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Syllabus306 SP 2009_1

Syllabus306 SP 2009_1 - The State University of New York at...

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The State University of New York at Buffalo School of Management Spring, 2009 MGA 306 S2A Financial Reporting and Analysis (MW 11:00 – 12:20 p.m., NSC 222) Professor: Myungsun KIM, Ph. D. Office: 372 Jacobs Management Center Office Hours: MW 1:00 p.m. – 2:00 p.m. or by appointment Phone: 716-645-7900 Email: [email protected] Required Text ‘Financial Statement Analysis’ by K. R. Subramanyam and J. J. Wild. 10 th ed. 2009. McGraw-Hill Irwin. ISBN 978-0-07-337943-2 Course Website http://ublearns.buffalo.edu Course Objectives The objective of the course is to provide an opportunity for students to: (1) examine current financial accounting practices; (2) interpret the information presented in published financial statements; and (3) develop a framework for financial statement analysis. W e will learn what accounting choices are available under current GAAP, how management’s different incentives and abilities can affect accounting choices, and how the resulting financial numbers can be used for various decisions. Course Grade Attendance 2% Homework 8% Quizzes 20% Exam I 30% Final Exam 40% Total 100% The Plus-Minus grading system will be used to determine the final letter grades with the following grade points: "A", "A-", "B+", "B", "B-", "C+", "C", "C-", "D+", D", and "F" carry quality points of 4.0, 3.67, 3.33, 3.0, 2.67, 2.33, 2.0, 1,67, 1.33, 1.0, and 0, respectively. Academic Honesty The University has specific academic dishonesty administrative procedures. Examples of academic dishonesty are listed in Article 1, Sections 13, 14, and 15 of Student Conduct Rules, University Standards, and Administrative Regulations. An instance of suspected or
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