Acct 440 Syllabus Winter 2011

Acct 440 Syllabus Winter 2011 - Accounting 440 Winter...

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Accounting 440 Winter Semester 2012 Section 1: W210 TNRB on M W at 09:30 am - 10:45 am, Section 2: W210 TNRB on M W at 11:00 am - 12:15 pm Instructor : Greg Haws, CPA Office : 539 TNRB Office Hours : T W 1:00 to 3:00 pm Th 9:00 to 11.30 am Office Phone : 801-422-5601 Email : [email protected] Mobile Phone Number : 801-726-9793 Texts & Materials Required Vendor Price (new) Price (used) INTERMEDIATE ACCOUNTING 18E By STICE, E ISBN: 9780538479738 BYU $267.35 $200.55 Handheld calculator with Time-Value-of-Money financial functions Description Course Purpose and Expectations: The purpose of this course is to provide non-acconting majors an upper division course focusing on the accounting principles of corporate financial reporting. This course will be targeted towards Finance Majors (and other business majors) who have had previous courses focusing on judgments managers make in preparing this financial statement information. Specific attention will be devoted to areas where managers have some discretionary accounting and business strategy choices. Financial statments and disclosures will be examined to see how these choices impact reported earnings and how these choices are reported to financial statement users. This course will also introduce the topic of earnings management and fraudulent financial reporting . The differences between fraud and earnings management will be explored and the incentives each of the above parties have in repoting financial information will be examined. At the conclusion of this course, students should be able to: 1. Identify and evaluate accounting areas where managers can exercise significant judgment in preparing this financial statement information. 2. Interpret financial statements and disclosures to identify how managers' choices impact reported earnings and how these choices are reported to users of financial statements. 3. Exibit a sense of ethical values through identification and evaluation of differences between earnings management, aggressive financial reporting policies, and fradulent financial reporting. 4. Demonstrate the proficiency to address CFA exam questions over the topic areas covered in this course. Prerequisites Course Prerequisites: Accounting 200 Business Management 301
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Classroom Procedures The Marriott School has established policies in the areas listed below that apply to all classes taught in the Marriott School. Academic Honesty Plagiarism Fabrication of Falsification Cheating Other Academic Misconduct Marriott School Grade Policy Preventing Sexual Harassment Students with Disabilities Diversity Policy on the Use of Technologh in the Classroom (updated 8/31/2011) Marriott School Cell Phone and PDA Policy (updated 8/31/2011) In Accounting 440, all of the Marriott School policies will be followed. These policies are posted on the Marriott School web page at the following address: http://marriottschool.byu.edu/students/classroompolicies Further, in Accounting 440 students are expected to follow the Spirit of the Y. This includes following the BYU Honor Code. Cutting Corners is not adhereing to that code.
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This note was uploaded on 03/01/2012 for the course ACC 440 taught by Professor Davidcottrell during the Winter '10 term at BYU.

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Acct 440 Syllabus Winter 2011 - Accounting 440 Winter...

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