FINANCIAL REPORTING MODULE FALL 2014
INSTRUCTORS: Amy Barry
EMAIL: abarry@welkgroup.com or abarry@mail.sdsu.edu
CLASS TIMES: W; 7:00PM – 9:40PM; SSW 2501
OFFICE: Student Services East Building (SSE) 2419
OFFICE HRS: Wednesdays: 4:00PM – 5:30PM (If students cannot make these above times, students can always make an appointment to come see me in my office.)
PREREQUISITES: Admission to Accountancy major, minor, or certificate. Minimum grade of C in both ACCTG 201 and 202. Completion of General Education requirement in Communication and Critical Thinking. Proof of completion of prerequisites required: Copy of transcript.
TEXTBOOKS: Intermediate Accounting, 7th Edition (with Connect access card); Spiceland, Sepe, Nelson and Tomassini (REQUIRED) Financial Accounting Exam Questions & Explanations 18TH W/ A/C Test Prep Software – Gleim (Optional) ADDITIONAL: We will be using the red Parscore forms (F-289) for ALL EXAMS AND QUIZZES.
STUDENT LEARNING OUTCOMES FOR THIS MODULE:
The purpose of this module of ACCT 331 is to enhance and expand your current understanding of corporate financial reporting for the subject areas covered in the module. More specifically, we will take an in-depth look at the mechanics of financial accounting and the theory behind U.S. GAAP as presented in the statement of operations (i.e., income statement) and the statement of financial position (i.e., balance sheet).
We will also cover the impact of International Financial Reporting Standards how these rules differ from GAAP for the relevant topics. At the end of this module for this course students should be able to:
Identify, measure, classify, present and disclose financial information in accordance with U.S. Generally Accepted Accounting Principles and International Financial Reporting Standards. (SLO #1.1)
Properly record transactions in the relevant topic areas. This means knowing how to calculate the amount