ACCO_320 Outline Fall_2009 Lec_C

ACCO_320 Outline Fall_2009 Lec_C - Concordia University...

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Concordia University John Molson School of Business Department of Accountancy Fall 2009 General Information Course Name : Intermediate Accounting II Course Number : ACCO 320 – Lecture C Credits : 3 Professor : Luo He E-mail : lhe@jmsb.concordia.ca Telephone : (514) 848-2424 ext. 2730 Fax : (514) 848-4518 Class Location : MB 2-430 Class Hours : Tuesdays / Thursdays 13:15 – 14:30 Office Location : MB 14-239 Office Hours : Tuesdays / Thursdays 11:00 – 12:00 or by appointment (check the First Class course folder for any changes)
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Course Objectives This course is a continuation of ACCO 310 and is designed primarily for Accountancy majors who are considering a career in their field of study. The objectives of the course are: to enhance the student’s ability to prepare and use financial statements. The primary emphasis will be on obtaining an in-depth understanding of accounting for various complex transactions and economic events. This requires consideration of the associated assets and liabilities, and any income and cash flow consequences. to improve the student’s ability to evaluate the choices available for measuring and reporting many complex transactions and economic events, as well as exploring management’s motives in selecting from various reporting and disclosure options. At the conclusion of this course, it is expected that students will have developed skills necessary to prepare, understand and interpret financial statements prepared in accordance with generally accepted accounting principles. In order to achieve this goal, the course content and emphasis will consist of a blend of conceptual and procedural elements. Financial reporting represents the link between managers’ decisions and investor and creditor decisions. Investors and creditors use the financial statements to make better decisions . Teaching Method The techniques of instruction include lecture, discussion and problem solving. Students are expected to have read all assigned materials and made an honest effort to work all assigned examples and homework problems prior to each class meeting. Class time will be used to clarify points from the text and to solve problems that amplify and reinforce the most significant points. Students are invited (encouraged) to ask questions and actively participate in the class. Method of Learning and Preparing for Class
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ACCO_320 Outline Fall_2009 Lec_C - Concordia University...

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