CLASS TIME & ROOM: Mondays and Wednesdays, 10:50 to 12:05 in M1040 (class) and breakout rooms: M1062, 64, 68, 70, 72 and 73

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "CLASS TIME & ROOM: Mondays and Wednesdays, 10:50 to 12:05 in M1040 (class) and breakout rooms: M1062, 64, 68, 70, 72 and 73"

Transcription

1 Page 1 of 3 SYLLABUS Management 3441A Financial Analysis University of Lethbridge Fall 2012 Instructor: Wilf Roesler Telephone: Office Hours (M4147): Mondays 12:30 to 1:30 and Thursdays 11:00 to 12:00 CLASS TIME & ROOM: Mondays and Wednesdays, 10:50 to 12:05 in M1040 (class) and breakout rooms: M1062, 64, 68, 70, 72 and 73 PREREQUISITE: Mgt 3040 COURSE MATERIALS: The Analysis and Use of Financial Statements, 3e, White, Sondhi, Fried. Also, online cases (refer textbook website) will be used. COURSE OBJECTIVE: The objective of this course is to teach students fundamental methods and processes that can be used to assess and better understand the historical financial condition of a firm; this assessment and understanding will then be used to interpret the direction of the firm and thereby better estimate its future financial performance. See Contents attached for more detail. Grades will be determined by (subject to change): Quizzes one per chapter (30%) Exams 1 and 2 (20% each) Cases (30%) Exams each exam will cover assigned chapters, discussion in class, handouts, videos, webcasts and any other material assigned or class content. Cases application of the concepts to real companies is the focus. Students will be required to apply methods and perform calculations, interpret the results, synthesize information, evaluate the outcomes and describe the implications for the future. 1

2 Participation quality of questions and contribution to the learning experience will be the focus. While no grade is assigned for participation, students that actively participate generally perform better on exams and assignments. The class will be interactive in nature and your contribution will be appreciated. Always bring your text and calculator, and be prepared to do practice problems in class. Grade Distribution: A B C D A B C D A B C F Timetable (tentative) Timetable and content coverage to be established as the class progresses. Notes Quizzes, Exams, Assignments, etc. Missed quizzes, exams, assignment, presentation etc. will result in a mark of zero being recorded and will continue to be weighted in accordance with this syllabus. A makeup quiz, assignment or exam is only possible under circumstances defined within the University of Lethbridge Calendar (examples are illness or funeral supported by verifiable documentation which is to be submitted to the undergraduate office). Weighting of any assignment or exam cannot be shifted to other exams or assignment. Quizzes and exams must be submitted to the Instructor/Invigilator before leaving the classroom otherwise a grade of zero will be recorded as the student s score. All University of Lethbridge calendar policies, including Academic Offences and Discipline Procedures, will be enforced. Plagiarism on assignments and cheating during exams will not be tolerated. Questions & Problems It is strongly recommended students work through any assigned questions and problems (end of chapter). Students are encouraged to contact the instructor by , during office hours, or by appointment if difficulties arise in understanding the solutions. Exams format, formula sheet, calculator All exams are closed book. Only Non-programmable calculators will be permitted during any quiz or exam. A formula sheet may be permitted during quizzes / exams this will be discussed in class as progress is made. Understanding formulas is essential to grasping concepts, however, fluency in the use of a financial calculator to maximize accuracy and efficiency will be essential. Late Submissions A deduction of 5% per day will apply to any late submissions of the cases. This rule is in place to ensure fairness among students. 2

3 Course Contents Mgt 3441 Financial Analysis Chapter 1 - Framework for Financial Statement Analysis The need for financial statement analysis Information for investment and credit decisions Capital markets Financial reporting system o Principals / measurement rules International Accounting Standards Principal Financial Statements o Balance sheet o Income statement o Statement of cash flows o Footnotes o Contingencies o Management Discussion & Analysis (MD&A) o Role of the Auditor Chapter 2 Accounting Income and Assets: The Accrual Concept Income statement o Accrual concept o Recurring vs non-recurring items Cash flow and valuation impact o Revenue and expense recognition - departures Balance Sheet o Format and classifications o Measurement of assets and liabilities o Uses of the balance sheet Statement of Shareholders Equity o Format, classification and use Chapter 3 Analysis of Cash Flows Transactional analysis Operating cash flows Financing activity cash flows Capex cash flows Free cash flows and valuation Income, cash flow and liquidity Chapter 4 Foundations of Ratio and Financial Analysis Purpose and use Benchmarking Common size statements Ratios by category 3

4 o Short and long term activity ratios Inventory turnover Receivables turnover Payables turnover Working capital turnover o Liquidity ratios Common ratios Length of cash cycle Defensive intervals o Long term debt and insolvency Debt covenants Interest coverage ratios Capex and CFO to debt ratio o Profitability Return on sales ROI Profitability and cash flow Common ratios o Market ratios o ROE relationship to ROA, trends Chapter 7 Analysis of Long Lived Assets (capitalize or expense?) Financial statement effects Capitalization of interest costs Intangible assets Valuation implications Chapter 8 Analysis of Long Lived Assets Depreciation Methods Annuity or sinking fund depreciation Straight-line Accelerated Units of production and service hours Depletion Amortization Inflation and depreciation Chapter 9 Analysis of Income Taxes Deferred tax liability Treatment of operating losses Liability of equity? Effective tax rates Chapter 16 Derivatives and Hedging Activities Foreign currency Interest rate risk 4

