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Acct 203 Syllabus Summer 2010

Acct 203 Syllabus Summer 2010 - SURVEY OF ACCOUNTING...

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SURVEY OF ACCOUNTING ACCOUNTING 203 SECTION C01 Summer 2010 STI 122 Tues/Thurs 7pm -10:05 Sat 9am-12:05 Instructor: Paul Harley 054 Enterprise Hall Phone: 202-551-4661 (work) E-mail: [email protected] Website: https://gmu.blackboard.com Office Hours: By appointment before class or just after class Course Textbook Financial and Managerial Accounting, 3 th ed. , Wild, Shaw, Chiappetta, McGraw-Hill Irwin (Hardback or loose leaf version.) Online Homework There will not be any online homework in this Section. CURRENT NEWS ITEMS ABOUT ACCOUNTING AND ONLINE MATERIALS Students may wish to visit the authors’ World Wide Web Site. This website has the power point slides located under the designated chapter. www.mhhe.com/wildfinman3e . This site has directions on how to download the information from the book onto an iPod, MP3/4 player or your computer. Course Prerequisites: C or higher in ECON 103 Course Description This is an introductory course in financial and managerial accounting which emphasizes the user of accounting information in an ethical manner. Topics include: transactions analysis; the accounting cycle; financial statement analysis; revenue recognition and cost measurement; costs systems; analyzing cost-volume-profit relationships and operating budgets and ethical decision-making.
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Course Objectives 1. To provide the opportunity and obligation for the student to learn how to read, understand, and interpret financial statements for the purposes of making decisions and informed judgments about an entity in an ethical manner. Primary emphasis will be given to the measurement of results of operations, financial position, and cash flow of business organizations. 2. To provide the opportunity and obligation for students to learn how to apply accounting information in the management planning and control processes, which includes budgeting, the use of standard costs, and the analysis of differences between actual and budgeted results. 3. To provide a broad introduction to current business and financial management activities, and assistance and practice in the development of the ability to think effectively about solving business problems, using current business situations involving ethical decision-making.
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