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1 COURSE SYLLABUS CHARLES H. BRANDON, PH.D. EMORY UNIVERSITY FALL 2010 GOIZUETA BUSINESS SCHOOL OXFORD CAMPUS BUSINESS 210--FINANCIAL ACCOUNTING Tuesday and Thursday: 10:00 to 11:15 and 11:30 to 12:45 Office: Hours: After class or by appointment Phone: Email: Cell: (404) 695-3428 [email protected] COURSE OBJECTIVE Accounting is often referred to as the “language of business.” Financial accounting is the course where you are first introduced to that language. By the time you complete the course, you should have a basic comprehension of many of the business terms. And, you’ll see how those terms appear in financial statements like income statements, balance sheets and statements of cash flow. You’ll also learn about the theory and principles underlying the preparation of the financial statements. In addition, you’ll see some of the details of the day- to-day practice of accounting where transactions are recorded in the accounting system. The first part of the course provides an overview of the accounting cycle. It starts with recording financial transactions in the general ledger, the initial point of entry in the accounting system. You’ll see how transactions are summarized and the results organized in commonly accepted formats. After covering the fundamentals of the accounting cycle, you’ll study each of the different types of transactions in greater detail. The course is not only about the theory of accounting; you’ll see examples of how transactions are reported in the financial statements and notes of actual companies. The last topic we cover is cash flows. You’ll learn how cash flows differ from revenues and expenses and learn how to prepare statements of cash flow. Again, you’ll see examples of cash flow statements of actual companies and learn how to interpret the information. Throughout the course, you’ll learn how to calculate many of the different ratios used in
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This note was uploaded on 12/05/2011 for the course BUS 210 taught by Professor Sevier during the Fall '08 term at Emory.

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