||FIN449 - Analysis of Financial Statemen
||For the correct edition of the textbook assigned to a specific class, go to: http://www.nutextdirect.com
|Course Description: An examination of U.S. accounting principles, the course emphasizes the analysis and interpretation of financial statements for management and investment purposes. Students evaluate financial statements of actual publicly traded firms. Course material is applicable to credit policy, investment analysis, and other operating and financial policy decisions.
|Course Learning Outcomes:
- Compare and contrast the components of and the interrelationship between the three basic financial statements: income statement, balance sheet, and statement of cash flow.
- Differentiate between the cash and accrual concepts of accounting.
- Use the cash flow statement to examine a firm's liquidity position and determine the firm's operating cash flow.
- Evaluate the criteria for revenue and expense recognition and utilize this information to better determine the firm's operating performance.
- Estimate the effect of alternative inventory accounting methods on cash flow, income, and financial ratios.
- Analyze alternative inventory accounting methods impact the financial statements of firms in the manufacturing and retail sectors.
- Evaluate the concept of deferred taxes and its' implication for financial analysis.
- Compare and contrast the financial statement effects of using operating leases versus using capital leases.
|Specified Program Learning Outcomes:
MAJOR IN FINANCIAL MANAGEMENT
- Demonstrate oral and written communication skills needed by financial managers.
- Evaluate corporate long-term projects based on the capital budgeting techniques.
- Evaluate financial products and services offered by the financial institutions.
- Examine the financial position of an organization and make financial decisions.
- Explain the financial objectives of an organization and apply quantitative, qualitative and problem-solving skills in order to achieve those objectives.
Students with Disabilities:
Students seeking special accommodations due to a disability must submit an application with supporting documentation, as explained under this subject heading in the General Catalog. Instructors are required to provide such accommodations if they receive written notification from the University.
Writing Across the Curriculum:
Students are expected to demonstrate writing skills in describing, analyzing and evaluating ideas and experiences. Written reports and research papers must follow specific standards regarding citations of an author's work within the text and references at the end of the paper. Students are encouraged to use the services of the University's Writing Center when preparing materials.
The following website provides information on APA, MLA, and other writing and citation styles that may be required for term papers and the like: http://www.nu.edu/LIBRARY/ReferenceTools/citations.html
National University Library:
National University Library supports academic rigor and student academic success by providing access to scholarly books and journals both electronically and in hard copy. Print materials may be accessed at the Library in San Diego or through document delivery for online and regional students. Librarians are available to provide training, reference assistance, and mentoring at the San Diego Library and virtually for online or regional students. Please take advantage of Library resources:
Contact the Library:
- (858) 541-7900 (direct line)
- 1-866-NU ACCESS x7900 (toll free)
Use the Library Training Tools (on the Library Homepage) for additional help
- Recorded class presentations
- Tutorials & Guides (APA/MLA, Peer-Review, and more)
Plagiarism is the presentation of someone else's ideas or work as one's own. Students must give credit for any information that is not either the result of original research or common knowledge. If a student borrows ideas or information from another author, he/she must acknowledge the author in the body of the text and on the reference page. Students found plagiarizing are subject to the penalties outlined in the Policies and Procedures section of the University Catalog, which may include a failing grade for the work in question or for the entire course. The following is one of many websites that provide helpful information concerning plagiarism for both students and faculty: http://www.indiana.edu/~wts/pamphlets/plagiarism.shtml
Ethical behavior in the classroom is required of every student. The course will identify ethical policies and practices relevant to course topics.
Students are expected to be competent in using current technology appropriate for this discipline. Such technology may include word processing, spreadsheet, and presentation software. Use of the internet and e-mail may also be required.
Learning to work with and value diversity is essential in every class. Students are expected to exhibit an appreciation for multinational and gender diversity in the classroom.
As a diverse community of learners, students must strive to work together in a setting of civility, tolerance, and respect for each other and for the instructor. Rules of classroom behavior (which apply to online as well as onsite courses) include but are not limited to the following:
- Conflicting opinions among members of a class are to be respected and responded to in a professional manner.
- Side conversations or other distracting behaviors are not to be engaged in during lectures, class discussions or presentations
- There are to be no offensive comments, language, or gestures