University Of Texas at Dallas

Accounting 3320-Financial Information Management

Spring 2006

Instructor: Zhonglan Dai

Office: SOM 4.811
E-mail: WebCT exclusively

Time and location:

AIM 3320001-10036: Monday & Wednesday 12:30-1:45 p.m. at SOM 1.217
AIM 3320002-10037: Monday & Wednesday 2:00-3:15 p.m. at SOM 1.217
AIM 3320501-10038: Wednesday 7:00-9:45 p.m. at SOM 1.217

TA: to be announced

Office Hours: Wednesday 4:00-5:00 pm

Course Objective:
This course is designed to get you started with basic financial statement analysis. While
we study the preparation of financial statements, we will focus on the understanding of
the financial statements from a user’s perspective. Consequently, this course is case study
oriented. While we study each accounting topic, we will examine related cases to see how
we can apply the basic concepts to the real world company. Knowledge from course AIM
2301 is assumed.

Textbooks:
Financial Accounting in an Economic Context by Jamie Pratt (6th edition)
Cases in financial Reporting by D.E. Hirst and M. L. McAnally (5th edition)
Some cases will be distributed in class

Attendance:
There will be a sign-up sheet for each class except for the first one. Please sign after your
name. For your information, there is a strong positive correlation between coming to
class and your course performance (or your final grade). If you want a good performance
or grade, you know what you should do to get there. Neither the office hour nor e-mail
communication serves as a substitute for class teaching.

Grading:
Midterm 1: 25
Midterm 2: 25
Midterm 3: 25
Attendance: 10
Assignments: 15
Total: 100

Missed exams or assignment:

In order to receive a grade from the course, you must take all three exams. There is no
makeup exam. If you “have to” miss the exam (backed by signed document from
authorized person), you need to contact me ahead of time and take it before the rest of
students do. Failure to do so will result zero grade for the exam and for the course. No
late assignment will be accepted.

Disposition of Exams:
Per school policy, exams will be retained for one year and then destroyed.

Use of Computers and Recording Devices

Audio or videotaping of class lectures is prohibited. Students may use laptops to record
their notes subject to the following provisions: (1) the computer must be silent with
speakers muted; (2) THE COMPUTER CANNOT BE CONNECTED TO THE INTERNET. Students
failing to follow these rules will be asked to leave the classroom. Under no
circumstances will students be allowed to use their computers on exams.

Scholastic Integrity:
The University has policies and discipline procedures regarding scholastic dishonesty.
Detailed information is available on Scholastic Dishonesty web page. All students are
expected to maintain a high level of responsibility with respect to academic honesty.
Students who violate University rules on scholastic dishonesty are subject to disciplinary
penalties, including the possibility of failure in the course and/or dismissal from the
University. Since such dishonesty harms the individual, all students and the integrity of
the University, policies on scholastic dishonesty will be strictly enforced.

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Daily course schedule

Financial Information Management-Spring 2006

date day Topic

Pratt Hirst & McAnally
1/9/06 M Chap. 1
1/11/06 W Chap. 1
1/16/06 M No class: Martin Luther King Jr. Day
1/18/06 W Chap. 2 ASICS Corporation
1/23/06 M Appendix C: Home Depot
1/25/06 W Chap. 3
1/30/06 M Chap. 3
2/1/06 W Chap. 4
2/6/06 M Chap. 4
2/8/06 W Food Lion; Abercrombie & Fitch
2/13/06 M Review session
2/15/06 W Midterm 1
2/20/06 M Chap. 5
2/22/06 W Chap. 5
2/27/06 M Chap. 5
3/1/06 W Nike; Pharmacia
3/6/06 M No class: Enjoy Spring Break
3/8/06 W No class: Enjoy Spring Break
3/13/06 M Real Data exercises and
problems
3/15/06 W Review session
3/20/06 M Midterm 2
3/22/06 W Chap. 13
3/27/06 M Chap. 13
3/29/06 W Chap. 13
4/3/06 M Real Data exercises and Boston Beer & Lion Brewry
problems
4/5/06 W Chap. 14
4/10/06 M Chap. 14
4/12/06 W Chap. 14
4/17/06 M Kohl’s, Mayor’s Jewelers, Weis Markets
4/19/06 W Review session
4/24/06 M Midterm 3

Given the nature of the course, we may not be able to follow the above schedule
exactly (including the exam dates). I reserve the rights to make changes. All the
important announcements will be made in class.