COURSE NUMBER: EWMBA202-1B

COURSE TITLE: Financial Reporting

UNITS OF CREDIT: 3 Units

INSTRUCTOR: Yaniv Konchitchki

E-MAIL ADDRESS: yaniv@haas.berkeley.edu

CLASS WEB PAGE LOCATION: bSpace

MEETING DAY/TIME: Monday, 6:00pm-9:30pm

PREREQUISITE(S): NA

CLASS FORMAT: Lectures

TEXTBOOK: Financial Accounting: An Introduction to Concepts, Methods and Uses, by Clyde Stickney and Roman Weil, 12th Edition, Thomson South-Western. ISBN = 0324381980.

BASIS FOR FINAL GRADE: Quizzes, constructive contribution, project(s), final exam.

ABSTRACT OF COURSE'S CONTENT AND OBJECTIVES: This course provides an introduction to the principles of financial accounting.  The course objective is to help you develop into an informed user of financial statements information.  My goal is not to train you to become an accountant.  I assume no prior academic knowledge of accounting, and I designed the course accordingly.  We will focus on understanding the mapping between underlying economic events and the main financial statements: the Balance Sheet, the Income Statement, and the Statement of Cash Flows.  Achievement of this goal requires an understanding of the basic principles that underlie accrual accounting, as well as an appreciation of the amount of judgment required in applying these principles.

BIOGRAPHICAL SKETCH: Professor Yaniv Konchitchki is expert in the implications of macroeconomic information (such as inflation and foreign exchange rate changes) for financial reporting and equity asset prices.  His expertise also concerns the equity asset pricing effects of analyst forecasts, information announcements, and the quality of accounting information.  Before receiving a PhD from Stanford University in 2007, he was a professor at USC, CPA and Senior Financial Consultant at PricewaterhouseCoopers, and a Senior Expert at the Securities Authority.  For more information visit: http://www2.haas.berkeley.edu/Faculty/konchitchki_yaniv.aspx.