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THE UNIVERSITY OF T EXAS AT DALLAS

AIM 6330 Corporate Financial Reporting

Class Corporate Financial Reporting

Hours: Tuesday/Thursday 5:30 pm to 6:45 pm
Professor: Michael Tydlaska, MS, MBA, MA, CPA
Email: tydlaska@utdallas.edu
Web page: webct.utdallas.edu
Consultation: 5:00 pm to 5:30 pm Tuesday 2.804 (Classroom)
Location / Phone:
Office Hours:
Prerequisites: AIM 6305 or AIM 6201

Course
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.

Required Text
INTERMEDIATE ACCOUNTING, by Spiceland, Sepe and Tomassini (Updated 3rd edition)

Grades
There will be two regular exams and a comprehensive final exam. No make-up exams will be given.
Medical emergencies and family emergencies are the only valid reasons that will be accepted for missing
an exam. You must provide supporting documentation (e.g., signed note from a physician) if you do miss
an exam. If you do not have a valid reason for missing an exam, you will receive a zero on the exam,
which usually implies failing the course.

Exam 1 20% Chapters 1, 2, 3 and 4

Exam 2 20% Chapters 5, 7, 8 and 9
Exam 3 40% Chapters 1-12 (excluding 6)
Homework 20%

l Exams will be closed book and no notes will be allowed.

l Homework problems will be assigned from the textbook and handouts.
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Class Attendance and Homework

In my opinion, class attendance and homework are the two most important components of this course.
Based on my prior experience, those students who generally do very well in this class are those who attend
class and those who don't do as well are those who tend to skip class. Consequently, knowing what to
study for the exams is much easier if you've been in class on a regular basis. Trying to figure out on
your own some of the course material is just too tough – year after year, students tell me that the
easiest way to get a grasp on the material is to come to class. We will work a number of problems
in the classroom as a group to facilitate the learning process.

Scholastic Dishonesty

The University has policies and discipline procedures regarding scholastic dishonesty. Detailed information
is available on the 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 individ ual, all students and the integrity of
the University, policies on scholastic dishonesty will be strictly enforced.