Syllabus-Fall 2011

Syllabus-Fall 2011 - ACCT 602, Financial Accounting...

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ACCT 602, Financial Accounting Concepts Fall 2011 (R 5:25-8:05) Dr. Bill Jens, CPA Office Hours Office: BBC 336 M 1:00 3:40 Classroom: BBC 122 TR 8:25 – 9:25 E-mail address: wjens@mcneese.edu T 1:30 4:20 Telephone: (337) 475-5565 R 1:30 - 5:20 W-F by appointment Catalog Description Students will learn the “concepts and techniques underlying the basic financial statements, the financial statements from the viewpoint of managers users. Prerequisite Requirements Acceptance in a graduate degree program and permission of MBA director. Required Textbook Financial Accounting for MBAs Easton, Wild, Halsey and McAnally, 4th edition Course Goals, Objectives, and Student Learning Outcomes Course Goals This course is structured to impart graduate education and to synthesize theory and practice that will equip students with the mastery of the following skills: Critical thinking and self-reflection skill supported by qualitative and quantitative analysis essential for professional competence in one’s discipline. Cross-disciplinary skill needed to understand and work in other areas, particularly in a project oriented environment. Team building, leadership, communication, and professional skills. Application of one’s disciplines to real world problems and applications. Objectives 1. To discuss the environment of financial choices 2. To explain the options available in financial reporting 3. To discuss how financial statement information is used 4. To understand how transactions are reported and the decision implications of each 5. To discuss what statement users can do to address issues associated with various accounting policy decisions 6. To examine what the reported numbers mean 7. To integrate critical analysis, financial, and accounting concepts Student Learning Outcomes Relevant quantitative techniques regarding the role of financial statement analysis including:
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Accounting Analysis – examining how accounting rules and conventions represent a firm’s business economics and strategy in its financial statements. Financial Analysis – analyzing financial ratios and cash flow measures of the operating, financing, and investing performance of a company relative to other key competitors or historical performance. Assessment Student assessment will take place through class participation, assignment, research papers and presentations. Grading Scale
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Syllabus-Fall 2011 - ACCT 602, Financial Accounting...

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