365-1029-00L  Harvard Business School: Financial Accounting Online

SemesterAutumn Semester 2016
LecturersA. J. Schicker
Periodicityyearly recurring course
Language of instructionEnglish
CommentExclusively for MAS MTEC students (first semester).
The online course will be open from 19.09.2016 to 22.01.2017. Within this time, students can proceed through the course at their own convenience. Seat time is about 25 hours.

All MAS MTEC students will receive further information by e-mail on 19.09.2016.



Courses

NumberTitleHoursLecturers
365-1029-00 SHarvard Business School: Financial Accounting Online
All relevant course information including how to access and activate the online course can be found on Moodle. The Moodle site will be accessible from 19 September 2016 via myStudies.

No lectures are offered for this course. Specific course topics can be discussed with other course participants, and any questions regarding the course content will be answered by an expert on the learning platform Moodle.
25s hrsA. J. Schicker

Catalogue data

AbstractThis course is a web-based, online, interactive introduction to financial accounting within the context of management requirements. It has been developed by Harvard Business Publishing.
ObjectiveThe online course uses the case study "Global Grocer" to guide the students from company foundation with a simple balance sheet towards more complex balance sheets, income and cash flow statements. This ensures an integrated understanding of company transactions.
Content1. Introductory Section
1.1 Terms and Concepts
1.2 The Balance Sheet
1.3 Income Statement
1.4 Accounting Records
1.5 The Statement of Cash Flows
2. Advanced Section
2.1 Revenue & Receivables
2.2 Inventories and Cost of Sales
2.3 Depreciation and non-current Assets
2.4 Liabilities and Financing Costs
2.5 Investment & Investment Income
2.6 Deferred Taxes and Tax Expense
2.7 Owner's Equity
Lecture notesThe Financial Accounting online-course is an ideal complement to the lectures "Accounting for Managers (363-0711-00)" as well as "Financial Management (363-0560-00)" with the purpose to further deepen the student's knowledge of accounting. Parts of the course content are overlapping, however, it is provided in a different context. Not covered in the online course is managerial accounting which is an important topic in the lecture "Accounting for Managers".
LiteratureNeedles & Powers (2010), Financial Accounting, 11e, South-Western College Pub
Prerequisites / NoticeThe online course will be open from 19.09.2016 to 22.01.2017. Within this time, students can proceed through the course at their own convenience. Seat time is about 25 hours. The online course should be accessed and activated only if students wish to take and complete it.

No lectures are offered for this course. Specific course topics can be discussed with other course participants, and any questions regarding the course content will be answered by an expert on the learning platform Moodle.

Performance assessment

Performance assessment information (valid until the course unit is held again)
Performance assessment as a semester course
ECTS credits1 credit
ExaminersA. J. Schicker
Typesession examination
Language of examinationEnglish
RepetitionThe performance assessment is only offered in the session after the course unit. Repetition only possible after re-enrolling.
Mode of examinationwritten 60 minutes
Additional information on mode of examinationThe online course offers 3 online training examinations with a threshold of 65% each, which are for practicing purposes only.

The performance assessment takes place during the session examination period. Repetition is only possible after re-enrolling in the next autumn semester.

It is highly recommended to complete the online course before the session examination.
Written aidsPocket calculator and a HANDWRITTEN summary of the online course. No restriction on number of pages of handwritten summary. NOT allowed: computers, books or print-outs.
This information can be updated until the beginning of the semester; information on the examination timetable is binding.

Learning materials

No public learning materials available.
Only public learning materials are listed.

Groups

No information on groups available.

Restrictions

PriorityRegistration for the course unit is only possible for the primary target group
Primary target groupMAS ETH in Management, Technology, and Economics (365000) starting semester 01

Offered in

ProgrammeSectionType
MAS in Management, Technology, and EconomicsElectives, 1. and 3. SemesterWInformation