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Program

Updated A.Y. 2020-2021

Ⅰ Course Objectives and Demands

This course is designed to provide you with a basic understanding of financial accounting and financial reporting. Specific attention will be devoted to the preparation, analysis and basic interpretation of financial information and financial statements. We will focus on the four financial statements used by external stakeholders for decision making purposes. By the end of the course, you should feel comfortable with reading a company's annual report and be able to make basic comparisons with other firms across different time periods.
Please note that you may need a calculator both in class and exams.
Ⅱ Textbook and references

Horngren, Sundem, Elliot and Philbrick, Introduction to Financial Accounting, Prentice Hall, 11th edition, Chapter 1 up to 7 (except chapter 5)
Chosen Annual report
Please bring your textbook to every class as during lectures your instructor may refer to the text and also may work through selected textbook problems. A calculator will be needed in class.

Ⅲ Credits, Teaching Hours and Teaching Methods
Credit: 6
Credit hour: 36
Teaching methods:
Lecture                                 65%
Exercises, Discussion and group presentation  35%
(Homework assignments are the basis for class discussion)

Ⅳ Grading
Group Project presentation and report + oral questions 40%

Weekly online test 20%

Final (written) exam 40%


Total 100%

The following factors are considered in the class participation and they can give to students additional bonuses on their final grade:
1. Attendance.
2. Volunteering answers to questions or asking good questions.
3. Responses to discussion questions.

The exam will be composed primarily of multiple-choice questions, short answer questions, essay questions, problems and the preparation of financial statements or other financial data. There will be no makeup exams for any reason. It is therefore essential that you attend all exams.  A non-programmable calculator will be permitted for use in the exams, but no electronic communication devices (cell phones, Tablets etc.) are permitted at the exam tables.

Ⅴ Course Content and Time
Depending on overall class progress, the daily schedule may be adjusted. Any departures from the syllabus will be announced in class.