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ACCOUNTANCY 301 ACCOUNTING MEASUREMENT & DISCLOSURE FALL 2011
COURSE SYLLABUS
Po-Chang Chen University of Illinois at Urbana-Champaign 434 Wohlers Hall pchen28@illinois.edu 217-333-4527
Syllabus Content
Content Course Overview & Objectives Course Materials Prerequisite Learning (Teaching) Philosophy Getting Help Class Procedures Assessment Written Assignments Balanced Scorecard Project Measurement Project Examinations Professionalism Potential Extra Credit Opportunities Potential Course Problems Special Accommodations Preliminary Course Calendar Page No. 1 1 1 1 2 2 3 4 4 4 5 5 5 5 6 7
Important Note: Changes to the syllabus will be announced in class and posted to the website. Students are responsible for checking the web regularly
ACCY301 Course Syllabus—Po-Chang Chen
Course Overview & Objectives
ACCY301 provides an introduction to measurement and reporting of organizational performance for strategic and operational purposes with a focus on a variety of financial and non-financial performance measures suitable for both internal and external decision-making. The course will help you develop the accounting knowledge and a variety of professional skills and attitudes through inclass interactions, projects, and a series of labs. More specifically, the course is designed to achieve the following objectives: 1. To demonstrate the role of accounting as an information system that measures business value creation and supports economic decision-making. 2. To develop your understanding of the conceptual foundation of accounting measurement. 3. To develop your knowledge and skills to prepare and interpret information in financial statements by helping you learn how to analyze business activities and make accounting choices. For instance, you are expected to be able to understand the consequences of accounting choices for assets such as inventory, PPE, and intangible assets. 4. To demonstrate the role of subjective judgments in accounting measurement and
COURSE SYLLABUS
Po-Chang Chen University of Illinois at Urbana-Champaign 434 Wohlers Hall pchen28@illinois.edu 217-333-4527
Syllabus Content
Content Course Overview & Objectives Course Materials Prerequisite Learning (Teaching) Philosophy Getting Help Class Procedures Assessment Written Assignments Balanced Scorecard Project Measurement Project Examinations Professionalism Potential Extra Credit Opportunities Potential Course Problems Special Accommodations Preliminary Course Calendar Page No. 1 1 1 1 2 2 3 4 4 4 5 5 5 5 6 7
Important Note: Changes to the syllabus will be announced in class and posted to the website. Students are responsible for checking the web regularly
ACCY301 Course Syllabus—Po-Chang Chen
Course Overview & Objectives
ACCY301 provides an introduction to measurement and reporting of organizational performance for strategic and operational purposes with a focus on a variety of financial and non-financial performance measures suitable for both internal and external decision-making. The course will help you develop the accounting knowledge and a variety of professional skills and attitudes through inclass interactions, projects, and a series of labs. More specifically, the course is designed to achieve the following objectives: 1. To demonstrate the role of accounting as an information system that measures business value creation and supports economic decision-making. 2. To develop your understanding of the conceptual foundation of accounting measurement. 3. To develop your knowledge and skills to prepare and interpret information in financial statements by helping you learn how to analyze business activities and make accounting choices. For instance, you are expected to be able to understand the consequences of accounting choices for assets such as inventory, PPE, and intangible assets. 4. To demonstrate the role of subjective judgments in accounting measurement and