Accounting - Outline, Fall 2004
Class
1 2 3 4 5 6 7
Date
08/31 09/01 09/02 09/07 09/08 09/13 09/14
Materials
Personal balance sheets The Garden Place The Garden Place Denver Wholesale Compton Computing (A) Compton Computing (B) Compton Computing (B)
Topic
Financial Reporting Overview Transaction analysis; Breakeven Analysis Transaction Analysis; Financial Statements Financial Statements Cash Flow Statement; Fundamental Concepts Cash Flow Statement; Preparation Cash Flow Statement; Financial Analysis Accounts Receivable and Bad Debts Managing Trade Receivables Marketable Securities Marketable Securities Inventory Methods Inventory Methods PP&E and Depreciation Deferred Taxes
Module I: Financial Reporting Process and Statements
Module II: Asset Valuation and Reporting 8 9 10 11 12 13 14 15 09/16 09/20 09/22 09/23 09/24 09/27 09/28 09/29 Selected Problems A. H. Robins Co. San Antonio Enterprises San Antonio Enterprises Paragon Electronics Inventory errors and inventory footnote disclosures Selected Footnotes and Problems Selected Footnotes and Problems
Module III: Accounting for Owners’ Interests 16 09/30 Selected Footnotes and Problems Stockholders’ Equity
17 18 19
10/05 10/06 10/07
Selected Footnotes and Problems Selected Footnotes and Problems Selected Footnotes and Problems
Alliances and the equity method Business Combinations Stock Options
Module IV: Financial Reporting and Analysis 20 21 22 Exam 10/13 10/14 10/15 10/21 Selected Footnotes and Problems Ratios Tell A story--2003 PepsiCo Annual Report Revenue Recognition Financial Analysis review
Module V: Strategic Costing and Activity Thinking 23 24 25 26 27 10/25 10/26 10/28 11/01 11/02 Code Blue Code Blue Shun Radio Co. Destin Brass Products Co. Data Services, Inc. (C) Financial Issues in Healthcare Costing Systems Cost System Design Activity-Based Costing Activity-Based Costing
Module VI: Performance Assessment 28 29 11/08 11/09 Giberson Art Glass Selected Problems Relevant Costs Target Closing
30 31 32 33 34
11/15 11/16 11/17 11/22 11/23
Horizon Insurance Maverick Lodging Charley’s Family Steak House Charley’s Family Steak House Charley’s Family Steak House
Relevant Costs-Outsourcing The Balanced Scorecard Planning and Budgeting Performance Measurement and Evaluation Performance Measurement and Evaluation
Module VII: Liability Valuation and Reporting 35 36 37 38 Exam 11/29 11/30 12/01 12/02 Solar Scientific Sun Batteries Solar Scientific Sun Batteries Wendy’s Intl. Graves Industries ACC Exam #2 Long-Term Debt Long-Term Debt Leases Accounting and Behavior