The University of North Carolina at Chapel Hill
BUSI 100 - BASIC ACCOUNTING PRINCIPLES
C. J. Skender
The results and the projected results of the financial accounting
process are utilized in every segment of the business world in various ways, including the
provision of bases for appraising past profit performance, valuing securities, deciding
whether invested assets have been employed properly, granting credit, profit planning
control, and evaluating managerial effectiveness.
Knowledge of financial accounting is
indispensable to managers, investors, bankers, and financial analysts, as well as to
The principal objectives in this course are to identify and to
examine critically the concepts and methodologies utilized in financial accounting and to
provide instruction on the impact such methodologies have on financial reports used by
managers and the investing public.
Additional goals include preparing you for further
business study and enhancing your ability to communicate in the business world.
Required Custom Text:
FINANCIAL ACCOUNTING, UNC, BUSI 100
C. J. Skender, ISBN 0-536-92249-7
developed in conjunction with Walter T. Harrison,
Jr. and Charles T. Horngren., Financial Accounting
, Seventh Edition.
Pearson Custom Publishing, 2008.
Included in this custom text are Practice Quizzes, Lecture Notes, Old Examinations, and
TA Session Quizzes.
Your semester grade will be based on the following:
Homework and TA Evaluation
Midterm Examination (Monday, February 23, 2009 @ 7:20 a.m.)
Final Examination (Thursday, April 30, 2009 @ 7:20 a.m.)
Traditionally, 90% = A-, 80% = B-, 70% = C-, 60% = D-, Below = F.