Syllabus - Spring 2008

Syllabus - Spring 2008 - AC 311 Spring 2008 Bentley College...

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Bentley College AC 311 Spring 2008 General Course Information Instructor: Donna McConville E-mail: [email protected] Office: Morison 149A Voicemail: 781-891-2433 THIS IS AN INTERNET ACCESSIBLE COURSE – PLEASE CHECK THE BLACKBOARD SITE OFTEN FOR NEWS, UPDATES, DUE DATES, ETC. I. Course Description Prerequisite:  Junior-level standing, GB 201 and GB 202 First in a two-course sequence of financial accounting courses at the professional level.  Examines the principles  and practices of external reporting, with particular emphasis on balance sheet valuations and their relationship  to income determination.  Reviews basis of accounting concepts and the essentials of the accounting process.  Covers the application of present value techniques to accounting valuations.  Studies in depth the measurement  and disclosure problems associated with cash, receivables, inventories, fixed assets and intangibles.  Alternative  accounting procedures and their impact on financial statements are also examined. II. Course Learning Objectives : To enhance verbal and written communication skills and critical thinking skills. To understand the environment in which financial reporting choices exist, identify the reporting  alternatives, and determine their effects on financial statements and ratios. To enhance the appreciation for judgments involved in making financial reporting decisions and their  impact on earnings, cash flows, and financial position. To research and apply professional accounting literature to determine GAAP in a given context. III.
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Syllabus - Spring 2008 - AC 311 Spring 2008 Bentley College...

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