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AC611 Syllabus Keating Fall 2010

AC611 Syllabus Keating Fall 2010 - AC 611 1DA HB1 and HB2...

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AC 611 Fall 2010 Syllabus, Page #1 AC 611: 1DA, HB1, and HB2: Financial Accounting Problems I Bentley University Fall 2010 INSTRUCTOR: Dr. Elizabeth Keating, CPA CLASS: 1DA: Wednesdays 12:45AM 3:05 PM HB1: Thursdays 5:00 PM - 7:20 PM HB2: Thursdays 7:30 PM 9:50 PM OFFICE: Location: Smith 308 E-mail: [email protected] Hours: Mon 12-2PM & Thurs 3-4:30PM and by appointment REQUIRED COURSE MATERIALS : (1) Intermediate Accounting , 13th Edition with Wiley Plus Kieso, Weygandt, and Warfield John Wiley & Sons, 2010 ISBN 9780470437261 (2) HBS online course on Financial Accounting Students not buying the textbook from Bentley bookstore should make sure to purchase an access code to Wiley Plus which will be required for the course, in addition to the textbook. Please note that Wiley Plus contains the e-textbook. You do NOT get a paper copy. You can buy it by accessing the following site. http://customer.wiley.com/CGI- BIN/LANSAWEB?PROCFUN+shopcart2+sh2fn22+FUNCPARMS+parmisbn%28a0100 %29:EEGRP08662+parmqty%28p0050%29:1+parmurl%28l0550%29:http%3A%2F%2Fh e-cda.wiley.com%2FWileyCDA%2FSection%2Fid-130234.html PREREQUISITES: No prerequisite for MSA, Graduate Certificate in Accountancy, or Graduate Certificate in AIS students; all others, BF 506 or PF Module I.
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AC 611 Keating Fall 2010 Syllabus, Page #2 COURSE DESCRIPTION: The Graduate School bulletin describes AC 611 as a course that "deals with the measurement and reporting problems of various asset and liability accounts, revenues and expenses, and the preparation and interpretation of financial statements at the intermediate financial accounting level. Pronouncements of the AICPA, FASB and other authoritative sources are used in instruction". COURSE OBJECTIVE: This course will examine in detail the accounting theory and concepts which form background for the external financial reporting. It also examines the Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS) related to the preparation of financial statements, with particular emphasis on asset valuations, and their relationship to income determination. The students will be given an opportunity to expand their understanding of accounting theory, and evaluate the impact of alternative accounting procedures on financial statements. The course aims to (i) develop the students' ability to solve professional-level problems, (ii) expose them to the complexities and nuances of dealing with real world situations in an uncertain environment, and (iii) develop their communication skills. COURSE WEBSITE: Please visit the Blackboard site for this course regularly for announcements, course information, class documents, and more. You can log in to Blackboard from any location, at any time at http://blackboard.bentley.edu . HYBRID COURSE INFORMATION (FOR THURSDAY EVENING SECTIONS ONLY): Students are expected to attend all class sessions, whether in person or online. Log into http://online.bentley.edu to attend your class online and/or replay classes for review. You are required to have a functioning microphone while online. A web camera is recommended. When attending a class online, log in five minutes prior to class to test
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