Career Development and Lifestyle Planning



Accounting and Financial Reporting2 CreditsBU.210.620.XX[NOTE: Each section must have a separate syllabus.][Day & Time / ex: Monday, 6pm-9pm][Start & End Date / ex: 3/24/15-5/12/15][Semester / ex: Fall 2016][Location / ex: Washington, DC]Instructor[Full Name]Contact Information[Phone Number, (###) ###-####][Email Address]Office Hours[Day(s)/Times]Required Texts & Learning MaterialsFinancial Accounting: An Introduction to Concepts, Methods and UsesAuthor: Weil /Schipper / FrancisISBN: 978-1-111-82345-0 Edition: 14TH Publisher: South-Western Publishing Co.Instructors’ lecture notes (to be posted on Blackboard)Case studies:ASTRAL RECORDS LTD., NORTH AMERICA: SOME FINANCIAL Concerns Product number: UV0076-PDF-ENGFinancial Statement Analysis-Identify the Industry Thunderbird School of Global ManagementProduct number: TB0069-PDF-ENGCostco Wholesale Corp. Financial Statement Analysis (A) Stanford Graduate School of BusinessProduct number: A186A-PDF-ENGVigeo and CSR-The Daughter of Globalization. Product number: UV6548-PDF-ENGCourse DescriptionThis course emphasizes the vocabulary, methods, and processes by which business transactions are communicated. Topics include the accounting cycle; basic business transactions involving assets, liabilities, equity, account revenue, and expense; as well as preparation and understanding of financial statements, including balance sheets, statements of income, and cash flows. Statement about Finance and Social ResponsibilityThe effectiveness and perceived integrity of finance have been tested in recent years. Along with preventable excesses and regrettable distortions, financial innovation has, however, always been an effective means for society to achieve its goals, from insurance to consumption to saving. The power of financial innovation as a generator of inclusive prosperity and widespread well-being can (and should be) reclaimed. In this context, optimization of shareholder’s value – for instance – may not be the only metric along which financial success is measured and should be placed, along with other traditional finance metrics, in the broader context of its contribution to society. To this extent, Carey encourages technical, non-ideological, exchanges of ideas leading to a better understanding of the broader role of finance as a force for shared prosperity. The reading “Vigeo and CSR-The Daughter of Globalization” provides an initial opportunity for technical discussions of these issues as they relate to the topics covered in Accounting and Financial Reporting.Prerequisite(s)None Learning ObjectivesBy the end of this course, students will be able to: Read and understand corporations' financial statements, including Balance Sheet, Income Statement, and Cash Flow Statement.Understand how financial statements are related to each other.Know the techniques, rules, and terminology accountants use to record transactions and prepare financial statements.Understand how corporations make their most important accounting method choices.Understand the major categories on financial statements and how accountants prepare them such as current vs. long-lived assets, current vs. long-term liabilities and leases.Understand how corporations disclose information to the financial markets. To view the complete list of Carey Business School’s general learning goals and objectives, visit the Teaching & Learning@Carey website. Attendance Attendance on-time is proper business etiquette and a minimal requirement for classroom participation. Being regularly late or leaving early, or both, is unprofessional. Because participation is a part of the grading system of this course, poor attendance is not to your advantage. There will be an attendance sheet to be signed in every class. Emergencies with proper documentation will be exempted. Please note that business trips do not count as emergency. Attendance accounts for 5% of the final grade. For example: Students who miss one class will lose 1/8th of the 5%, which is 0.625 points out of 100 points.Assignments & RubricsAssignmentLearning ObjectivesWeightAttendance 1-65%Homework1-620%2 Quizzes1-630% (15% each)Final1-645%Course grades will be based on 2 quizzes (on weeks 3 and 6), homework assignments, and a final in-class exam. The quizzes will be about 30 minutes long. They will be closed-book. Quizzes may include multiple-choice questions and problem solving. Partial credit will not be given to multiple-choice questions. For problem solving, partial credit may be granted provided that your answers are organized and legible so that your train of thought can easily be followed.The final exam will be about 3 hours long. It will be closed-book. The final is comprehensive and may include multiple-choice questions and problem solving. Partial credit will not be given to multiple-choice questions. For problem solving, partial credit may be granted provided that your answers are organized and legible so that your train of thought can easily be followed.Homework assignments will be given each week and will be due right before the beginning of the next class. You can work on these in groups (maximum 3 people), but you do not have to do so, if you so choose. The assignments will be graded 2 points (turned in and 75% or more correct), 1 point (turned in and 50%-75% correct), and 0 points (not turned in or less than 50% correct).Note:The assignments should not be too verbose, but they should be as clear as to allow the TAs and the instructors to follow your train of thought.The assignments should be printed out and submitted before class starts.GradingThe grade of A is reserved for those who demonstrate extraordinarily excellent performance. The grade of A- is awarded only for excellent performance. The grade for good performance in this course is a B+/B. The grades of D+, D, and D- are not awarded at the graduate level.Please refer to the Carey Business School’s Student Handbook for grade appeal information. Tentative Course Calendar**The instructors reserve the right to alter course content and/or adjust the pace to accommodate class progress. Students are responsible for keeping up with all adjustments to the course calendar.WeekTopicReading1Financial statements and the purpose of financial accountingBalance sheet (recognition, measurement and classification)Chapters 1, 2, and 42Income statementChapters 3, 53Statement of cash flowsQuizChapter 64Analyzing financial statements: risk and profitability In-class exercise of Financial Statement Analysis: Identifying Industry Chapter 75Revenue RecognitionWorking capital Chapters 8, 96Long-lived assets (long term investments)Notes, Bonds, and Leases (long-term liabilities)Quiz Chapters 10, 117Marketable Securities and DerivativesChapter 138FinalCarey Business School Policies and General InformationBlackboard SiteA Blackboard course site is set up for this course. Each student is expected to check the site throughout the semester as Blackboard will be the primary venue for outside classroom communications between the instructors and the students. Students can access the course site at . Support for Blackboard is available at 1-866-669-6138.Course EvaluationAs a research and learning community, the Carey Business School is committed to continuous improvement. The faculty strongly encourages students to provide complete and honest feedback for this course. Please take this activity seriously; we depend on your feedback to help us improve. Information on how to complete the evaluation will be provided toward the end of the course.Disability ServicesJohns Hopkins University and the Carey Business School are committed to making all academic programs, support services, and facilities accessible. To determine eligibility for accommodations, please contact the Disability Services Office at time of admission and allow at least four weeks prior to the beginning of the first class meeting. Students should contact Priscilla Mint in the Disability Services Office by phone at 410-234-9243, by fax at 443-529-1552, or by email. Honor Code/Code of ConductAll students are expected to view the Carey Business School Honor Code/Code of Conduct tutorial and submit their pledge online.?Students who fail to complete and submit the pledge will have a registrar’s hold on their account. Please contact the student services office via email if you have any questions.Students are not allowed to use any electronic devices during in-class tests. Calculators will be provided if the instructor requires them for test taking. Students must seek permission from the instructor to leave the classroom during an in-class test. Test scripts must not be removed from the classroom during the test.Other Important Academic Policies and ServicesStudents are strongly encouraged to consult the Carey Business School’s Student Handbook and Academic Catalog and Student Resources for information regarding the following items:Statement of Diversity and InclusionStudent Success CenterInclement Weather PolicyCopyright StatementUnless explicitly allowed by the instructor, course materials, class discussions, and examinations are created for and expected to be used by class participants only.?The recording and rebroadcasting of such material, by any means, is forbidden. Violations are subject to sanctions under the Honor Code. ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download