intro - Commerce 353 Course Notes - Available on WebCT...

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Commerce 353 Course Notes - Available on WebCT - Table of Contents Part # Title 1. How to use the lecture notes 2. Introduction to financial accounting theory (Information asymmetry) 3. Decision usefulness for financial reporting 4. Conceptual framework for financial reporting 5. Efficient market theory 6. Information and measurement perspectives of financial reporting 7. Positive accounting theory 8. Agency theory 9. Accounting standards 10. Reporting for financial performance 11. Revenue recognition 12. Cash and receivables 13. Inventories 14. Investments 15. Tangible capital assets – property, plant, and equipment 16. Goodwill and other intangible assets 1-1
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1Commerce 353 In-Class Lecture Notes Foreword: These are some of my thoughts on how these materials should be used to gain the maximum value from the classroom time. 1. The assigned materials in the text books before each class. You should expect that some of the text material will be difficult to digest. This is normal. 2.
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intro - Commerce 353 Course Notes - Available on WebCT...

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