<p> THE UNIVERSITY OF TEXAS AT DALLAS AIM 6330 – Corporate Financial Reporting Summer 2003 Section 521 – Wednesday – 6:00p.m. – 10:00p.m. – JO 3.516</p><p>Instructor: Tiffany Bortz, CPA Office: Human Resources Annex (HRA) 1.614 Phone: 972-883-4774 Email: [email protected] Office Hours: Tuesdays & Wednesdays from 3:30 – 5:00 Website: http://www.utdallas.edu/~tabortz</p><p>Course Objectives:</p><p>1. Enhance your understanding of financial accounting principles. 2. Develop an understanding of the reporting requirements for corporate entities. 3. Continue development of skills used to prepare financial statements in accordance with GAAP. 4. Master the complexities of certain transactions and the related reporting issues. 5. Enhance critical thinking and problem-solving skills.</p><p>Course Prerequisite:</p><p>AIM 6305 or its equivalent. Students who have taken AIM 3331 (Intermediate Accounting I) or its equivalent may not take AIM 6330 for credit.</p><p>Course Materials:</p><p>Required Text: Intermediate Accounting Updated Second Edition, by Spiceland, Sepe & Tomassini</p><p>Optional: The study guide accompanying this textbook may be purchased at the student’s option.</p><p>Attendance:</p><p>Students are expected to attend all classes. You should come to class prepared, which means you should have read the assigned material prior to attending class. This will enhance your understanding of the material discussed in class. Office hours are not a substitute for coming to class; accordingly, I will not go over material covered in class with you if you have missed class.</p><p>Grades:</p><p>Your final grade in this course will be determined as follows:</p><p>Midterm Examination 150 Final Examination 150 Assigned Cases 100 </p><p>Total Possible Points 400</p><p>1 THE UNIVERSITY OF TEXAS AT DALLAS AIM 6330 – Corporate Financial Reporting Summer 2003 Section 521 – Wednesday – 6:00p.m. – 10:00p.m. – JO 3.516</p><p>Translation of total points into a letter grade will be based on the instructor’s judgment. The letter grade will reflect each student’s performance relative to the class and standards expected of graduate students. </p><p>Exams:</p><p>There will be two examinations in this course. The final examination is not cumulative. You will need an 882 Scantron for each exam.</p><p>Makeup exams are given only for excused absences, which must be determined prior to the exam. Excused absences may be given for verifiable medical or family emergencies. Written documentation must be provided to qualify for an “excused absence”. Students who do not show up for an exam without making arrangements with me prior to the exam will receive a zero. I do not guarantee that the level of difficulty of the makeup exam will be comparable to the exam given at the scheduled time. I will determine the date and time of the makeup exam, and you must make arrangements to take it at that time.</p><p>Case Assignments:</p><p>You will be assigned ten cases from selected chapters. Each case is valued at 10 points. The case assignments will be graded on clarity of thought process, grammar, spelling, and technical content. All assignments must be typed and must use Standard English. If for any reason, you are unable to attend class on the day a case assignment is due, assignments will be accepted by email (preferable, attached as a MS Word or Excel File) as long as the case arrives before midnight on the due date. Do not email case assignments unless you are unable to attend class. </p><p>Homework:</p><p>I have suggested exercises and/or problems to be worked for each chapter. While there will be no points allocated to homework other than the case assignments, there is a direct correlation between working problems and performing successfully on examinations. It is your responsibility to ask for help when you feel you need it. You are encouraged to ask questions. </p><p>The solutions to the suggested exercises are posted on my website at http://www.utdallas.edu/~tabortz. </p><p>Academic Dishonesty:</p><p>Students are expected to be above reproach in all scholastic activities. Students who engage in academic dishonesty are subject to disciplinary penalties, including the possibility of failure in the course and dismissal from the university. “Scholastic dishonesty includes, but is not limited to cheating, plagiarism, collusion, the submission for credit of any work or materials that are attributable in whole or in part to another person, taking an examination for another person, any act designed to give unfair advantage to a student or the attempt to commit such acts.” Regents’ Rules and Regulations, Part One, Chapter VI, Section 3, Subsection 3.2, Subdivision 3.22. Since academic dishonesty harms the individual, all students, and the integrity of the university, policies on academic dishonesty will be strictly enforced.</p><p>2 AIM 6330 COURSE OUTLINE</p><p>WK Date CH Topic Suggested Suggested Assigned Exercises Problems Cases 1 5/21/03 Course Introduction</p><p>2 5/28/03 1 Structure of Financial Accounting 4,7,9,12 None 2 Review of the Accounting Process 6,11 1,8 EX 2-14</p><p>3 6/4/03 3 Statements of Income and Cash Flows 9,13 2,4 CTC 3-6</p><p>4 6/11/03 4 Income Measurement & Profitability 1,4,9 2,8 IC 4-18</p><p>5 6/18/03 5 Balance Sheet & Financial Disclosures 6,13 2 RWC 5-8 7 Cash and Receivables 8,18 1,3,4,5,8 RWC 7-7</p><p>6 6/25/03 MIDTERM EXAMINATION</p><p>7 7/2/03 8 Inventories: Measurement 1,2,5,8,13,15,19 2,5,9 EC 8-6 9 Inventories: Additional Issues 1,2,5,9,20 5 EC 9-10</p><p>8 7/9/03 10 Operational Assets: Acquisition 4,6,7,17,19,23 4, 9 DC 10-17</p><p>9 7/16/03 11 Utilization of Operational Assets 1,2,8,11,16,19 4,10 EC 11-11</p><p>10 7/23/03 12 Investments 5,6,7,8,9,13,16 7 RWC 12-1</p><p>11 7/30/03 FINAL EXAMINATION</p><p>** CASE ASSIGNMENTS ARE DUE THE CLASS SESSION FOLLOWING THE COMPLETION OF A TOPIC** (FOR EXAMPLE: THE CTC 3-6 CASE IS DUE ON 6/11/03)</p><p>3</p>