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M351 Syllabus, Sp'11 Eskew

M351 Syllabus, Sp'11 Eskew - PURDUE UNIVERSITY SCHOOL OF...

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PURDUE UNIVERSITY SCHOOL OF MANAGEMENT Intermediate Accounting II Management 351 Spring 2011 Instructor Professor Robert Eskew Office: 226 Krannert Center Phone: 494-4469 Hours: By appointment Administrative resource person: Ms. Sue Stone, Krannert 502, phone 494-4469 Web Access : The syllabus and other course information are available on the School of Management Course Management System, KATALYST . Course Description : MGMT 351 Intermediate Accounting II Sem. 1 or 2. Class 3. Credit 3. Prerequisite: MGMT 350 or MGMT 600 with a grade of C or higher or consent of the instructor. An examination and explanation of a portion of generally accepted accounting principles (GAAP) used to report the results of operations, cash flows and financial position for business enterprises. Course Objective : This course is the second in a three-course sequence (M350, M351 and M503) explaining generally accepted accounting principles (GAAP) underlying financial reporting. External financial statements are widely disseminated and used by managers, investors, creditors, government regulators and the public. The course material critically examines current financial reporting rules. Our examination has two goals. The first is to give you the skills to produce financial information—i.e. to send the relevant signals about firm performance and position to statement users. The second is to give you the skills to interpret financial reports. How you use these signals for economic decisions is covered by courses in management accounting, finance, and strategic management. At the end of this three-course sequence, you should be able to infer what transactions occurred from the financial statements (including the notes and Management Discussion and Analysis (MD&A) for most large businesses. This course should, in varying degrees, contribute to the requisite background required for most of the professional examinations in accounting: e.g. CPA, Certificate in Management Accountant (CMA). However, the emphasis of the course is on developing your skills for a many-year accounting and/or auditing and/or managerial career not memorizing the 2011 standards and regulations. GAAP will change in the years to come. The topics in this course are also relevant to managing (controlling) a business and are taught to convey that relevance. MGMT 351, Spring 2011
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Course Method : Your primary activity will be solution and verbal interpretation of problems and cases. Readings and class discussions help prepare for the analysis of accounting issues.
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M351 Syllabus, Sp'11 Eskew - PURDUE UNIVERSITY SCHOOL OF...

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