5 Commodity risk Risk of changes in market value o Hedging techniques o Forwards o Options o Economic Hedges Interest rate matching Foreign currency matching o Analysis of hedging disclosures Selected Topics Inventories Leases and off-balance sheet debt Valuation and Forecasting o Cash flow approach o Growth companies o Financial statement forecasts -End- 5

FACULTY OF MANAGEMENT INTRODUCTORY ACCOUNTING MGT 2100, SECTION Y SPRING 2015

FACULTY OF MANAGEMENT INTRODUCTORY ACCOUNTING MGT 2100, SECTION Y SPRING 2015 FACULTY OF MANAGEMENT INTRODUCTORY ACCOUNTING MGT 2100, SECTION Y SPRING 2015 MONDAYS - 6:00PM to 9:00 PM ROOM: S4021 INSTRUCTOR OFFICE HOURS COURSE MATERIALS Required Textbook: Jeremie Lavoie Jeremie.lavoie@uleth.ca

More information

NEW YORK UNIVERSITY Stern School of Business ACCT-UB.0001.06 Principles of Financial Accounting Tuesday & Thursday, 9:30 a.m. 10:45 p.m.

NEW YORK UNIVERSITY Stern School of Business ACCT-UB.0001.06 Principles of Financial Accounting Tuesday & Thursday, 9:30 a.m. 10:45 p.m. NEW YORK UNIVERSITY Stern School of Business ACCT-UB.0001.06 Principles of Financial Accounting Tuesday & Thursday, 9:30 a.m. 10:45 p.m. (Tisch LC-25) Professor: David M. Perkal E-mail: dperkal@stern.nyu.edu

More information

Financial Statement Analysis Paper

Financial Statement Analysis Paper Financial Statement Analysis Paper Example 1: Dell Computer Dell Inc. Current Year Prior Year Income Statement 3 Years Ago $ Percent $ Percent $ Percent Revenue 61,494 100.0% 52,902 100.0% 61,101 100.0%

More information

Financial Accounting. Tuck 001 Winter 2015

Financial Accounting. Tuck 001 Winter 2015 Financial Accounting Professor Dirk E. Black Tuck 202 603-646-9635 dirk.e.black@tuck.dartmouth.edu Office/Canvas Chat Hours: Wednesday 3-5 p.m. Course Objectives The role of accounting is to provide information

More information

Income Measurement and Profitability Analysis

Income Measurement and Profitability Analysis PROFITABILITY ANALYSIS The following financial statements for Spencer Company will be used to demonstrate the calculation of the various ratios in profitability analysis. Spencer Company Comparative Balance

More information

SOUTHWESTERN MICHIGAN COLLEGE School of Business Dowagiac, Michigan COURSE SYLLABUS Winter Session, 2004

SOUTHWESTERN MICHIGAN COLLEGE School of Business Dowagiac, Michigan COURSE SYLLABUS Winter Session, 2004 SOUTHWESTERN MICHIGAN COLLEGE School of Business Dowagiac, Michigan COURSE SYLLABUS Winter Session, 2004 COURSE TITLE: Principles of Accounting I COURSE NO.: ACCO 201 SECTION NO.: 1002 1003 CREDITS/CONTACTS:

More information

FACULTY OF MANAGEMENT COST ACCOUNTING MGT 3130 Y SPRING 2016

FACULTY OF MANAGEMENT COST ACCOUNTING MGT 3130 Y SPRING 2016 FACULTY OF MANAGEMENT COST ACCOUNTING MGT 3130 Y SPRING 2016 WEDNESDAYS, 6:00PM to 8:50PM Room: N418 INSTRUCTOR John Clarke John.clarke2@uleth.ca 403-204-4449 OFFICE HOURS COURSE MATERIALS Required Textbook:

More information

Course 1: Evaluating Financial Performance

Course 1: Evaluating Financial Performance Excellence in Financial Management Course 1: Evaluating Financial Performance Prepared by: Matt H. Evans, CPA, CMA, CFM This course provides a basic understanding of how to use ratio analysis for evaluating

More information

Financial Statement Analysis B10.2303.00 Spring 2006

Financial Statement Analysis B10.2303.00 Spring 2006 Financial Statement Analysis B10.2303.00 Spring 2006 Professor Christine Tan e-mail: ctan@stern.nyu.edu Office Hours: Saturdays 8-9am and 12-1pm Course Objectives This course is designed to prepare you

More information

ILLUSTRATION 5-1 BALANCE SHEET CLASSIFICATIONS

ILLUSTRATION 5-1 BALANCE SHEET CLASSIFICATIONS ILLUSTRATION 5-1 BALANCE SHEET CLASSIFICATIONS MAJOR BALANCE SHEET CLASSIFICATIONS ASSETS = LIABILITIES + OWNERS' EQUITY Current Assets Long-Term Investments Current Liabilities Long-Term Debt Capital

More information

COWLEY COLLEGE & Area Vocational Technical School

COWLEY COLLEGE & Area Vocational Technical School COWLEY COLLEGE & Area Vocational Technical School COURSE PROCEDURE FOR PRINCIPLES OF ACCOUNTING I ACC1150 3 Credit Hours Student Level: This course is open to students on the college level in either the

More information

Notre Dame de Namur University BUS 1220 Intro to Financial Accounting Fall 2015

Notre Dame de Namur University BUS 1220 Intro to Financial Accounting Fall 2015 Notre Dame de Namur University BUS 1220 Intro to Financial Accounting Fall 2015 Instructor: Hamid R. Azad Ph.D., CPA, CMA Office: Ralston Annex Room 5 Phone: 650-508-3598 E-mail Address: hazad@ndnu.edu

