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FinAccII Syllabus Fall 2011 50 min

FinAccII Syllabus Fall 2011 50 min - KIMEP Bang College of...

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KIMEP Bang College of Business SYLLABUS Accounting II Fall 2011 Instructor Office Phone E-mail Yuliya Frolova, DBA 321 270-44-40, ext. 2060 [email protected] COURSE OVERVIEW This course is designated to introduce the fundamental environment of financial reporting and the role of the accountant function in management planning and control. The course gives an understanding the role of accounting in managerial decision-making for both public and private sector. The course is divided into two parts. The first part examines the basis for financial statement development primarily from a corporate finance perspective. The fair presentation of financial status and operating performance to external third parties will be the primary focus of attention. The second part will cover various accounting techniques. LEARNING OBJECTIVES By the end of the course students will be able to: Assess the nature and purpose of the primary financial statement required by Generally Accepted Accounting Principles (GAAP) including the management process and accounting methods used to prepare and review such statements. Analyze the content and underlying basis of GAAP, including the respective roles of management and external auditor for statement development and examination.
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