MIB International Accounting Syllabus - Beijing

MIB International Accounting Syllabus - Beijing -...

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Page 1 of 8 International Accounting 2014-2015 Course Code MIB 7346 Module Module B Instructor Thomas L. Porter, PhD, CPA Email [email protected] Phone Skype +1 - 774-275-0319 tom.porter.hult Availability Before and after class and by appointment Class Times & Rooms See
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Page 2 of 8 Course Description This course is an accelerated introduction to the concepts and practices of financial and managerial accounting. Most of the course will deal with financial accounting, which is concerned with the recognition, measurement, and reporting of a firm’s economic transactions. Students will be exposed to generally accepted accounting principles, both U.S. and international. The remainder of the course will focus on the use of accounting information to measure, analyze, and report economic events for internal (i.e., managerial) decision making purposes. Learning Objectives Key (Assessed) Learning Outcomes On completion of this course, students should understand and be able to do the following: 1 Understand the accounting concepts underlying the preparation and presentation of external financial statements. 2 Understand the sources of generally accepted accounting principles (both US GAAP and IFRS) and learn how to remain aware of changes to those principles. 3 Understand and articulate how economic events or alternative interpretations of past events would be reflected on financial statements. 4 Understand the ways in which accounting information is summarized and presented for internal analysis purposes. 5 Understand the behavior of costs and how to calculate and interpret cost variances relative to standards. Teaching and Learning A typical class session will usually start with a brief discussion of current events that are relevant to the course material. This will be followed by a review of the prior class material and homework assignments. This will be followed by an introduction to the next topic. The remainder of the class time will be devoted to the application of the new topic, sometimes in a group activity.
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