More information

Financial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter

Financial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter Financial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter Basic Course Description Financial Accounting by Michael P. Licata, Ph.D. is a first accounting course

More information

Discussion Board Articles Ratio Analysis

Discussion Board Articles Ratio Analysis Excellence in Financial Management Discussion Board Articles Ratio Analysis Written by: Matt H. Evans, CPA, CMA, CFM All articles can be viewed on the internet at www.exinfm.com/board Ratio Analysis Cash

More information

FACULTY OF MANAGEMENT FUNDAMENTALS OF INVESTMENTS MGT 3412 Y - FALL 2015

FACULTY OF MANAGEMENT FUNDAMENTALS OF INVESTMENTS MGT 3412 Y - FALL 2015 FACULTY OF MANAGEMENT FUNDAMENTALS OF INVESTMENTS MGT 3412 Y - FALL 2015 WEDNESDAYS, 6:00 P.M. 8:50 P.M. ROOM: S2013 INSTRUCTOR CFMRT SUPPORT OFFICE HOURS COURSE MATERIALS Grahame Newton, B.A., M.B.A.,

More information

JEFFERSON COLLEGE COURSE SYLLABUS

JEFFERSON COLLEGE COURSE SYLLABUS JEFFERSON COLLEGE COURSE SYLLABUS MGT 262 FINANCIAL MANAGEMENT 3 Credit Hours Prepared by Don Boyer Revision Date: May 2002 by Don Boyer CAREER & TECHNICAL EDUCATION Alan C. Foster, Associate Dean MGT

More information

Ratio Analysis: Liquidity, Activity & Coverage

Ratio Analysis: Liquidity, Activity & Coverage Ratio Analysis: Liquidity, Activity & Coverage Quality of Earnings Fraudulent actions Above-average financial risk One-time transactions Borrow from the future/reach into the past Ride the depreciation

More information

Return on Equity has three ratio components. The three ratios that make up Return on Equity are:

Return on Equity has three ratio components. The three ratios that make up Return on Equity are: Evaluating Financial Performance Chapter 1 Return on Equity Why Use Ratios? It has been said that you must measure what you expect to manage and accomplish. Without measurement, you have no reference to

More information

SYLLABUS. Title: Principles of Accounting I

SYLLABUS. Title: Principles of Accounting I Code: ACCT101 Institute: Business & Social Science Title: Principles of Accounting I Department: Accounting Course Description: An introduction to basic concepts and principles of recording and posting

More information

FINANCIAL ACCOUNTING Course # 1238.2321.01

FINANCIAL ACCOUNTING Course # 1238.2321.01 FINANCIAL ACCOUNTING Course # 1238.2321.01 Module 2 2013/14 Lecturer: Dr. Itay Kama Course Time: Tuesday 11:30-17:00 Thursday 08:15-13:45 Classroom: Recanati 303 Office Hours: Tuesday 17:00 18:00 Telephone:

More information

LEADing Practice Financial Scorecard Measurements

LEADing Practice Financial Scorecard Measurements LEADing Practice Financial Scorecard Measurements Scorecard Area Finance & Accounting Scorecard Group Accounting ratios Balance sheet Scorecard Performance Measurement Deferred revenue as % of total revenue

More information

FSA Note: Summary of Financial Ratio Calculations

FSA Note: Summary of Financial Ratio Calculations FSA Note: Summary of Financial Ratio Calculations This note contains a summary of the more common financial statement ratios. A few points should be noted: Calculations vary in practice; consistency and

More information

Prerequisite: None or as established by individual college. 3.0 semester credit hours/4.5 quarter credit hours/45 contact hours

Prerequisite: None or as established by individual college. 3.0 semester credit hours/4.5 quarter credit hours/45 contact hours I. CATALOG DESCRIPTION ACCT-1200 Principles of Accounting I Prerequisite: None or as established by individual college This course is designed to provide introductory knowledge of accounting principles,

More information

ACCOUNTING 201 (64381) INTRO TO FINANCIAL ACCOUNTING 03 CREDITS

ACCOUNTING 201 (64381) INTRO TO FINANCIAL ACCOUNTING 03 CREDITS ACCOUNTING 201 (64381) INTRO TO FINANCIAL ACCOUNTING 03 CREDITS ONLINE COURSE SPRING 2012 INSTRUCTOR: Deacon Hanson OFFICE: Hale Na auao, Rm. 137 OFFICE HOURS: To Be Announced TELEPHONE: 236-9237 (O);

More information

FACULTY of MANAGEMENT MARKETING MGT 2020 Z Fall 2015

FACULTY of MANAGEMENT MARKETING MGT 2020 Z Fall 2015 FACULTY of MANAGEMENT MARKETING MGT 2020 Z Fall 2015 FRIDAY 6:00-8:50 PM ROOM: G305 INSTRUCTOR OFFICE HOURS COURSE MATERIALS Required Textbook: Raymond Bilodeau Ray.bilodeau@uleth.ca By appointment Marketing,

More information

What do the income statement, the balance sheet and statement of cash flows tell us, how are they prepared and how do they interact?

