syllabus120a_winter-2008

syllabus120a_winter-2008 - SYLLABUS The Anderson Graduate...

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SYLLABUS The Anderson Graduate School of Management, UCLA 1/3/2008 Page 1 Course Title Intermediate Financial Accounting Course Number Management 120A, Section 3 Quarter Winter 2008 Instructor Danny S. Litt Meeting Times Tuesday & Thursday, 8:00am - 9:50am Meeting Dates January 8, 2008 – March 13, 2008 Final Exam Date Friday, March 21, 2008, 3:00pm – 6:00pm Class Location Royce 190 UCLA Office Anderson School of Management, Room D 406 UCLA Office Phone Number 310-825-8828 (message) UCLA Office Hours Tuesday & Thursday, 7:30am and 11:50am E-mail address dlitt@ucla.edu (reference Management 120A) C OURSE D ESCRIPTION The course covers the interpretation, use, processing, and presentation of accounting information. The course examines the preparation of the principal accounting statements. Other topics include valuation, revenue recognition, recording, presentation, and control of cash; receivables; inventories; valuation, recording and presentation of plant, equipment and intangible assets. This is an “impacted” class and you may only drop within the first two weeks. C OURSE G OALS AND O BJECTIVES Develop an understanding and comprehension of generally accepted accounting principles and their application to the basic accounting process. This class is the first part of the two part series of Intermediate Financial Accounting. After completing this course, the student should be able to: Understand the accounting concepts and prepare and use the accounting information. Recognize where traditional financial statements may and may not be adequate. Recognize emerging approaches, understand how they may improve on the traditional, and integrate the two. Develop skills in group problem solving. Recognize where traditional financial statements may and may not be adequate. Recognize emerging approaches, understand how they may improve on the traditional, and integrate the two.
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SYLLABUS Management 120A 1/3/2008 Page 2 T OPICS I NCLUDE The Accounting Process Balance Sheet & Risk Analysis Statement of Income & Statement of Cash Flows Revenue Recognition Profitability Analysis Time Value of Money Cash & Receivables Inventory Valuation Property, Plant and Equipment Natural Resources Intangible Assets Investments R EQUIRED C OURSE T EXT Intermediate Accounting , Spiceland, Sepe and Tomassini, 4th Edition, McGraw-Hill, 2008. R ECOMMENDED R EADING Current daily issues of the Wall Street Journal . Current issues of Business Week Magazine . Current issues of The Daily Bruin G RADING Points Percentage (%) Exam 1 200 40.0 Exam 2 200 40.0 Case 1 50 10.0 Case 2 50 10.0 Total 500 100% Exam 1 will cover the material preceding the exam and is anticipated to last one and one-half hours. Exam 2 is cumulative, with emphasis on the later chapters, and will be approximately
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This note was uploaded on 05/26/2008 for the course MGMT 120A taught by Professor Litt during the Winter '08 term at UCLA.

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syllabus120a_winter-2008 - SYLLABUS The Anderson Graduate...

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