FINANCIAL ACCOUNTING*

概要

This course is a continuation of the Introduction to Accounting course. The course enhances the student's understanding of financial acounting concepts, methods and uses with an emphasis on critically analyzing, interpreting and evaluating corporate financial statements and related disclosures at a higher level. Measurements and reporting practices will be presented with a primary focus on international financial reporting standards(IFRS) with some references to the U.S. accounting standards. Prerequisite: successful completion of IBE305 (Introduction to Accounting) or permission from the instructor prior to registering for the course.

目標

Upon completion of this course, the student will be able to 1. demonstrate knowledge of accounting theory and application of that knowledge in a business environment. 2. understand financial statements of a company including the statement of cash flows. 3. apply the knowledge to analyze the financial statements and to communicate the results. 4 search for and find the regulatory and economic information necessary for completing the financial and reporting analysis.

授業外の学習

-Assigned reading prior to class (60 minutes) -Review lecture/questions ( 70 minutes) -Preparation for assignments, quizzes & exams (60 minutes)

所要時間: 190 minutes