What do the income statement, the balance sheet and statement of cash flows tell us, how are they prepared and how do they interact? Course introduction This practical three-day course provides a detailed insight into the principles of accounting and financial management for those with limited prior exposure to these matters. It is

More information

5. Provisions for decrease in value of marketable securities (-)

5. Provisions for decrease in value of marketable securities (-) Balance sheet ASSETS I. CURRENT ASSETS A. Liquid Assets: 1. Cash. 2. Cheques received. 3. Banks. 4. Cheques given and payment orders (-). 5. Other liquid assets. B. Marketable Securities: 1. Share certificates.

More information

Syllabus for Accounting 300 Applied Managerial Accounting California State University Channel Islands Fall 2004

Syllabus for Accounting 300 Applied Managerial Accounting California State University Channel Islands Fall 2004 Syllabus for Accounting 300 Applied Managerial Accounting California State University Channel Islands Fall 2004 Professor: Dr. M. Cathy Claiborne Office Hours: TTH 2:30 4:00 or Office: Professional Bldg

More information

Introductory Financial Accounting Course Outline

Introductory Financial Accounting Course Outline Aboriginal Financial Officers Association of Alberta Introductory Financial Accounting Course Outline ACCT 210: INTRODUCTORY FINANCIAL ACCOUNTING I... 1 ACCT 240: INTRODUCTORY FINANCIAL ACCOUNTING II...

More information

ACCOUNTING FOR NON-ACCOUNTANTS

ACCOUNTING FOR NON-ACCOUNTANTS Deutsch and Chikarovski's ACCOUNTING FOR NON-ACCOUNTANTS A Question and Answer Handbook Robert Deutsch and Kris Chikarovski THE FEDERATION PRESS 2012 Preface - x Who is this book for? x What is in this

More information

CONSOLIDATED STATEMENT OF INCOME

CONSOLIDATED STATEMENT OF INCOME CONSOLIDATED STATEMENT OF INCOME 4 th quarter (a) 3 rd quarter 4 th quarter 2009 Sales 40,157 40,180 36,228 Excise taxes (4,397) (4,952) (4,933) Revenues from sales 35,760 35,228 31,295 Purchases, net

More information

NIKE Case Study. Professor Corwin. An overview of the individual questions and their relation to the lecture topics is provided below.

NIKE Case Study. Professor Corwin. An overview of the individual questions and their relation to the lecture topics is provided below. NIKE Case Study Professor Corwin This case study includes several problems related to the valuation of Nike. We will work through these problems throughout the course to demonstrate some of the most important

More information

Principles of Financial Accounting ACC-101-TE. TECEP Test Description

Principles of Financial Accounting ACC-101-TE. TECEP Test Description Principles of Financial Accounting ACC-101-TE TECEP Test Description This TECEP is an introduction to the field of financial accounting. It covers the accounting cycle, merchandising concerns, and financial

More information

German Jordanian University School of Management and Logistics Sciences. International Accounting Department. Courses Description

German Jordanian University School of Management and Logistics Sciences. International Accounting Department. Courses Description German Jordanian University School of Management and Logistics Sciences International Accounting Department Courses Description Degree: B.A. in International Accounting 2014-15 ACC101 Principles of Accounting

More information

PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING I ACC 2110

PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING I ACC 2110 PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING I ACC 2110 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Date Revised: Fall 2004 * Intended for transfer.

More information

Please see current textbook prices at www.rcgc.bncollege.com

Please see current textbook prices at www.rcgc.bncollege.com BUS 202 INTERMEDIATE ACCOUNTING I SYLLABUS LECTURE HOURS/CREDITS: 3/3 CATALOG DESCRIPTION Prerequisite: BUS 103, CIS 102 and MAT 101 or equivalent This course provides an expanded treatment of theory and

More information

Financial Accounting. Course Syllabus

Financial Accounting. Course Syllabus COURSE TITLE Financial Accounting COURSE NUMBER ACG 2021 (10001) PREREQUISITES None CREDIT HOURS 3 CONTACT HOURS 45 Financial Accounting Course Syllabus CLASS MEETING TIMES CLASS METHOD Mondays: 7-9:45

More information

Consolidated Balance Sheets

Consolidated Balance Sheets Consolidated Balance Sheets March 31 2015 2014 2015 Assets: Current assets Cash and cash equivalents 726,888 604,571 $ 6,057,400 Marketable securities 19,033 16,635 158,608 Notes and accounts receivable:

More information

Total financial statements. Consolidated accounts in US Dollars, IFRS 2011, 2012 and 2013 annual and 2013 quarters

Total financial statements. Consolidated accounts in US Dollars, IFRS 2011, 2012 and 2013 annual and 2013 quarters Total financial statements Consolidated accounts in US Dollars, IFRS 2011, 2012 and annual and quarters CONSOLIDATED STATEMENT OF INCOME For the year ended December 31, 2012 2011 Sales 251,725 257,037

More information

Audited (Restated) (*)

Audited (Restated) (*) 31 December 2015 31 December 2014 31 December 2013 ASSETS Current assets 459.875.342 251.625.938 233.029.758 Cash and cash equivalents 5 123.908.125 123.909.277 101.043.123 Financial investments 6 -- 15.126.664

More information

BUS 221 FINANCIAL ACCOUNTING

BUS 221 FINANCIAL ACCOUNTING BUS 221 FINANCIAL ACCOUNTING PRESENTED AND APPROVED: AUGUST 9, 2012 EFFECTIVE: FALL 2013-14 Prefix & Number BUS 221 Course Title: Financial Accounting Purpose of this submission: New X Change/Updated Retire

