School: Business Course Number: ACCT608 Course Name ...

STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference. Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online course description through your student portal. This syllabus is proprietary material of APUS.

School: Business Course Number: ACCT608 Course Name: Financial Reporting & Analysis

Credit Hours: 3 hours Length of Course: 8 weeks

Prerequisite: None

Please see the Lessons area in the classroom for additional course specific information

Table of Contents

Course Description Course Objectives Academic Services

Course Scope Course Outline Policies

Course Materials Course Delivery Method

Course Description (Catalog)

A study of the techniques used to interpret and analyze financial statements effectively along with financial reporting processes. Managers, accountants, investors, and analysts often perform analytical procedures to learn more about what is being reported by public corporations. The viewpoint is that of the user of financial statements. This course is designed primarily for students who expect to be intensive users of financial statements as part of their professional responsibilities.

Course Scope

Students will explore advanced components of financial statement reporting and analysis. The course reviews the elements of the income statement, balance sheet and statement of cash flows to calculate various financial ratios used in financial analysis and reporting. It also covers the perspective from users of financial reporting and among specialized industries.

STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference. Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online course description through your student portal. This syllabus is proprietary material of APUS.

Course Materials

Required Course Textbook

Wahlen, J.M., Baginski, S.P. & Bradshaw, M.T. (2015). Financial Reporting, Financial Statement Analysis and Valuation: A Strategic Perspective (8th ed.). Boston, MA: Cengage Learning.

Websites and Videos

In addition to the required course texts, the following public domain Websites are useful. Please abide by the university's academic honesty policy when using Internet sources. Note website addresses are subject to change.

Textbook Companion Website American Psychological Association (APA) Style Website Purdue Online Writing Lab Turnitin Website

Course Objectives

After successfully completing this course, you will be able to:

CO1. Evaluate the elements of accounting principles used in financial analysis and reporting. CO2. Assess the components of balance sheet, income statement and statement of cash flows in financial analysis. CO3. Interpret information generated from financial ratios, common size statements, horizontal, vertical, and profitability analysis techniques. CO4. Appraise leverage and its effects on earnings. CO5. Analyze financial ratios from the perspective of lenders, management and CPAs. CO6. Compare perspectives in financial analysis and reporting among specialized industries.

STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference. Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online course description through your student portal. This syllabus is proprietary material of APUS.

Method of Assessment

A: Tests (40%) B: Assignments (30%) C: Quizzes (20%) D: Discussion Forums (10%)

A. Tests There will be two (2) tests in the course, a midterm and a final given in modules four and eight respectively. The tests in this class will consist of multiple choice questions and/or short answer problems. Tests will be three hours long and focus on the material covered in the course. Tests may be administered using the Examity test proctoring service. If that is the case, it is the student's responsibility to notify the instructor and the test proctoring service regarding any schedule changes or non-- disability related accommodations.

B. Assignments: Course assignments will be a series of exercises, problems, and/or case studies. Assignments will have a specific due date with specific instructions. Late homework will be subject to the university's Late Work/Make--up Policy detailed in the Student Handbook.

C. Quizzes: Throughout the term, quizzes will be given in several modules to test student understanding of the material. Quizzes will consist of multiple choice and short essay questions.

D. Discussion Forums: Participation in the discussion forums is an essential component of the final grade. All students are expected to engage in lively discussions and answer instructor follow--up questions. The quality of participations along with student netiquette will be a part of the grade.

STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference. Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online course description through your student portal. This syllabus is proprietary material of APUS.

ASSESSMENT OF THE COURSE OBJECTIVES

Course Objective

1 2 3

4

5 6

Assessment Method(s)

Test question, assignment, discussion, and homework Test question, assignment, discussion, and homework Test question, assignment, discussion, and homework

Test question, assignment, discussion, and homework

Test question, assignment, discussion, and homework Test question, assignment, discussion, and homework

The following distribution will be used in assigning grades (decimal points will be rounded to the nearest whole number at semester's end).

Grade

A AB+ B BC+ C CD+ D DF

Quality Points/Grading Percent

4.0/ 100 ? 94 3.67/ 93 ? 90 3.33/ 89 ? 87 3.0/ 86 ? 84 2.67/ 83 ? 80 2.33/ 79 ? 77 2.0/ 76 ? 73 1.67/ 72 ? 70 1.33/ 69 ? 67 1.0/ 66 ? 64 0.67/ 63 ? 60

0.0/ 59 ? 0

STUDENT WARNING: This course syllabus is from a previous semester archive and serves only as a preparatory reference. Please use this syllabus as a reference only until the professor opens the classroom and you have access to the updated course syllabus. Please do NOT purchase any books or start any work based on this syllabus; this syllabus may NOT be the one that your individual instructor uses for a course that has not yet started. If you need to verify course textbooks, please refer to the online course description through your student portal. This syllabus is proprietary material of APUS.

Week 1 2

3 4 5 6

Topic Financial Reporting ? Chapter 1

Financial Analysis ? Chapter(s) 2 &3

Learning Objectives CO1. Evaluate the elements of accounting principles used in financial analysis and reporting. CO2. Assess the components of balance sheet, income statement and statement of cash flows in financial analysis. CO2. Assess the components of balance sheet, income statement and statement of cash flows in financial analysis.

CO3. Interpret information generated from financial ratios, common size statements, horizontal, vertical, and profitability analysis techniques.

Profitability & Risk ? Chapter(s) 4&5

CO2. Assess the components of balance sheet, income statement and statement of cash flows in financial analysis.

CO3. Interpret information generated from financial ratios, common size statements, horizontal, vertical, and profitability analysis

techniques. CO5. Analyze financial ratios from the perspective of lenders, management and CPAs.

Midterm

CO1, CO2, CO3, & CO5

Financing, Investing & Operating Activities ? Chapter(s) 7, 8 & 9

Accounting Quality, Forecasting, Rates of Return & Dividends ? Chapter(s) 6, 10 & 11

CO4. Appraise leverage and its effects on earnings. CO2. Assess the components of balance sheet, income statement and statement of cash flows in financial analysis. CO6. Compare perspectives in financial analysis among specialized industries.

CO3. Interpret information generated from financial ratios, common size statements, horizontal, vertical, and profitability analysis

techniques.

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