Syllabus for 1106ACCT6109041 Faculty Contact Information Course Introduction Faculty Contact InformationCourse IntroductionThis 3-credit 12-week course begins on May 31, 2011 and ends August 20, 2011, with the last day to withdraw from the course without penalty is August 6, 2011. This course builds on students’ prior study in fundamentals of intermediate accounting.It provides a refresher for intermediate concepts, introduces new and emerging concepts, and looks at these topics in more detail. The instructor will expect you to draw on your 15 credits of prior accounting study. The course begins by examining how financial accounting gathers and processes data into information that is communicated and used by stakeholders for external decision-making. The course reviews in more depth issues related to the balance sheet, income statement, and statement of cash flows. The course further covers recording, valuation, and presentation of investments, leases, pensions, corporate income taxes, paid-in capital and retained earnings. Course Description Prerequisite: 15 credits of undergraduate accounting. A study of accounting theory in a strategic framework. An overview of relevant theory provides a foundation for further study. Focus is on developing skills in critical thinking and applying accounting concepts and principles. Topics include the preparation and interpretation of corporate financial statements in accordance with generally accepted accounting practices (GAAP); accounting standards and the standard setting process; the use of Name:Dr. Laurel CobbLocation:onlineE-mail:through the course shell using private messagesPage 1 of 185/24/2011http://tychong.umuc.edu/wws/showSyllabus.jsp?sectionTitle=all
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