More information

ACC 120 PRINCIPLES OF FINANCIAL ACCOUNTING

ACC 120 PRINCIPLES OF FINANCIAL ACCOUNTING ACC 120 PRINCIPLES OF FINANCIAL ACCOUNTING COURSE DESCRIPTION: Prerequisites ENG 090, and RED 090 or DRE 098; MAT 070 or DMA 010, 020, 030, 040, or satisfactory score on placement test Corequisites: None

More information

CONSOLIDATED STATEMENT OF INCOME

CONSOLIDATED STATEMENT OF INCOME CONSOLIDATED STATEMENT OF INCOME 4 th quarter (a) 3 rd quarter 4 th quarter 2014 Sales 37,749 40,580 52,511 Excise taxes (5,457) (5,683) (5,777) Revenues from sales 32,292 34,897 46,734 Purchases, net

More information

DePaul University. School of Accountancy & MIS. ACC 543 - Online

DePaul University. School of Accountancy & MIS. ACC 543 - Online DePaul University School of Accountancy and MIS ACC 543 - Online Accountancy 543-240 John Ahern Financial Accounting Theory & Practice II Associate Professor School of Accountancy & MIS 6013 DePaul Center

More information

AEC 340 AGRICULTURAL FINANCE Texas A&M University-Commerce Department of Agricultural Sciences Summer 2, 2014

AEC 340 AGRICULTURAL FINANCE Texas A&M University-Commerce Department of Agricultural Sciences Summer 2, 2014 AEC 340 AGRICULTURAL FINANCE Texas A&M University-Commerce Department of Agricultural Sciences Summer 2, 2014 Instructor: Dr. Jose Lopez Office: Agricultural Science Building, Room 143 Phone: (903) 886-5623

More information

Relationship of Course to Rest of Curriculum This course maybe viewed as an introductory and preparatory course for graduate work

Relationship of Course to Rest of Curriculum This course maybe viewed as an introductory and preparatory course for graduate work Stevens Institute of Technology Howe School of Technology Management Syllabus Financial Decision Making: MGT (615) Semester: Spring 2012 Instructor name and contact information Jan Klein 201.216.5612 Day

More information

Financial Accounting

Financial Accounting e-learning and reference solutions for the global finance professional Financial Accounting A comprehensive and practical online guide for the basics of financial accounting After completing this course

More information

What Do Short-Term Liquidity Ratios Measure? What Is Working Capital? How Is the Current Ratio Calculated? How Is the Quick Ratio Calculated?

What Do Short-Term Liquidity Ratios Measure? What Is Working Capital? How Is the Current Ratio Calculated? How Is the Quick Ratio Calculated? What Do Short-Term Liquidity Ratios Measure? What Is Working Capital? HOCK international - 2004 1 HOCK international - 2004 2 How Is the Current Ratio Calculated? How Is the Quick Ratio Calculated? HOCK

More information

Advanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes

Advanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes Advanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes Course Overview The Advanced Placement (AP) Accounting Course & Exam Pilot Program

More information

Management 3050 Y Human Resource Management

Management 3050 Y Human Resource Management Management 3050 Y Human Resource Management Summer 1 2013 Course Outline Saturdays / 9:00 11: 50 am & 1:00 3:50 PM / Room S4019 INSTRUCTOR OFFICE HOURS COURSE MATERIALS Required Textbook: Mali Mansouri

More information

New York University Stern School of Business Undergraduate College

New York University Stern School of Business Undergraduate College New York University Stern School of Business Undergraduate College Principles of Financial Accounting (ACCT- UB.0001.07) Spring 2013 TR 11:00 a.m.- 12:15 p.m., T- LC25 INSTRUCTOR DETAILS MENG, XIAOJING

More information

Advanced Placement (AP) Accounting Course and Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes

Advanced Placement (AP) Accounting Course and Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes Advanced Placement (AP) Accounting Course and Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes Course Overview The Advanced Placement (AP) Accounting Course and Exam Pilot Program

More information

ACCY 2001 Intro Financial Accounting Fall 2014

ACCY 2001 Intro Financial Accounting Fall 2014 ACCY 2001 Intro Financial Accounting Fall 2014 Class Section Day Time Location ACCY 2001-11 TR 03:45PM - 05:00PM DUQUES 152 ACCY 2001-16 TR 11:10AM - 12:25PM FUNGER 209 ACCY 2001-18 TR 09:35AM - 10:50AM

More information

School of Health Professions Department of Health Services Administration Healthcare Management Program

School of Health Professions Department of Health Services Administration Healthcare Management Program School of Health Professions Department of Health Services Administration Healthcare Management Program COURSE NUMBER and TITLE: HCM 416 Financial Management in Health Care Organizations COURSE DESCRIPTION:

More information

* The official list of textbooks and materials for this course are found on Inside NC.

* The official list of textbooks and materials for this course are found on Inside NC. COURSE SYLLABUS COURSE IDENTIFICATION Course/Prefix Number: ACCT 201 Course Title: Financial Accounting Division: Applied Science Division Program: Accounting Credit Hours: 3 Initiation/Revision Date:

More information

FINANCIAL MANAGEMENT

FINANCIAL MANAGEMENT 100 Arbor Drive, Suite 108 Christiansburg, VA 24073 Voice: 540-381-9333 FAX: 540-381-8319 www.becpas.com Providing Professional Business Advisory & Consulting Services Douglas L. Johnston, II djohnston@becpas.com

More information

Consolidated Statement of Profit or Loss (in million Euro)

