Course Syllabus
1
Course Syllabus
Course Information
AIM 2301\u2013Introduction to Financial Accounting
Spring 2008
Section 001: Monday/Wednesday11:30 a.m.-12:45 p.m. (SOM 2.717)
Section 002:
Monday/Wednesday 1:00 p.m.- 2:15 p.m. (SOM 2.717)
Section 501: Wednesday 7:00 p.m.-9:45 p.m. (SOM 2.107)
Professor Contact Information
Professor:
Volkan Muslu
Office:
SOM 4.812
Phone:
9728832492
Email:
Use WebCT
Office Hours: Wednesday 4:00 p.m.-6:30 p.m.
Teaching Assistant:
Jin Zhang
Office:
SOM 4.424
Phone:
972 883 4458
Email:
Use WebCT
Office Hours:
To be announced
Course Pre-requisites, Co-requisites, and/or Other Restrictions
The course has no formal pre-requisites and no special skills are necessary. The quantitative
aspects of the course will require only elementary computational skills; however a calculator will
be required.
Course Description and Objectives
This course will introduce the student to the basics and current issues on financial accounting.
Any individual with an interest in the business world will greatly benefit from this course.
The objective of the course is to make students understand and intelligently use information in
financial statements. Another important purpose of the course is to give students an idea about
how capital markets respond to the financial statements. The course will inevitably include
moderately technical descriptions of how the financial statements are prepared. However, the
primary focus will be that of the user rather than the preparer of accounting information. The
course will be supplemented by real-world examples.
Required Textbooks and Materials
The following textbook is required:Financial Accounting by Jane L. Reimers
ISBN: 0-13-149201-2. Any associated study guides are optional.
Course Syllabus
2
Assignments & Academic Calendar
Week
Date
Tentative Topic
Assignments after session
01/07
Session 01\u2013Courseintroduction
1
01/09
Session 02\u2013Thelinkbetween business and
accounting
(Chapter 1)
Multiple choice questions (pg.26),
Exercise1-5A, 1-6A, 1-9A, 1-10A,
Problem 1-1A
01/14
Session 03\u2013 Financialstatements and
businesstransactions
(Chapter 2)
Multiple choice questions (pg.76), SE 2-
17, Exercise 2-1A, 2-6A
2
01/16
Session 04\u2013 Financialstatements and
businesstransactions
(Chapter 2)
Problem 2-7A
01/21
Martin Luther King Day No Class
3
01/23
Session 05\u2013Theaccountinginformation
system and the accounting cycle
(Chapter 3)
Multiple choice questions (pg.128),
SE 3-1, Exercise 3-2A, E3-12A, Problem
3-6AProblem 2-8B, Problem 3-6B
01/28
Session 06\u2013Accrual accounting concepts
and theaccountingcycle
(Chapter 4)
Multiple choice questions (pg.196),
Exercise 4-5A, 4-6A,4-11A
4
01/30
Session 07\u2013 Accrualaccounting concepts
and theaccountingcycle
(Chapter 4)
Problem 4-5A, 4-7A
02/04
Review for exam
5
02/06
Exam#1
02/11
Session 08\u2013Accounting formerchandising
operations
(Chapter 5)
Multiple choice questions (pg.252),
Exercise5-1A, 5-8A, 5-9A
6
02/13
Session09\u2013Inventory
(Chapter 6)
Multiple choice questions (pg.301),
Exercise6-1A, E 6-9A, Problem 6-4A
02/18
Session 10\u2013Cash, accounts receivable and
bad debtexpenses
(Chapter 7)
Multiple choice questions (pg.361),
Exercise7-1A, 7-3A, Problem 7-1A
7
02/20
Session 11\u2013Investments
(not in the book)
02/25
Session 12\u2013Long-term operationalassets
(Chapter 8)
Multiple choice questions (pg.418),
Exercise 8-1A, E8-5A
8
02/27
Session 13\u2013Long-term operational assets
(Chapter 8)
Exercise 8-9A, 8-12A, Problem 8-9A
03/03
Session 14\u2013Current liabilities
(Chapter 9)
Multiple choice questions (pg. 474),
Exercise 9-1A, 9-4A
9
03/05
Session 15\u2013Time value of money
(Chapter 9)
Exercise 9-8A, 9-9A
Course Syllabus
3
03/10
10
03/12
SPRINGBREAK NoClass
03/17
Review for Exam
11
03/19
Exam #2
03/24
Session 16\u2013Long-term liabilities
(Chapter 9)
Problem 9-4A, 9-5A, 9-6A
12
03/26
Session 17\u2013Long-term liabilities
(Chapter 9)
Problem 9-7A, 9-8A
03/31
Session 18\u2013Shareholders\u2019 equity
(Chapter 10)
Multiple choice questions (pg.539),
Exercise 10-2A,10-3A,
Problem 10-1A, 10-3A
13
04/02
Session 19\u2013 Consolidation
(not in the book)
04/07
Session 20\u2013Statement of cash flows
(Chapter 11)
Multiple choice questions (pg.591),
Exercise E11-1A, Exercise E11-2A
14
04/09
Session 21\u2013Statement of cash flows
(Chapter 11)
Exercise E11-6A, Problem 11-1A
04/14
Session 22\u2013Financial statement analysis
(Chapter 12)
Multiple choice questions (pg.641),
Exercise 12-5A, Exercise 12-7A
15
04/16
Session 23\u2013Quality of earnings
(Chapter 12)
Exercise 12-8A, Exercise 12-9A,
Problem 12-5A, Problem 12-6A
04/21
Session 24-Corporategovernance
(Chapter 13)
Multiple choice questions (pg.692), SE
13-1, SE 13-3, SE 13-5
16
04/23
Exam #3(for section 501); Review for Exam (for sections 001 and 002)
04/28
Exam #3(for sections 001 and 002)
17
18
05/1-05/7FINALS WEEK-Make-up exam for those who missed Exams 1, 2, or 3with
legitimate excusesand who rescheduledaround the dates of the missed exams)
Attendance, AssignmentsandPop Quizzes
I will not take attendance. However, it iscriticalto your success (especially in an introductory
course like this) that you attend each session. Office hours are not a substitute for coming to class.
In office hours, I will not go over material covered in class with you if you have missed class.
At the same time,in orderto measure your basic understanding of the material as we go along as
well asto reward those who regularly attend classes, I will give frequent pop quizzes(minimum6
times) during the sessions throughout the semester.Pop quiz dates will not beannounced.
(Exception: Some of the pop quizzes may occasionally require simple preparations on your part
prior to class. If any future pop quiz requires such preparation, it will be announced one session
before the pop quiz).
I will also assign readings, exercises, and problems from your textbook. The assigned exercises and problems will also not be collected or graded. Still, it is essential that you do the readings and work on the assignments in a timely manner in order to master the course and get the most out of it. After you attempt them yourselves, we will go over some of the assignments in class.
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