UGBA102A-Summer_10-1 - University of California, Berkeley...

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University of California, Berkeley HAAS School of Business Mr. Gary Pieroni UGBA 102A (Intro to Financial Accounting) Office: F512 Section 03; Room: C110 (Cheit 110) Office Hrs:Mon/Weds 1:00 - 2:00 P.M. Mon/Wed: 10:30 AM - 1:00 P.M. (sec 03) C110 - Lecture Phone: (510) 642-6353, ext. 3 Tu/Thurs: 10:30 AM - 1:00 P.M. (sec 301) C110 - Discussion e-mail: Please note: Discussion Session will not be held on opening day (Tuesday, July 6); instead, Lecture will be held that day in order to get the class started. GSI: Ms. Yuan (Estelle) Sun GSI Office: F589; GSI office hours: Tu, TR: 9:30 - 10:30 A.M. E-mail: Homework reader: Mr. Yiran Peng Course Description This course provides you with the necessary skills and understanding of basic accounting theory and practice including the ability to prepare, analyze, and interpret financial statements in order to evaluate corporate financial performance. To become knowledgeable users of financial statements, it is important that you understand the underlying mechanics of the accounting process. This course focuses initially on how to record business transactions and prepare the financial statements. You will then learn to analyze financial statements using ratios and other techniques in order to interpret the data in the financial statements. The course also examines in depth, the major asset, liability and shareholder equity accounts. Ultimately, the objective of the course is to teach you to interpret and use financial statements in making business decisions. A manager who can quickly and effectively understand financial information will have a strong competitive advantage in the workplace. Course Objectives Upon completing the course, you will: 1. demonstrate an understanding of the concepts and methods used in external financial reporting. 2. demonstrate an understanding of the various functions served by external reports. 3. gain an aptitude towards preparing for the CPA exam, upper division accounting courses (i.e. UGBA 120A) and business life in general. 4. share your knowledge and ideas by utilizing interpersonal skills in group situations. 5. explain general aspects of business operations, including the role of accounting and its limitations. This course incorporates both the theory
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UGBA102A-Summer_10-1 - University of California, Berkeley...

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