UIC MBA 재무회계(FINANCIAL ACCOUNTING) SYLLABUS

UIC MBA 첫 모듈의 하이라이트는 재무회계였다.
중국 칭화대를 나오고 미국의 명문대학교에서 박사를 한 샤이오엔 교수한테 수업을 들었다.
회계쪽과는 전혀 친하지 않기에 더 집중하려고 맨앞에 앉아서 선생님과 거의 독대하듯이 수업을 들었다.
종종 숙제를 내주었고 많은 아이들은 잘 해오지만 여느 학교처럼 수업전에 숙제 뱃기는 애들도 많았다.

그리고 중간고사 기말고사를 봤는데 역시 시험결과가 중요했다.
아래에도 있지만 성적은 중간고사 40%, 기말고사 40%, 숙제가 20% 를 기준으로 평가되었다.

이과목은 공부 잘하는 아이와 못하는 아이가 확연히 구분되는 과목이었고 재수강을 받는 아이들도 생겼었던 것 같다.

아래는 재무회계의 실라버스를 옮긴 것이다.

 

 UIC
UNIVERSITY OF ILLINOIS AT CHICAGO
College of Business Administration
Accounting 500: Introduction to Financial Accounting
Spring 2010
Professor: Xiaoyan Wen, MA, Ph.D.
Office: 2311 University Hall
Telephone: 312-996-5216
Office Hours: 1:00 pm - 4:00 pm on Friday or Thursday afternoon by appointment
E-mail: xwen@uic.edu
Course Title: Introduction to Financial Accounting
Number (CRN): ACTG500 (30973)
Classroom: Taft 100
Time: 11:00 a.m. – 1:20 p.m. on Tuesday and Thursday
Course Objectives:
This course covers basic accounting concepts, practices and principles. The focus of the course is on the relevance of accounting information to decision-making (use) as well as its source (preparation). You will be exposed to bookkeeping mechanics, financial statement preparation, and the purpose and use of financial statements. The objective of this course is to have you acquire the ability to intelligently read financial statements and to use financial information for decision making.
After completing this course, you should understand: the institutional framework for accounting, basic concepts involved in preparing ‘financial reports’ of firms, and identify and analyze the information contained in these reports.
Textbook:
•
Financial Accounting by Libby, Libby and Short, 6th Ed, McGraw-Hill.
Course Websites:
•
Blackboard URL: http://blackboard.uic.edu. Course announcements, lecture notes and other course information will be posted on the blackboard website. You are responsible for keeping yourself informed through this website and should check it daily for updates.
Communication:
In the event I need to communicate with the entire class, I will post an announcement on Blackboard and/or send an email to your UIC email address. Please check Blackboard and your UIC email daily.

Student Responsibilities and Requirements:
Attendance
I do not take attendance. However, you are responsible for all material covered in class and the content of any informational announcements made in class. In order to get the most out of class, all readings should be attempted prior to the class session for which they are assigned. Missing classes or not completing the assigned readings and homework problems is very likely to have a significant adverse effect on your course grade.
Classroom Etiquette
Please make every possible effort to get to the class on time. Late arrivals are disruptive and show disrespect to those who are on time. once class has started, you are expected to remain in the classroom until the end of our meeting time. Please do not conduct side conversations during class time. Cell phones, iPods and other personal entertainment devices should be turned off and stowed during class.
Homework
A hard (paper) copy of the completed homework assignment is due at the start of the class on the date noted on syllabus. To receive credit on assignment, your work and answers should be readily legible. Your homework will be graded either upon completion or upon correction randomly. Homework solutions will be posted on Blackboard after due date, and graded homework will be returned the following week. NO LATE HOMEWORK will be accepted.
Extra practice problems
Practice problems with detailed solutions for each chapter will be posted on the course website (Blackboard) at the beginning of each chapter. I highly encourage you attempt those problems since accounting is like a foreign language: The more you practice it, the better your understanding of it.
Exams
There is one in-class mid-term exam and one final exam that will be administered on the dates indicated on the schedule. All exams are close-book, close-notes. The exams are non-cumulative, however, some of the very basic accounting concepts will carry over all the way through the course. If there are extraordinary circumstances beyond your control that prevent you from taking an exam, you must notify me in writing (email is fine) prior to the exam and provide documentation that is acceptable to me. You must have my prior approval to take a make-up exam.

