《FinancialReportingandAnalysisII》课程教学大纲.docx

OverseasChineseCollege–CourseSyllabusPagePAGE1ofNUMPAGES1

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CapitalUniversityofEconomicsandBusiness

OverseasChineseCollege

CourseSyllabus

YearandSemester

Fall(Sophomore)

CourseName

FinancialReportingandAnalysisII

CourseCode

CFA204

CourseType

?GeneralEducation(Required)?GeneralEducation(Elective)

?BasicDisciplinaryCourse?ProfessionalCourse(Required)

√ProfessionalCourse(Elective)?ProfessionalCourse(Expanded)

CourseCredits

2

CourseHours

32

Prerequisites

CFA105

Instructor

ContactInformation

OfficeHour

LearningCentre

Grade/Section

CourseTime/Place

Textbook

SchweserNotesfortheCFAExam–FinancialReportingandAnalysis,Level1Book3,2021.

ReferenceBook

FinancialReportingandAnalysis,CFAProgramCurriculum,Level1Volume3,2020,ISBN978-1-946442-78-9.

CourseDescription

Thestudentswillabletodemonstrateathoroughknowledgeoffinancialreportingproceduresandthestandardsthatgovernfinancialreportingdisclosure.Emphasisisonbasicfinancialstatementsandhowalternativeaccountingmethodsaffectthosestatementsandtheanalysisofthem.Thenthestudentsshoulddemonstratetheabilitytoanalyzeacompany’sreportedresultswithitseconomicreality,normalizedifferencesinaccountingtreatmenttomakevalidcrosscompanycomparisons,identifyqualityissuesthatmayexistinreportedfinancialstatements,anddiscernevidenceoffinancialstatementmanipulationbymanagement.Thewholesubjectwillbebreakintotwosections,andthisisthesecondone.

StudentLearningObjectives

Afterlearningthiscourse,thestudentswillbeableto:

Knowledge:

Describeinventories,long-livedassets,incometaxes,andnon-currentliabilitiesindetail,explaintheireffectonfinancialstatementsandreportedmeasuresofprofitability,liquidity,andsolvency;

Explainchosenaccountingtreatment,correspondingeffectonreported