THE UNIVERSITY OF TEXAS AT DALLAS

AIM 6330 –Corporate Financial Reporting

Spring 2006
Section 501 – Thursdays – 7:00p.m. – 9:45p.m. – SOM 2.107

Instructor: Chris Linsteadt, MBA, MS

Office: SOM 4.224
Phone: 972-883-5948
Email: chris.linsteadt@utdallas.edu or use WebCT
Office Hours: Thursdays from 5:45 p.m. – 7:00 p.m.

Course Description and Objectives:

This course is comprised of topics in external financial reporting, including: issues related to
measurement and reporting of cash, receivables, inventories, investments, property, plant and
equipment, and intangibles. Current generally accepted accounting principles for financial
reporting are analyzed as is their effect on the presentation of financial results by corporations
and other entities. This course is currently on the approved list of courses for the CPA
Examination in Texas.

Course Prerequisite:

AIM 6305 – Accounting for Managers or its equivalent

Course Materials:

Textbook: Intermediate Accounting, Third Edition by Spiceland, Sepe & Tomassini

Attendance:

It is critical to your success that you attend each class and take notes during the lectures. You should come
to class prepared, which means that you should have read the assigned material. Office hours are not a
substitute for coming to class; accordingly, I will not go over material covered in class with you if you have
missed class. As a courtesy to others, please turn off your cellular phones while in the classroom.

Homework:

Each week I will provide you with suggested exercises and/or problems to be
worked for each chapter. While there will be no points allocated to homework, there is a direct
correlation between working problems and performing successfully on examinations. It is your
responsibility to ask for help when you feel you need it from your peers and the instructor. You
are encouraged to work together to complete suggested problems.

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 THE UNIVERSITY OF TEXAS AT DALLAS
AIM 6330 – Corporate Financial Reporting
Spring 2006
Section 005 – Thursdays – 7:00 p.m. – 9:45 p.m. – SOM 2.107

Student Assessment:

There will be three examinations and a final examination. The final exam is cumulative.

Examination I 25%
Examination II 25%
Examination III 25%
Final Exam 25%
Total 100%

Makeup exams are given only for excused absences, which must be determined prior to the exam. Excused
absences may be given for verifiable medical or family emergencies. Written documentation must be provided to
qualify for an “excused absence”. Students who do not show up for an exam without making arrangements with me
prior to the exam will receive a zero. I do not guarantee that the level of difficulty of the makeup exam will be
comparable to the exam given at the scheduled time. I will determine the date and time of the makeup exam, and
you must make arrangements to take it at that time.

Translation of the total score into a letter grade will be based on the instructor’s judgment. The
letter grade will reflect each student’s performance relative to the class and standards expected of
graduate students.

Academic Dishonesty:

Students are expected to be above reproach in all scholastic activities. Students who engage in academic
dishonesty are subject to disciplinary penalties, including the possibility of failure in the course and dismissal from
the university. “Scholastic dishonesty includes, but is not limited to cheating, plagiarism, collusion, the submission
for credit of any work or materials that are attributable in whole or in part to another person, taking an examination
for another person, any act designed to give unfair advantage to a student or the attempt to commit such acts.”
Regents’ Rules and Regulations, Part One, Chapter VI, Section 3, Subsection 3.2, Subdivision 3.22. Since
academic dishonesty harms the individual, all students, and the integrity of the university, policies on academic
dishonesty will be strictly enforced.

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 AIM 6330
COURSE OUTLINE

WK DATE TOPIC CHAPTER

1 01/12/06 Course Introduction 1

2 01/19/06 Review of the Accounting Process 2

3 01/26/06 The Balance Sheet and Financial 3

Disclosures

4 02/02/06 The Income Statement and 4

Statement of Cash Flows

5 02/09/06 EXAMINATION I

6 02/16/06 Income Measurement and 5

Profitability Analysis

7 02/23/06 Cash and Receivables 7

8 03/02/06 Inventories-Measurement 8

9 03/09/06 SPRING BREAK

10 03/16/06 EXAMINATION II

11 03/23/06 Inventories-Additional Issues 9

12 03/30/06 Operational Assets: Acquisition 10

and Disposition

13 04/06/06 EXAMINATION III

14 04/13/06 Operational Assets: Utilization 11

and Impairment

15 04/20/06 Investments 12

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16 04/27/06 FINAL EXAM