UCB+UGBA102A+Course+Outline+Summer+2009 - University of...

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University of California, Berkeley Walter A. Haas School of Business UGBA102A Introduction to Financial Accounting Dennis Geyer, MBA; Summer 2009 Section 1; Cheit 125; Mon/Thu 8:00 - 10:30am Course Description: An introductory course providing an overview of generally accepted accounting principles applied to corporate financial reporting. The emphasis is on the preparation and interpretation of the principal financial statements: the balance sheet, the income statement, and the statement of cash flows. The course explores the various accounting choices available to management and the strategies used in financial disclosure. The course is divided into three parts: Part A. This part introduces the basic disclosure requirements for publicly traded companies including management’s discussion & analysis, financial statements, footnotes, and auditors’ opinion and provides an overview of generally accepted accounting principles. It describes the processes of the accounting cycle from transaction analysis and data entry to adjusting and closing entries and their impact on the accounting system. The emphasis is on accrual accounting as compared to cash basis accounting. Part B.
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This note was uploaded on 09/20/2009 for the course UGBA 102A taught by Professor Udpa during the Summer '07 term at Berkeley.

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UCB+UGBA102A+Course+Outline+Summer+2009 - University of...

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