Continuation of Corporate Financial Reporting1, with emphasis on accounting and reporting of liabilities, owners' equity and related effect on income determination of an enterprise. Prerequisites: BSAD 161; Business Administration major, Business Administration or Accounting minor; minimum Junior standing.
Prereqs enforced by the system: BSAD 161; BSAD majors, CSIS majors, BSAD minors or ACCT minors; Minimum Junior standing; Required course specific fee of $25; Open to Degree and CDE students.
Due to COVID, this course employs a mixed mode format: half of the students in-person and the other half remote, alternating each class day. This is the second course in the Intermediate Accounting sequence and continues with a discussion of time value of money, long-term liabilities, stockholders’ equity, and various reporting/disclosure rules under GAAP and IFRS. Although the course is intended primarily for accounting majors, it would also be of benefit to those pursuing a career in finance.
Class time will be devoted to a discussion of the outlines and examples contained in the Class Notes packet, which must be purchased at UVM’s Bookstore. A textbook (TBD) will also be assigned as required reading. Students are expected to have a financial calculator on the first day of class (preferably the HP10BII, as this is the one demonstrated in class). One hundred percent class attendance is expected and vital for student understanding.
Course performance is evaluated by three exams (30% each) and homework (10%). Grades follow a conventional 10-point scale with pluses and minuses given (e.g., 80 < B- < 83, 83 < B < 87, 87 < B+ < 90). Exam grades may be “curved” using the distribution of class scores.
Kalkin Building 007 (View Campus Map)
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