Consolidated Statement of Profit or Loss (in million Euro) Consolidated Statement of Profit or Loss (in million Euro) FY 2013 FY 2014 % change Q4 2013 Q4 2014 % change un Revenue 2,865 2,620-8.6% 739 711-3.8% Cost of sales (2,031) (1,813) -10.7% (511) (489) -4.3%

More information

Financial Accounting for Decision Makers

Financial Accounting for Decision Makers Financial Accounting for Decision Makers Gary A. Porter University of St. Thomas - Minnesota Curtis L. Norton Northern Illinois University THOMSON SOUTHWESTERN A u s t r a l i a B r a z i l C a n a d a

More information

Financial & Managerial Accounting, Needles, Powers & Crosson 10 th edition

Financial & Managerial Accounting, Needles, Powers & Crosson 10 th edition DePaul University School of Accountancy and Management Information Systems Accounting 102, Introduction to Accounting II Instructor: Email: Phone: Office Hours: Required Text: Ed Kabialis ekabiali@depaul.edu

More information

INTERNATIONAL FINANCIAL STATEMENT ANALYSIS

INTERNATIONAL FINANCIAL STATEMENT ANALYSIS INTERNATIONAL FINANCIAL STATEMENT ANALYSIS Second Edition Thomas R. Robinson, CFA Elaine Henry, CFA Wendy L. Pirie, CFA Michael A. Broihahn, CFA WILEY John Wiley & Sons, Inc. ;;.s»»fi«^ CONTENTS Foreword

More information

2. More important - provide a profile of firm s economic characteristics and competitive strategies.

2. More important - provide a profile of firm s economic characteristics and competitive strategies. RATIO ANALYSIS-OVERVIEW Ratios: 1. Provide a method of standardization 2. More important - provide a profile of firm s economic characteristics and competitive strategies. Although extremely valuable as

More information

Consolidated Statement of Profit or Loss (in million Euro)

Consolidated Statement of Profit or Loss (in million Euro) Consolidated Statement of Profit or Loss (in million Euro) Q3 2013 Q3 2014 % change 9m 2013 9m 2014 % change Revenue 689 636-7.7% 2,126 1,909-10.2% Cost of sales (497) (440) -11.5% (1,520) (1,324) -12.9%

More information

Mgt 2020Y - Marketing Fall 2013 Wednesday: 6:00 8:50pm, S4037. Wednesdays 9:00-10:00pm or by appointment.

Mgt 2020Y - Marketing Fall 2013 Wednesday: 6:00 8:50pm, S4037. Wednesdays 9:00-10:00pm or by appointment. Mgt 2020Y - Marketing Fall 2013 Wednesday: 6:00 8:50pm, S4037 INSTRUCTOR OFFICE HOURS Don Haidey don.haidey@uleth.ca Phone : 403.440.7013 Wednesdays 9:00-10:00pm or by appointment. COURSE MATERIALS Required

More information

Framingham State University COURSE SYLLABUS FINA 248 Managerial Finance Summer 2016 (Jun 27 Aug 5)

Framingham State University COURSE SYLLABUS FINA 248 Managerial Finance Summer 2016 (Jun 27 Aug 5) Framingham State University COURSE SYLLABUS FINA 248 Managerial Finance Summer 2016 (Jun 27 Aug 5) GENERAL INFORMATION Professor: Dr. Zhe Li Email Address: zli@framingham.edu Office: TBD Credit: 4 Teaching

More information

Financial Statement Analysis University of Texas at Austin ACC 327 Spring 2009 J. William Kamas

Financial Statement Analysis University of Texas at Austin ACC 327 Spring 2009 J. William Kamas University of Texas at Austin J. William Kamas Office: CBA 6.304B Contact info: J.Kamas@mccombs.utexas.edu Office Hours: Mon 2:00-4:00 P.M. & Th 9:30-10:30 A.M. Web Site: Blackboard (syllabus, assignments,

More information

Analyzing Cash Flows. April 2013

Analyzing Cash Flows. April 2013 Analyzing Cash Flows April 2013 Overview Introductions Importance of cash flow in underwriting decisions Key attributes to calculating cash flow Where to obtain information to calculate cash flows Considerations

More information

ACCT 280 G Accounting I

ACCT 280 G Accounting I Columbia College Online Campus P a g e 1 ACCT 280 G Accounting I June Session 14-55 June 01, through July 25, 2015 Course Description Introduction to the principles and concepts of accounting and the application

More information

Advanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes

Advanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes Advanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes Course Overview The Advanced Placement (AP) Accounting Course & Exam Pilot Program

More information

RATIO ANALYSIS AND BUSINESS VIABILITY

RATIO ANALYSIS AND BUSINESS VIABILITY RATIO ANALYSIS AND BUSINESS VIABILITY Timeframe: Learning Outcome: Recommended reading: Section overview 18 hours Apply ratio analysis in determining the viability of a business. Marx, J., de Swardt, C.,

More information

Advanced Placement (AP) Accounting

Advanced Placement (AP) Accounting Advanced Placement (AP) Accounting The Advanced Placement (AP) Accounting Course is a full academic year course. The course is based on high school teachers having 120 contact hours with students from

More information

Consolidated Statement of Profit or Loss (in million Euro)

Consolidated Statement of Profit or Loss (in million Euro) Consolidated Statement of Profit or Loss (in million Euro) Q2 2012 Q2 2013 % H1 2012 H1 2013 % Restated * change Restated * change Revenue 779 732-6.0% 1,513 1,437-5.0% Cost of sales (553) (521) -5.8%

