Financial Accounting Syllabus Spring 2011

Financial Accounting Syllabus Spring 2011 - University of...

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Unformatted text preview: University of Massachusetts Lowell College of Management Department of Accounting Accounting/Financial Dr. C. P. (Monty) Carter 60.201, Spring 2011 Office: PA 204 Class: TR 9:30-10:45 Office Hours: TR 2:00-3:30 Phone: 978-934-2826 E-mail: Clairmont_Carter@uml.edu Catalog Description: Financial Accounting presents a comprehensive exposure to basic financial accounting systems. Students are introduced to the accounting cycle, financial statements, assets, liabilities, stockholders equity, and financial statement analysis. 3 credits. Place in BSBA Curriculum: Financial Accounting is required of all second-year students in the College of Management. There are no prerequisites for the course. Requirement for Graduation : The minimum grade point average required for graduation is 2.20 for all College of Management courses (6x.xxx) and an overall grade point average of 2.00 for all UMass Lowell courses. Course Overview: Financial Accounting is an introduction to accounting systems and the financial reports resulting from them. This course examines (1) the process of accounting, (2) financial statements, (3) specific resources used by companies, including cash, accounts receivable, merchandise inventory, property, plant, and equipment, and (4) specific sources of resources classified as current liabilities or long-term liabilities. Throughout the course, emphasis is placed on business operations as opposed to the mechanical accounting for business transactions. Course Objectives: The primary objective of this course is to help you become a better-educated business person. Specifically, the course presents a framework for understanding financial effects of business events. examines numerous business events common to service and merchandising companies. explores modern accounting systems, including computer-based systems. examines the content and meaning of business financial reports. discusses the structure and operation of corporations. examines managements role in the operation of companies. explores decision making through problem solving. examines financial information available through company web sites and public web sites, such as the Securities and Exchange Commissions EDGAR data base. Teaching Method: You will be provided with detailed outlines of material to be covered in this course's classes. You are to complete specific parts of the outlines before each class by reviewing the text. In class we will review the outlined materials relatively quickly and examine new material. In class we will review the outlined materials relatively quickly and examine new material....
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Financial Accounting Syllabus Spring 2011 - University of...

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