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HU Credits:
3
Degree/Cycle:
2nd degree (Master)
Responsible Department:
Accounting
Semester:
1st and/or 2nd Semester
Teaching Languages:
English and Hebrew
Campus:
Mt. Scopus
Course/Module Coordinator:
Dr. Keren Bar-Hava
Coordinator Office Hours:
By appointment
Teaching Staff:
Dr. Elyashiv Wiedman,
Dr. Benjamin Segal,
Itamar Ben-Meir,
Dr. Keren Bar-Hava
Course/Module description:
The purpose of this course is to introduce the concepts, vocabulary, procedures and uses of financial accounting.
Course/Module aims:
The course emphasizes understanding the processes and procedures of financial statements and their interpretation.
Learning outcomes - On successful completion of this module, students should be able to:
Become informed users of financial statement information
Attendance requirements(%):
80
Teaching arrangement and method of instruction:
Lectures and discussion of problems
Course/Module Content:
See details in syllabus on course website.
The Accounting Process
Balance Sheet and Income Statement Concepts
Statement of Cash Flows
Quality of Earnings and Critical Accounting Analysis
Ratio Analysis
Receivables and Revenue Recognition
Inventories
Long-lived Assets
Long-term Liabilities
Shareholders' Equity
Required Reading:
See details in syllabus on course website.
Additional Reading Material:
See details in syllabus on course website.
Course/Module evaluation:
End of year written/oral examination 80 %
Presentation 0 %
Participation in Tutorials 0 %
Project work 0 %
Assignments 0 %
Reports 0 %
Research project 0 %
Quizzes 20 %
Other 0 %
Additional information:
The above information serves as a general indication. See syllabus on course website for finalized details.
For section 1 (fall semester) there is one min-exam at the middle of the semester in addition to the final exam at the end of the semester.
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