COURSE NUMBER: EWMBA202-32A

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 9:00AM-1:00PM

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.