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Financial Accounting Syllabus

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ACC 201 - Financial Accounting
Fall 2015
Syllabus (updated September 27, 2015)
Contact Information:
Professor: Michelle Yetman
Email: mhyetman@ucdavis.edu (type “ACC 201” in the subject line in email correspondence)
Office: Gallagher Hall, room 3408
Office phone: 530-754-7808
Office Hours: by appointment – email to schedule
Class Sessions:
Class sessions will be held Tuesdays from 9 AM to 12:50 AM in room 1213 Gallagher Hall.
Course Content:
This course will develop your knowledge of corporate financial reporting by applying the technical standards that define the recognition and measurement of assets, liabilities, and stockholders’ equity. While some emphasis will be placed on the use of accounting data for decision making, the importance of financial reporting to external users will be stressed. In addition to studying current financial reporting and disclosure requirements, we will also discuss current reporting controversies and practices.
Course Objectives:
Students will be expected to develop and demonstrate:
• an understanding of complex financial events and their effect on financial statements, cash flows, and accounting-based contracts;


critical thinking skills (i.e., gathering and integrating data for complex situations);

• an understanding of the interrelationships among the income statement, balance sheet, statement of cash flows, and footnotes;
Course Materials:
Textbook: Intermediate Accounting, 15th Edition by Donald E. Kieso, Jerry J. Weygandt, Terry
D. Warfield, March 2013
Additional course materials will be provided on SmartSite under Resources. Note that electronic copies of the class notes are not a substitute for the material covered in class. They are intended to assist you in note taking during class.

1

Attendance:
Although I do not take attendance, I strongly suggest that you attend class, as it is

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