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Financial Accounting: Foundations

Syllabus
Course Description
The purpose of this course is to provide you with a basic understanding of the
nancial reporting process. Although the course principally concentrates on the
production of nancial statements, the main aim is to provide you with an
appreciation of the production process that is su ciently detailed so that you have
the ability to successfully analyze and interpret a relatively complex set of nancial
statements in dierent contexts. In addition, the ability to extract useful information
from accounting data for the purpose of decision-making is an important skill that
will often be used in a number of other courses and throughout your professional
career.

Course Goals and Objectives

Upon successful completion of this course, you will be able to:
Understand what accounting information is and how it is used by dierent capital
market participants
Record nancial information in accounting language and produce main nancial
statements
Appreciate fundamental accounting concepts and revenue recognition criteria in
preparing nancial statements
Conduct the accounting for short-term assets with a particular focus on accounts
receivables and inventories

Textbook and Readings

There are no required readings in this course. Optional readings are assigned from
the following textbook:
Harrison, W., Horngren, C., and Thomas C. (2016) Financial Accounting, 11th Edition.
New York: Pearson Higher Education/Prentice Hall.

11/7/2016 3:03 AM