Financial Accounting Syllabus-Darwin

Financial Accounting Syllabus-Darwin - Financial Accounting...

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Financial Accounting China –Summer 2010 Professor: Solomon N. Darwin, Haas School of Business, UC Berkeley Class Time: Office Location: Contact Information: Course Website: Course Text: Financial Accounting: None – (Handouts will be distributed in class) Course Overview and Objectives: This required core course in Financial Accounting covers the accounting principles and methods (GAAP) used in preparing the three principal financial statements—the balance sheet, the income statement, and the statement of cash flows. This course emphasizes the rationale for, and implications of the fundamental accounting concepts. We use problems to enhance the learning of these concepts and to bridge the gap between preparation of financial statements and their interpretation and use in various decision situations. Class Structure: Class sessions are designed to highlight key concepts, clarify areas of difficulty, and provide a general framework to address the subject matter. Notes will be distributed at the start of each class with some blank spaces where notes should be taken during the lecture. The class notes provide a summary of the material in the text. Reading the class notes and relevant articles and reading and thinking about the class work problems (identified as CW problems on the website) prior to each class are essential. Grading: Class Attendance/Participation/Etiquette 15% Homework (HW) Assignments 20% Midterm Exam 30% Final Group Presentation (in-class) 25% Peer Evaluation for the group project 10% Total Points 100% Participation: I expect active class participation. I call on class members to answer questions on the handout material and class work (CW) problems. As noted later, 15% of the course grade is allocated to in-class participation. Please use your name cards. Also, let me know in advance by e-mail if
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2of 6 you are going to miss a class session. Further, I would like you to be in class on time to achieve full credit for participation. Mid-Term Exam: The Mid-Term Examination will cover (Modules 1-6) only. Modules 7-9 will be covered after the Mid- Term and will need to be incorporated into your final presentation. Modules 10, 11 and 12 are covered extensively in the elective – Financial Information Analysis. When we get behind, I will often ask you to read the material and do the CW problems on your own as we are unable to do them in class. I will provide the solutions to these problems on the website. The Mid-term will be an online exam. Group Project: The group project is attached. The Class is divided into groups (6 students per group) to work on a group project that will take the place of your final exam. The groups need to reflect a healthy mix of professional experience, gender, and expertise and ethnic/national diversity. You will need to choose a group representative who will work with me as the project moves forward. I expect your group rep to turn in his or her name at the start of the class on day 2. You may start on your
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Financial Accounting Syllabus-Darwin - Financial Accounting...

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