GM4100 - Fundamentals of Accounting

Spring 2015

Credit Hours: 1.5

Learning Objective:
This course focuses on how economic events are reflected in a firm's financial statements including the balance sheet, the income statement, the statement of shareholders' equity, and the statement of cash flows. It also focuses on how financial statement information is used by various stakeholders such as shareholders, creditors, employees, and customers in making decisions with regard to the firm, including credit decisions and/or valuing a firm's equity securities.

Description:
This course introduces accrual accounting concepts including revenue recognition, matching, and asset and liability valuation. Topics covered include the recognition and measurement of accounting events, the preparation and analysis of financial statements (balance sheet, income statement and statement of cash flows), the use of international financial statements and as introduction to intercorporate investments.

Topics Covered:
1. Introduction to Financial Statements and the Economic Environment of Accounting Information 2. From Accounting Events to Financial Statements 3. The Development and Analysis of the Statement of Cash Flows 4. Financial Statement Analysis and Pro Forma Financial Statements 5. Investing in Other Entities

Prerequisites:
None.

Web Content:
Syllabus, videos, electronic coursepacks, discussion boards, chat rooms, webcasts, wikis, surveys, assessments, drop boxes.

Homework:
This online course will use a combination of quizzes, discussions, problem sets, and a final examination to determine your overall grade.

Exams:
Final examination 30%

Textbooks:
Information will be available at the myThunderbird site.

Computer Requirements:
Thunderbird minimum technical and software requirements (http://students.thunderbird.edu/faqs-global-mba-online-orientation#10)

Tuition & Fees: view

INSTRUCTOR

T B D
Phone
None
Email
None
Office
Instructor information
will be available at the
myThunderbird site.

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