ACCT321 Fin Rprt Syllabus(Spr10)

ACCT321 Fin Rprt Syllabus(Spr10) - SPRING2010 INSTRUCTOR...

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ACCT 321 – INTEGRATIVE ACCOUNTING TOPICS I FINANCIAL REPORTING MODULE  SPRING 2010 INSTRUCTOR: Kevin Hee EMAIL: [email protected] CLASS TIMES: Sec 1 – M W: 9:00 – 11:40am (GMCS 310) Sec 2 – M W: 1:00 – 3:40pm (EBA 347) OFFICE: Student Services East Building (SSE) 2422 OFFICE HOURS: Tuesdays and Thursdays: 1-3pm (If students cannot make these above times, students can  always make an appointment to come see me.) OFFICE PHONE: 619-594-6021 PREREQUISITES: Admission to Accountancy major, minor, or certificate.  Minimum grade of C in both ACCTG 201 and 202.  Completion of General Education requirement in  Communication and Critical Thinking. Proof of completion of  prerequisites required: Copy of transcript. TEXTBOOKS: Intermediate Accounting, 5     th     Edition     ; Spiceland, Sepe,  Nelson and Tomassini  (REQUIRED) International Financial Reporting Standards, 1     st     Edition     Needles, Jr. and Powers  (OPTIONAL) Financial Accounting Exam Questions and Explanations , 13 th  Edition; Gleim and Collins  (OPTIONAL) SCANTRONS: We will be using the red Parscore scantron forms (F- 289) for the exams. Please purchase three of these  forms for the exams in this module. 1
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STUDENT LEARNING OUTCOMES FOR THIS MODULE: The purpose of this module of ACCT 321 is to enhance and expand your current  understanding of corporate financial reporting for the subject ares covered in the  module. More specifically, we will take an in-depth look at the mechanics of  financial accounting and the theory behind U.S. GAAP as presented in the  statement of operations (i.e., income statement) and the statement of financial  position (i.e., balance sheet).  We will also cover the impact of International Financial Reporting Standards how  these rules differ from GAAP for the relevant topics. At the end of this module for  this course students should be able to: Identify, measure, classify, present and disclose financial information  in accordance with U.S. Generally Accepted Accounting Principles  (i.e., GAAP) and International Financial Reporting Standards (i.e.,  IFRS). Properly record transactions in the relevant topic areas. This means  knowing how to calculate the amount of the accounting impact of a  transaction under accrual accounting and how to apply ethics in  properly journalizing such transactions. Correctly show the required balance sheet presentation and  disclosures for the specific assets and liabilities discussed in this  module.
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