Course Grades
Grade Records
Your official grade record from homework and exams will be maintained on the blackboard website. Be sure to periodically monitor the accuracy of your grades and notify me immediately of any errors.
Correction of grading errors
The graded exams will be available during my office hour. To request a re-grade on an assignment or exam, please submit a written description of your disagreement with the grading. All grading disputes must be appealed in writing within one calendar week after the grades are posted on the course Blackboard. I reserve the right to review the entire assignment or exam.
Grade Determination
Course grades will be determined based on the following weighting scheme:
Mid-term Exam 40%
Final Exam 40%
Homework 20%
Your grade depends on your performance on the assigned homework, and exams. The total points a student earns will determine his/her final grade. In order to be equitable to all students grades are strictly nonnegotiable and individual requests for extra credit work will not be honored.
Honor Code
This course and its associated coursework are being administered under the policies of the University of Illinois at Chicago Guidelines Regarding Academic Integrity available at the following link: http://www.uic.edu/ucat/catalog/GR.shtm1#qa.
All students are expected to respect and uphold this code. Violations of the Honor Code are just causes for discipline under the University of Illinois at Chicago Student Disciplinary Procedure. All allegations of Honor Code violations shall be handled pursuant to that Procedure. Sanctions for Honor Code violations range from failure on an assignment, to failure for the course, to expulsion from the university.
Class Schedule
What follows is a tentative class calendar. I call it tentative, as I reserve the right to change what we cover and/or assigned problems and readings based on how efficiently we are progressing.

CLASS SCHEDULE
Date
Topics
Reading
Homework Problems
Homework Due
Tu 03/09
Course introduction and Ch 1: Financial Statements & Business Decisions
Ch 1: P4-20
Lecture notes
Th 03/11
Ch 1: : Financial Statements & Business Decisions & Ch2: Balance Sheet
Ch 2: P49-60
Lecture notes
E1-5, 11, 12, CP 1-1
Th 03/18
Tu 03/16
Ch 2: Investing and Financing Decisions, Balance Sheet
Ch 2: P61-70
Lecture notes
E2-6, 11, P2-5
Th 03/18
Th 03/18
Ch3: Operating Decisions and the Income Statement
Ch 3: P105-124
Lecture notes
E3-7, 10(Q1,2&3)
& CP3-1
Tu 03/25
Tu 03/23
Ch3: Income Statement & Ch4: Adjustments, Financial Statements
Ch 4: P165-175
Lecture notes
E4-7
Tu 03/25
Th 03/25
Ch4: Closing Entries, and Financial Statements
Ch 4: P176-185
Lecture notes
E4-10, P4-2.
Th 04/01
Tu 03/30
Ch13: Preparing Statement of Cash Flows
Ch 13: P655-673
Lecture notes
E13-4, 6 & P13-1
Th 04/01
Th 04/01
Ch13: Statement of Cash Flows & Catch up and Review
Tu 04/06
MID‐TERM EXAM (Ch1, 2, 3, 4 & Ch 13)
Th 04/08
Ch6: Reporting and interpreting Sales Revenue, Receivables and Cash
Ch6: P284-305
Lecture notes
E6-3, 8, 13, 16
Tu 04/20
Tu 04/13
Ch6: Receivables and Cash & Ch7: Costs of Goods Sold and Inventory
Ch7: P340-355
Lecture notes
Th 04/20
Th 04/15
Ch7: Reporting and interpreting Cost of Goods Sold and Inventory
Ch7: P358-363
Lecture notes
E7-5, 9, 12 & CP7-1
Th 04/20
Tu 04/20
Ch8:Reporting and interpreting Property, Plant and Equipment; and Intangibles
Ch8: P399-413
Lecture notes
E8-7, 13
Tu 04/27
Th 04/22
Ch8: Property, Plant and Equipment; and Intangibles & Ch9: Liabilities
Ch8: P417-423
Lecture notes
P8-11
Tu 04/27
Tu 04/27
Ch9: Liabilities & Ch10: Reporting and Interpreting Bonds
Ch9: P467-481
Lecture notes
E9-4, 10, 15, 16 & 26
Th 05/04
Th 04/29
Ch10: Reporting and Interpreting Bonds Payables
Ch10: P516-533
Lecture notes
E10-8, 13, 15
Th 05/04
Tu 05/04
Catch up and Review
Th 05/06
FINAL EXAM (Ch6, 7, 8, 9 & Ch 10)

 

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