Syllabus_f06

Syllabus_f06 - Drucker and Ito Graduate School of...

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Drucker and Ito Graduate School of Management Claremont Graduate University Professor James Wallace Fall 2006 Room 214 Office Hours:TBA Phone 909.607.6063 T.A.: Tanakorn (Golf) Email james.wallace@cgu.edu [Faculty support: Edie Young, Burkle 228, 909 607-9042, edie.young@cgu.edu] Course overview: First a caveat. Management 326 is a one-semester overview of financial accounting. Because of the tremendous depth and breadth of this subject, it is not reasonable to expect you to master the subject. We will not even try to fool ourselves that this will occur. Instead we will set attainable goals of gaining an appreciation and understanding of accounting, with the knowledge that this core course is by its nature a survey course. Students who desire a more rigorous course in financial or managerial accounting will have opportunities to supplement Management 326 with an elective course in financial statement analysis or managerial management. That said, this course should prove very beneficial to anybody wishing to further his or her management study. Accounting is the language of business, and without the ability to communicate in this language you will likely feel like a foreigner in a strange land. You may think of this course as the equivalent of a Berlitz course: you may not come away fluent, but you will be able to communicate. There are essentially two philosophies regarding the proper approach to teaching accounting. Perhaps the more traditional approach takes the perspective of the preparer, whereby the emphasis is on the proper recording of transactions. This debits and credits approach is very useful for anybody contemplating a career as an accountant. It is my belief that this approach is also responsible for accounting’s reputation as “boring” and just a bunch of rules to be learned. We will be following a second teaching philosophy, whereby we study accounting from the perspective of the user/manager. This does not mean we will completely ignore debits and credits, it simply means that recording of transactions takes a back seat to a more general understanding of the underlying concepts used to record these transactions. The ultimate goal from this section will be for you to read and understand the output from
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Syllabus_f06 - Drucker and Ito Graduate School of...

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