Syllabus_HA_223_Syllabus - Cornell University School of...

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Cornell University School of Hotel Administration Syllabus Financial Accounting Principles– HA 223 Fall 2006 Instructor: Dr. A. Neal Geller The Robert A. Beck Professor of Hospitality Financial Management 436 Statler Hall 607-255-0335 ang5@cornell.edu Office hours: To be announced. Administrative Assistant: Sue Foote: slc13@ cornell .edu Lead Teaching Assistant: Gus (Hong) Kim: hmk23@cornell.edu Teaching Assistants: Fei Lu Fang ff37@cornell.edu Mallory Payne: mep63@cornell.edu Meeting Times: Two Credit: 3 Hours Teaching assistant office locations and office hours can be found on the class website. TA office hours will be held in the TA offices on the 4 th floor of Statler Hall. I encourage those needing assistance to take advantage of the excellent teaching assistants. Course Objectives : The objective of this course is for students to learn to read, understand, prepare, and analyze financial statements. The course is intended for students with no previous exposure to financial accountin g. It is designed to give students an introduction to the basics (sometimes referred to a “principles”) of Financial Accounting. Additionally, students successfully completing this course should be prepared to take intermediate financial accounting, courses in finance, or managerial accounting. Financial Accounting is often referred to as the “language of business.” It is more precisely defined as the information system that provides reports to stakeholders concerning the economic activities and condition of a business or other entity. 1
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This course focuses initially on how to record economic events in the accounting records (bookkeeping and accrual accounting) and how to prepare and interpret a firm’s primary financial statements--balance sheet, income statement, statement of retained earnings and statement of cash flows--and their related footnotes. The course examines in depth the major
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Syllabus_HA_223_Syllabus - Cornell University School of...

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