More information

CENTRAL TEXAS COLLEGE SYLLABUS FOR ACCT 2301 PRINCIPLES OF FINANCIAL ACCOUNTING. Semester Hours Credit: 3 INSTRUCTOR: OFFICE HOURS:

CENTRAL TEXAS COLLEGE SYLLABUS FOR ACCT 2301 PRINCIPLES OF FINANCIAL ACCOUNTING. Semester Hours Credit: 3 INSTRUCTOR: OFFICE HOURS: CENTRAL TEXAS COLLEGE SYLLABUS FOR ACCT 2301 PRINCIPLES OF FINANCIAL ACCOUNTING Semester Hours Credit: 3 INSTRUCTOR: OFFICE HOURS: I. INTRODUCTION A. An introduction to accounting with emphasis on the

More information

EWHA WOMANS UNIVERSITY

EWHA WOMANS UNIVERSITY Course Syllabus Course Title Principles of Accounting Information Course Schedule Instructor s Name Jongsoo Han, Ph.D, CPA Telephone 82-2-3277-2779 E-mail Address jhan@ewha.ac.kr Alternate Contact Info

More information

Consolidated Statement of Profit or Loss (in million Euro)

Consolidated Statement of Profit or Loss (in million Euro) Consolidated Statement of Profit or Loss (in million Euro) FY 2014 FY 2015 % change Q4 2014 Q4 2015 % change un Revenue 2,620 2,646 1.0% 711 672-5.5% Cost of sales (1,813) (1,804) -0.5% (489) (464) -5.1%

More information

Section 4. Analytical income statement and balance sheet

Section 4. Analytical income statement and balance sheet Section 4 Analytical income statement and balance sheet 1 Learning objectives After studying this chapter, you will understand Elements of the published financial reports How published financial reports

More information

ACCT201 Corporate Reporting & Financial Analysis

ACCT201 Corporate Reporting & Financial Analysis ACCT201 Corporate Reporting & Financial Analysis Course Outline 2012/2013 Term 1 A. Instructor and Contact Information WANG Jiwei, PhD, Associate Professor of Accounting (Practice) Room 5025 (Level 5)

More information

Consolidated Statement of Profit or Loss (in million Euro)

Consolidated Statement of Profit or Loss (in million Euro) Consolidated Statement of Profit or Loss (in million Euro) Q3 2014 Q3 2015 % change 9m 2014 9m 2015 % change Revenue 636 661 3.9% 1,909 1,974 3.4% Cost of sales (440) (453) 3.0% (1,324) (1,340) 1.2% Gross

More information

Principles of Financial Accounting Bus 210

Principles of Financial Accounting Bus 210 Basic Course Information Semester Fall Instructor Name Todd Hansink Course Title & # Bus 210 Email todd.hansink@imperial.edu CRN # 10154 MW Class Webpage (optional) 10155 TR Class Room 804 Office 812 Class

More information

! "#$ %&!& "& ' - 3+4 &*!&-.,,5///2!(.//+ & $!- )!* & % +, -).//0)& 7+00///2 *&&.4 &*!&- 7.00///2 )!*.//+ 8 -!% %& "#$ ) &!&.

! #$ %&!& & ' - 3+4 &*!&-.,,5///2!(.//+ & $!- )!* & % +, -).//0)& 7+00///2 *&&.4 &*!&- 7.00///2 )!*.//+ 8 -!% %& #$ ) &!&. ! "#!""#$%$#$#$"& $'"()*+,$-).,/ 012! "#$ %&!& "& '!(&)!*&%+,-).//0 -#$#3-4' &,'1$1# $!-!(.//0)& +01+///2 *&& - 3+4 &*!&-.,,5///2!(.//+ &!(!-6%(!(.//.$(!(.//0)& 01,///2 //+2% &*!&- 5,0///2 //32%!(.//+

More information

* * * Chapter 15 Accounting & Financial Statements. Copyright 2013 Pearson Education, Inc. publishing as Prentice Hall

* * * Chapter 15 Accounting & Financial Statements. Copyright 2013 Pearson Education, Inc. publishing as Prentice Hall Chapter 15 Accounting & Financial Statements Copyright 2013 Pearson Education, Inc. publishing as Prentice Hall Bookkeeping vs. Accounting Bookkeeping Accounting The recording of business transactions.

More information

Reporting and Interpreting Liabilities Irwin/McGraw-Hill

Reporting and Interpreting Liabilities Irwin/McGraw-Hill Chapter 9 Reporting and Interpreting Liabilities Business Background The acquisition of assets is financed from two sources: Debt - funds from creditors Equity - funds from owners Business Background The

More information

ACCT 382 B Intermediate Accounting I

ACCT 382 B Intermediate Accounting I Columbia College Online Campus P a g e 1 ACCT 382 B Intermediate Accounting I Spring Session 15-54 March 21 May 14, 2016 Course Description Development of accounting theory and practice as applied to:

More information

Statement of Cash Flows

Statement of Cash Flows STATUTORY BOARD FINANCIAL REPORTING STANDARD SB-FRS 7 Statement of Cash Flows This version of SB-FRS 7 does not include amendments that are effective for annual periods beginning after 1 January 2014.

