Financial Accounting Syllabus

Financial Accounting Syllabus - OKLAHOMA STATE UNIVERSITY...

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OKLAHOMA STATE UNIVERSITY WILLIAM S. SPEARS SCHOOL OF BUSINESS ACCT 2103 Financial Accounting Fall 2011 Instructor: Jill Brown E-mail: jill.brown@okstate.edu Office: Hanner 101 (Hanner is the building just north of the Business building) Office Hours: To be announced Required Text and Materials: Spiceland, Thomas, and Herrmann, Financial Accounting , 2e Edition, McGraw-Hill. Additional materials are available on the publisher’s website at www.mhhe.com/succeed Importance of Accounting: Accounting is referred to as the language of business . The purpose of accounting is to provide meaningful financial information to individuals in business such as investors, creditors, or management. It is a company’s accounting system which creates and provides the financial information used by investors and creditors. Intelligent investors seek out financial information on companies to make more informed investment decisions. Creditors, those that loan money such as banks, use financial information in making loan decisions. Business managers likewise need information produced through accounting in making the day-to-day operational decisions that improve a company’s performance and profitability. If you hope to become a successful investor, banker, or manager or simply want a better understanding of your own financial situation, you will need a background in accounting. Keys to Success in this Course: This is not a math course. Accounting involves analyzing business transactions, knowing how to record those transactions, prepare financial statements, and interpret financial results. The more attention you pay to detail, the better you will perform. Here are some suggestions: 1. Read the chapter before it is covered in class. I know some of you will ignore this suggestion but we will spend much of our in-class time working through problems. If you come to class unprepared, you will not be able to understand why we are doing the problems we do. 2.
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Financial Accounting Syllabus - OKLAHOMA STATE UNIVERSITY...

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