ADVANCED FINANCIAL ACCOUNTING

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Jiangxi University of Finance and
Economics
International School
Advanced Financial Accounting

Course Syllabus:
Course: Advanced Financial Accounting
Unit convener: Professor Matin Khan
Objectives:
Advanced Financial Accounting is designed to prepare you to interpret
and analyze financial statements effectively. The course explores in
greater depth financial reporting topics introduced in the first-year course
in financial accounting and also examines additional topics not covered in
that course. As in the first-year course, we take the perspective of users
(i.e., not preparers) of financial statements. However, we develop
sufficient understanding of the concepts and recording procedures to
enable you to understand the details of financial disclosures and to
interpret them in an informed manner. We discuss each financial reporting
issue in terms of its effect on assessments of a firm’s profitability and risk.
This course is designed primarily for students who expect to be intensive
users of financial statements as part of their professional responsibilities.
Requirements:
Written work (e.g., textbook problems, problem sets based on recent
10-Ks) is assigned for most class sessions. Although homework is not
collected, class discussions of these assignments are a key component of
this course, and class discussion is clearly more interesting and more
productive when students have read the assigned materials and prepared
written work thoroughly and thoughtfully. I do call on students (more or

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关键词：Accounting financial inancial Financia counting