wang
Note: Send all queries related to the course material to Weiwei Wang (email: wxw107020@utdallas.edu). She will get back to you within 24 hours. If she does not do so, then send me an email. Weiwei will try to address your questions and, if needed, discuss your questions with me and will get back to you with answers. Course Pre-requisites, Co-requisites, and/or Other Restrictions There are no pre-requisites for this class. Course Description This course provides an introduction to the concepts of financial accounting with an emphasis on the interpretation of financial statements. Specifically it covers how to prepare financial statements (income statement, balance sheet, and statement of cash flows) and how to utilize information contained in financial statements. The course also covers in detail how financial statements report the financial effects of certain important types of transactions that firms commonly undertake. Student Learning Objectives/Outcomes Summarize the information provided by the balance sheet, income statement and statement of cash flows and interpret individual amounts Compute financial ratios and use financial ratios and other information to compare companies competing in an industry in terms of profitability and liquidity Recognize ethical issues in reporting financial results and assess the impact of these issues on shareholders and other external users of the information Text: Introduction to Financial Accounting, 10th ed. (ISBN: 0136122973), C. Horngren, G. Sundem, J. Elliott and D. Philbrick, Prentice Hall. Cases in Financial Reporting, 7th ed, Engel, Hirst and McAnally, Cambridge Business Publishers. (Note:
Teaching Assistant: Weiwei Wang
Note: Send all queries related to the course material to Weiwei Wang (email: wxw107020@utdallas.edu). She will get back to you within 24 hours. If she does not do so, then send me an email. Weiwei will try to address your questions and, if needed, discuss your questions with me and will get back to you with answers. Course Pre-requisites, Co-requisites, and/or Other Restrictions There are no pre-requisites for this class. Course Description This course provides an introduction to the concepts of financial accounting with an emphasis on the interpretation of financial statements. Specifically it covers how to prepare financial statements (income statement, balance sheet, and statement of cash flows) and how to utilize information contained in financial statements. The course also covers in detail how financial statements report the financial effects of certain important types of transactions that firms commonly undertake. Student Learning Objectives/Outcomes Summarize the information provided by the balance sheet, income statement and statement of cash flows and interpret individual amounts Compute financial ratios and use financial ratios and other information to compare companies competing in an industry in terms of profitability and liquidity Recognize ethical issues in reporting financial results and assess the impact of these issues on shareholders and other external users of the information Text: Introduction to Financial Accounting, 10th ed. (ISBN: 0136122973), C. Horngren, G. Sundem, J. Elliott and D. Philbrick, Prentice Hall. Cases in Financial Reporting, 7th ed, Engel, Hirst and McAnally, Cambridge Business Publishers. (Note: