Please read and understand this syllabus. Any questions should be raised during the first week of class. This document is a syllabus and not a contract and is always subject to change at my discretion. The primary course objective is to improve the student's proficiency in the field of financial accounting. This course provides a continuation of Financial Reporting I concentrating on the liabilities and owners' equity portions of the balance sheet and related income statement accounts.
Special topics covered include pensions and leases.
Absence from a scheduled examination without prior approval will result in a score of zero . Approval to be absent from an examination will be granted only in cases of extreme family member. Problems for each topic will be assigned and solutions will be placed on reserve in the library. As a general rule, I will only discuss the harder problems. Other problems will be discussed upon request.