NEW YORK UNIVERSITY LEONARD N. STERN SCHOOL OF BUSINESS – 12:00 p.m.

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NEW YORK UNIVERSITY
LEONARD N. STERN SCHOOL OF BUSINESS
Financial Accounting and Reporting
B.01.1306
Saturday, 9:00 a.m. – 12:00 p.m.
Fall 2007
Larry Dryer
Work: (516) 359 - 9384
Email: [email protected]
Office Hours: By Appointment
Required Materials:
Financial Accounting: An Introduction to Concepts, Methods and Uses by Clyde P.
Stickney and Roman L. Weil, 12th edition, Dryden Press.
Course Objectives:
1. To understand the theory, concepts and procedures utilized in the accounting
process.
2. Assist you in becoming intelligent users of the primary financial statements (balance
sheet, income statement and cash flows).
3. To supplement the course material with practical applications which illustrate the
above.
Assignment/Grading:
There are reading and/or problem assignments for each class. Please bring the
textbook to every class as it will be utilized. The problem assignments should be written
out and you should be prepared to discuss them in class or hand in your answers if
requested. It is recommended that in addition to the problem assignments, you review
the self-study problems contained within each chapter and review other problems, as
you deem necessary. As we will cover a great deal of material in the class sessions,
your attendance will be critical to keep current and be prepared for the exams.
The grading in the course will be based on a Mid-term and Final examination. Each
exam will count for 50% of your grade. Active participation in the class could favorably
reflect upon your grade; particularly in those situations where the average of your
results is between two grades.
ASSIGNMENT SCHEDULE
DATE
TOPICS/READINGS
HOMEWORK
Week 1 – 9/29
Chapter 1 – Introduction to Business Activities and
Overview of Financial Statements and the Reporting
Process
32, 33
Week 2 – 10/6
Chapter 2 –Balance Sheet: Presenting the
Investments and Financing of a Firm
26, 31
Week 3 – 10/13
Chapter 3 – Income Statement: Reporting the Results
of Operating Activities
Week 4 –10/20
Chapter 6 – Receivables and Revenue Recognition
14, 40
Week 5 –10/27
Chapter 7 – Inventories: The Source of Operating
Profits
19, 29
Week 6 – 11/3
Chapter 8 – Long-Lived Tangible and Intangible
Assets: The Source of Operating Capacity
26, 34
Week 7 – 11/10
Week 8 – 11/17
19, 21, 36
MID TERM
Chapter 11 – Marketable Securities Derivatives, and
Investments
Week 9 – 11/24
24, 32
NO CLASS
Week 10 – 12/1
Chapter 4 – Statement of Cash Flows: Reporting the
Effects of Operating, Investing and Financing
Activities on Cash Flows
Week 11 – 12/8
Cash Flows – Cont’d
34, Handout
TBD
Chapter 9 – Liabilities: Introduction & Handout by
Professor
Chapter 10 – Liabilities – Off-Balance Sheet Financing,
Leases, Deferred Income Taxes, Retirement Benefits
Week 12 – 12/15
Week 13 – 12/22
Chapter 12 – Shareholders’ Equity: Capital
Contributions, Distributions and Earnings
FINAL
TBD
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