Syllabus312Spring2010

Syllabus312Spring2010 - STATE UNIVERSITY OF NEW YORK AT...

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STATE UNIVERSITY OF NEW YORK AT BINGHAMTON Intermediate Accounting Theory II (ACCT 312) Syllabus Spring 2010 01 MW 8:30am – 9:55am Science 2 - 260 02 MW 10:05am – 11:30am Science 2 – 260 03 MW 1:15pm – 2:40pm Science Library – 206 Instructor: Yan Zhang, Ph.D. Office: AA 236 E-Mail: yzhang@binghamton.edu Phone #: (607) 777-6195 Office Hours: MW 3:30 - 4:30 pm and by appointment Textbook: Spiceland, Sepe, Nelson and Tomassini Intermediate Accounting, 5 th Edition, Chapters 13-21 Course Objectives: This course focuses on the generally accepted accounting principles (GAAP) that guide publicly available financial reports. In addition, the rules and standards regarding to IFRS (International Financial Reporting System) will be discussed. The course will cover the basic theoretical concepts, standards, principles and procedures underlying GAAP and comparisons with IFRS. Financial reporting will be explored from the perspective of financial statement preparers and users. When you have completed this course, you should understand how to prepare, read and analyze financial statement information and use it to make business decisions. Class Procedure: Class sessions will be a combination of lecture, problem solving and discussion. CLASS NOTES WILL BE AVAILABLE ON BLACKBOARD. Students should come to class having read the assigned chapter material and attempted the suggested problems. The tentative outline lists the assigned material for each chapter. Also, for each class session, you should bring to class a printed copy of that day’s lecture notes. The material covered in class will follow the lecture notes and is designed to clarify and complement the text material. As we have limited amount of class time only the
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This note was uploaded on 10/24/2010 for the course ACCT 312 taught by Professor Yanzhang during the Spring '10 term at Binghamton University.

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Syllabus312Spring2010 - STATE UNIVERSITY OF NEW YORK AT...

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