| COURSE NUMBER: |
BUSI 411 |
| COURSE TITLE: |
Accounting and Business Management |
| NAME OF INSTRUCTOR: |
Glenn Stewart, M. B.A. |
| CREDIT WEIGHT AND WEEKLY TIME DISTRIBUTION: |
credits 3(hrs lect 3 - hrs sem 0 - hrs lab 2) |
| COURSE DESCRIPTION: |
Provides an extension to the financial reporting and
managerial accounting courses. This course melds the choice of
accounting policies which impact external users and the perspective
gained from approaching similar issues from an internal management
perspective.
Prerequisites: BUSI 353, 355 |
| REQUIRED TEXTS: |
Financial Reporting and Analysis.2nd e Revsine, Collins, Johnson, Amernic
|
| REFERENCES: |
- Financial Reporting and Analysis.3rdE.Edmonds. Tsay.Eliaso
- Understanding Financial Statements 7th e . M.Frazer, A.Ormiston
- Behind The Bottom Line: Steven.R.Graves; Thomas .G. Addition C,I.C.A. Handbook(use internet address)
|
| MARK DISTRIBUTION IN PERCENT: |
|
| 6 Quizzes |
30% |
| 3 Case Analyses |
30% |
| Major Paper |
40% |
|
100% |
|
| COURSE OBJECTIVES: |
- Why Financial Statements are a valuable source of
information about companies, their current wealth and prospects for the
future.
- How financial statements are developed. The rules, guidelines and procedures used in the process.
- How Investors, creditors, analysts and other stakeholders use financial statements.
- Financial Reporting in a Social Setting
- How the demand for full disclosure financial statements
increasing because of its ability to improve decision making and
monitor managers’ activities and stewardship
- How managers can reshape the financial information
communicated to outsiders and investors, stay within the general
guidelines, yet raise questions of Ethical and Moral behavior
- How to fully analyze financial statements by examining
its’ components through the prism of appropriate Accounting
Principles (G.A.A.P.) both from national and international perspectives
|
| COURSE OUTLINE: |
- The Social Setting of Financial Reporting and Emerging Issues.
- Quality of Earnings: Accrual Accounting and Income Determination: Revenue Recognition issue
- Additional issues in Income Determination
- Structure of the Balance Sheet
- Cash Flow Statements.
- Financial Information ,Valuation Cash flow Analysis and Credit Risks Assessment
- Financial Information in Contracting
- Receivables and Inventories Reporting
- Capital Assets Reporting
- Long-Term Liabilities as financial Instruments
- Leases
- Corporate Income Taxes
- Reporting Employee Future Benefits
- Financial Reporting for Equities
- Inter-corporate Investments Reporting
- Cash Flow Statement
- International Financial Reporting :an overview
|
