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SAN FRANCISCO STATE UNIVERSITY ACCOUNTING 301 (Intermediate Financial Accounting I) Fall 2011 INSTRUCTOR: Dr. Su-Jane Hsieh OFFICE: SCI 303 PHONE: 338-2738 CLASS HOURS: OFFICE HOURS M 17:00-17:55 (DTC) 301.03 M,W 10:35-11:50 W 13:00-16:05 COURSE DESCRIPTION : Accounting 301 is the first of two courses in intermediate financial accounting. The primary emphasis of the course is directed to (a) the basic concepts and theories underlying contemporary external financial reporting and (b) alternative rules and principles used to measure and analyze financial data with respect to corporate business organizations. In general, the course is concerned more with the production of financial information for external users than the use of financial information by internal users. The topics to be covered include basic financial accounting theory, valuation of current and noncurrent assets, revenue recognition alternatives, current liabilities and accounting changes and error analysis. ------------------------------------------------------------ PREREQUISITES: ACCT 100 with grade of C- or better and passage of ACCT 301 pretest. REQUIRED TEXT: Intermediate Accounting(14 th edition, Wiley) by Kieso, Weygandt and Warfield. HOMEWORK,EXAMINATIONS,CLASS POLICY, EVALUATION AND CASE PROJECT: I. Homework The problems assigned for each class session are to be attempted by the student before coming to class. The student can only learn intermediate accounting by doing the
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This note was uploaded on 09/08/2011 for the course ACCOUNTING 301 taught by Professor Hsieh during the Spring '11 term at S.F. State.

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