SEMESTER: Spring 2018
COURSE NUMBER: EWMBA202-31A
COURSE TITLE: Financial Reporting
UNITS OF CREDIT: 2 units
INSTRUCTOR: Xiao-Jun Zhang
E-MAIL ADDRESS: xzhang@haas.berkeley.edu
CLASS WEB PAGE LOCATION: bCourses
MEETING DAY(S)/TIME: Saturdays from 2:00PM-6:00PM
PREREQUISITE(S): N/A
CLASS FORMAT: TBD
REQUIRED READINGS: TBD
BASIS FOR FINAL GRADE: TBD
ABSTRACT OF COURSE'S CONTENT AND OBJECTIVES: This course provides an introduction to the principles of financial accounting and helps students develop into informed users of financial statements. The theoretical material will be supplemented by demonstrating the effects and implications of the topics we studied in real-world settings. This is accomplished through study cases and analyses of financial statements of actual publicly-held corporations. Topics covered include the balance sheet and double entry accounting, the income statement, the cash flow statement, revenue recognition, receivables, inventories and cost of goods sold, introduction to financial statement analysis, fair value accounting, long lived assets and intangible assets, liabilities, marketable securities and investments and owners' equity.