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UNIVERSITY OF CALIFORNIA, IRVINE ECON 25 – ECONOMICS OF ACCOUNTING  DECISIONS FALL 2011 General Day/Class  Time: Tuesday/Thursdays   3:30PM – 4:50PM Location: PCB 1100 Instructor: Raffaele B. Mari, CPA Telephone:                (949) 824-4647 E-mail: Office Hours: Tuesdays/Thursdays  5:00PM to 6:00PM - SSPB TBA   Teaching Asst.: Garret Ridinger ( Course Description An introduction  to financial accounting  concepts and  principles, including   the accounting  model, accounting  cycle, transaction  analysis, and  the   preparation  of financial statements.  Includes tools for cash flow analysis,  ratio and  trend  analysis, and  capital investment  analysis.  Includes  analysis of  the similarities and  differences between  accounting  and  economic concepts. Course Objectives The objective of this course is to provide  practical skills and  a conceptual   framework  to enable the student  to pursue  advanced  studies in accounting,   finance and  economics, and  then to apply  this knowledge  in research or  business management  to reach decisions in the real world.  Homework   problems  and  case studies are used  to apply  quantitative tools to financial   decision making. Learning Outcomes Upon  successful completion  of this course, students  will be able to: Identify   economic   events   and   how   they   are   recorded   as   accounting   transactions. Understand  the underlying  economic assumptions  used  in the accounting   system.
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