ACTG 500LEC1210_Fall_2010-2011_Tisone

ACTG 500LEC1210_Fall_2010-2011_Tisone - ACTG 500 Financial...

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ACTG 500 - Financial Accounting Analysis Section LEC1210 Fall 2010 Quadmester Prerequisite: None Administrative Information: Class Duration: September 30 to December 16, 2010 Day/Time: Thursday 1:30 to 5:15 PM Location: Annandale Campus Phone: (703) 941-0949 Instructor Contact Information: Instructor: Professor Anthony Tisone MBA, CPA Office Hours: By appointment or after class Office Hour Location: Annandale Campus 7535 Little River Turnpike E-mail: [email protected] Telephone: (703) 941-0949 Instructional Material: Financial Accounting, 7th ed., Walter T. Harrison, Jr. and Charles T. Horngren, Pearson Higher Education/Prentice Hall, 2008, ISBN-10: 0138128200 ISBN-13: 9780138128203 Course Description: After a review of basic accounting principles and terminology, this course provides the student with a clear understanding of concepts, standards and practices of financial reporting. The student learns to read, understand and analyze a balance sheet, income statement and statement of cash flows. Other topics include: concepts of cash receivables, inventory, payables, assets, liabilities, equity, revenue and expense recognition, and ratio analysis. (3 credit hours) Page 1 of 11
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Course Learning Outcome: The objective of the course is to give the student a basic understanding of the Financial Accounting and Reporting process by focusing on how financial statements are prepared and how they are used by various interested parties. The goal is to provide the student with a working knowledge of accounting standards, principles and practices, how accounting standards, principles and practices are used to record transactions and prepare financial statements, and how to properly analyze a set of financial statements. Upon successfully completing this course the student will be able to: Understand the fundamental concepts, rules, and procedures of financial accounting Understand how accountants analyze business activity and apply accounting concepts and principles Understand the primary financial statements and their interrelationships, as well as the underlying accounting procedures used to produce those statements Understand the role of financial accounting within the business environment. Understand some of the ways financial accounting information is used in making business decisions. Introduce the emerging and broader accounting topics such as the nature of U.S. accounting methods relative to those used in other countries Understand some of the ethical issues facing those involved in producing, reporting, and analyzing accounting information Understand how to use analytical tools such as the financial statement analysis, financial forecasting, time value of money concepts, etc. Demonstrate the appropriate level of competence in written expression as
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ACTG 500LEC1210_Fall_2010-2011_Tisone - ACTG 500 Financial...

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