More information

ACCT101 Financial Accounting G12, G13, G14 Course Outline 2011/2012 Term 2

ACCT101 Financial Accounting G12, G13, G14 Course Outline 2011/2012 Term 2 ACCT101 Financial Accounting G12, G13, G14 Course Outline 2011/2012 Term 2 A. General Information Assistant Professor Young Jun CHO Level 4 Room 4019 School of Accountancy Tel: (65) 6808-5232 Email: yjcho@smu.edu.sg

More information

Conference call on 2014 half year results 13 August 2014

Conference call on 2014 half year results 13 August 2014 Conference call on 2014 half year results 13 August 2014 IMCD IMCD Group N.V. Disclaimer Forward looking statements This half year report contains forward looking statements. These statements are based

More information

STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION. BALANCE SHEET As of

STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION. BALANCE SHEET As of STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BALANCE SHEET As of ASSETS CURRENT ASSETS Cash and Cash Equivalents Cash - Restricted Accounts Receivable - Trade Accounts Receivable

More information

Financial Transactions and Fraud Schemes

Financial Transactions and Fraud Schemes Financial Transactions and Fraud Schemes Accounting Concepts 2013 Association of Certified Fraud Examiners, Inc. Accounting Basics Assets = Liabilities + Owners Equity Accounting Basics By definition,

More information

Indian Accounting Standard (Ind AS) 7 Statement of Cash Flows

Indian Accounting Standard (Ind AS) 7 Statement of Cash Flows Contents Indian Accounting Standard (Ind AS) 7 Statement of Cash Flows Paragraphs OBJECTIVE SCOPE 1 3 BENEFITS OF CASH FLOW INFORMATION 4 5 DEFINITIONS 6 9 Cash and cash equivalents 7 9 PRESENTATION OF

More information

March 31, 2014 Income from operations... $ 121,521 $ 136,082 $ 120,847

March 31, 2014 Income from operations... $ 121,521 $ 136,082 $ 120,847 Akamai Technologies, Inc. Reconciliation of GAAP to Non-GAAP Financial Measures In addition to providing financial measurements based on generally accepted accounting principles in the United States of

More information

Chapter 17: Financial Statement Analysis

Chapter 17: Financial Statement Analysis FIN 301 Class Notes Chapter 17: Financial Statement Analysis INTRODUCTION Financial ratio: is a relationship between different accounting items that tells something about the firm s activities. Purpose

More information

CONTACT THE COORDINATOR

CONTACT THE COORDINATOR In today's business world, when every manager is held accountable for the bottom line, you have to be finance savvy. During challenging economic times, financial acumen is expected at every organizational

More information

http://www.uic.edu/classes/actg/actg516rtr/ 2301, University Hall, 312 996-3270 Open Book and Notes rramakri@uic.edu

http://www.uic.edu/classes/actg/actg516rtr/ 2301, University Hall, 312 996-3270 Open Book and Notes rramakri@uic.edu Accounting 516 Mid-term Summer 2014 Ram T. S. Ramakrishnan http://www.uic.edu/classes/actg/actg516rtr/ 2301, University Hall, 312 996-3270 Open Book and Notes rramakri@uic.edu Tuesday, July 15, 2014 Show

More information

International Accounting Standard 7 Statement of cash flows *

International Accounting Standard 7 Statement of cash flows * International Accounting Standard 7 Statement of cash flows * Objective Information about the cash flows of an entity is useful in providing users of financial statements with a basis to assess the ability

More information

Rutgers University School of Business Camden 52:010:101:90:19935 Intro to Financial Accounting online Spring 2016 Online Instructor: Nathan Levinson

Rutgers University School of Business Camden 52:010:101:90:19935 Intro to Financial Accounting online Spring 2016 Online Instructor: Nathan Levinson Rutgers University School of Business Camden 52:010:101:90:19935 Intro to Financial Accounting online Spring 2016 Online Instructor: Nathan Levinson Office location: BSB 212 Office hours: 3 5:30 Monday,

More information

Kabel Deutschland continues to post strong growth

Kabel Deutschland continues to post strong growth INVESTOR RELATIONS RELEASE Kabel Deutschland continues to post strong growth Unterfoehring, November 17, 2009 Kabel Deutschland (KDG), Germany s largest cable operator, announced today its financial results

More information

Financial Statement and Cash Flow Analysis

Financial Statement and Cash Flow Analysis Chapter 2 Financial Statement and Cash Flow Analysis Answers to Concept Review Questions 1. What role do the FASB and SEC play with regard to GAAP? The FASB is a nongovernmental, professional standards

More information

Long-Term Debt. Objectives: simple present value calculations. Understand the terminology of long-term debt Par value Discount vs.

Long-Term Debt. Objectives: simple present value calculations. Understand the terminology of long-term debt Par value Discount vs. Objectives: Long-Term Debt! Extend our understanding of valuation methods beyond simple present value calculations. Understand the terminology of long-term debt Par value Discount vs. Premium Mortgages!

More information

Computing Liquidity Ratios Current Ratio = CA / CL 708 / 540 = 1.31 times Quick Ratio = (CA Inventory) / CL (708 422) / 540 =.53 times Cash Ratio =

Computing Liquidity Ratios Current Ratio = CA / CL 708 / 540 = 1.31 times Quick Ratio = (CA Inventory) / CL (708 422) / 540 =.53 times Cash Ratio = 1 Computing Liquidity Ratios Current Ratio = CA / CL 708 / 540 = 1.31 times Quick Ratio = (CA Inventory) / CL (708 422) / 540 =.53 times Cash Ratio = Cash / CL 98 / 540 =.18 times 2 Computing Leverage

More information

Understanding Financial Statements. For Your Business

Understanding Financial Statements. For Your Business Understanding Financial Statements For Your Business Disclaimer The information provided is for informational purposes only, does not constitute legal advice or create an attorney-client relationship,

More information