Financial Accounting
Fall Term 2009
Professor: Dr. Peter M. (Pete) Bergevin
Telephone
Number: Cell – 951-288-5996 E-mail: peter.bergevin@cgu.edu
Office: Burkle Building—Room 228
Office Hours: Tuesday 6:00 - 7:00 p.m. and by appointment
Required Text Financial Accounting for Executives, K.R. Ferris and J.S. Wallace, Cambridge Business Publishers, 2009 ((ISBN 0-97-87279-8-3)
Recommended
Reading: The Wall Street Journal or the Financial Times (daily)
Class Meetings: MGT 326 on Tuesday evenings from 7:00 to 9:50 p.m in Burkle 16.
Objective and
Overview MGT 326, Financial Accounting—The goal of this course is to enable the student to appreciate and understand financial accounting—the language of business—from the perspective of the user/manager. By the end of the course the student will understand the basic rules governing the preparation of financial statements, the flexibility that exists within these rules, possible incentives for management to make choices from within these rules, and the output from this environment.
Course Policies This program prepares you to lead organizations. As such, managers take responsibility for their actions and conduct their affairs professionally. Consequently, the overarching course policy is one of professionalism. The following class policies stem from this perspective:
Class Attendance. I will not take attendance. Please attend every class meeting unless you have a bona fide excuse.
Assignments. You will turn in four (4) cases (CA) for a grade during the term. The assigned cases are due at the beginning of the noted class session. The grading policy lists the penalty for late cases.
Class Preparation. Please do all reading and homework assignments prior to class.
Class Participation. I expect and encourage your input in the learning process. Please engage in class discussions and feel free to ask questions.
Grading Policies
One hundred