Emba

Nile University - School of Business

Executive Master of Business Administration

Course Outline

acct 601 - financial accountancy

Fall Term 2013

Professor: Khaled A. Hegazy

Office hours: By Appointment

E-mail address: khegazy@nileuniversity.edu.eg

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Course Description

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The course introduces students who are not specialists in accounting and finance to the fundamental concepts and techniques of financial accounting with specific emphasis on financial reporting. It conveys sufficient knowledge for an adequate interpretation, analysis and use the financial accounting information. The first part of the course focuses on generating the basic financial statements (balance sheet, income statement, and statement of cash flows) and their articulation. During the second part of the course more specialized accounting issues will be examined, including the problems of accounting measurement and disclosure of receivables, inventories, plant assets and equipment, intangibles, liabilities and owners equity. The Third part of the course addresses the importance of the cash flows statement and the use of financial analysis techniques to analyze and interpret financial statements. Finally, discussion throughout the course will focus on the uses and limitations of financial information as a tool to help analyze, diagnose and solve business problems.

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Course Prerequisites

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The course unit assumes no background knowledge in accounting.

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Course Objectives

When students have finished and successfully completed this course, they should be able to:

1. Discuss accounting as the language of business and...