Finance & Risk Engineering
1
2020 Fall - FIN-UY 2103 Syllabus
FIN-UY 2103 A
Creating and Understanding Financial
Statements
Instructor Information
● Ingrid M Marshall, CPA – Adjunct Professor
● 570-620-1322 (business hours)
● Office hours: by appointment
Course Information
● Fin-UY 2103
● Creating and Understanding Financial Statements
● MA-UY 1124 or MA-UY 1154 or MA-UY 1424
● Sophomore Standing or higher.
● Class time: Thursdays: 2:00pm – 4:40pm
Course Overview and Goals
This course provides a solid understanding of the creation and interpretation of modern financial
statements. Topics include the compelling reasons for financial statements, Sarbanes-Oxley,
U.S. accounting principles and how they differ abroad, quality of financial information, financial
ratios and their uses, cash-flow analysis, measurement of corporate performance, credit
analysis and introduction to managing financial risk.
Course Requirements
Assigned Readings
The required text for the course is: Financial Accounting, Seventeenth (17
th
) Edition
(Williams, Haka, Bettner & Carcello) Textbook only,
no supplemental material is necessary.
ISBN- 9781260006452 Textbook only
Students should read the required chapter before class. Assigned problems must be submitted
online before the start of the following class and will be reviewed in class.
Finance & Risk Engineering
2
2020 Fall - FIN-UY 2103 Syllabus
Course Schedule
Topics and Assignments
Chapter
Self-test
Brief Ex.
Problems
Case
09/03/2020
1
3,5,6
3
-
2
1,3,4,8
3,5
3A
3,8
09/10/2020
3
1,3,8
5,6,9,10
3B(a only)
1
4
1,2,3
10
4.2A (c only),
4.7B(g only)
1
09/17/2020
5
3,4,8
1,2,8
8B
1
09/24/2020
6
1,4,5,8
1,3
3A
1
10/01/2020
Exam 1
(Chapters 1-5)
10/08/2020
7
1,6,7,10
6,7,8,11
3A
3
10/15/2020
8
1,2,4,5,6
4,7,10
2A, 3A
-
10/22/2020
9
1,2,5,6
2,6,8,9
1A,5A,6A
3
10/29/2020
10
1,2,5,7,9
2,7
1A,2A
3,4
11/05/2020
11
1,2,3,4,5,6
4, 7, 10
5A, 7A
1
12
1,2,4,5
1,2,3,6
4A
5
11/12/2020
Exam 2
(Chapters 6-10)
11/19/2020
13
1,2,5
1,5,6,7
4A,6A
-
11/26/2020
BREAK
No class
12/03/2020
14
2,4,6,7
1,2,3,5,6,9,10
8A
3
15
None
12/10/2020
Review
12/17/2020
Final
GA:
Finance & Risk Engineering
3
2020 Fall - FIN-UY 2103 Syllabus
Grading of Assignments
The grade for this course will be determined according to the following formula:
Assignments/Activities % of Final Grade
Homework 10%
Exam 1 30%
Exam 2 30%
Final Paper 30%
• Homework must be emailed to the GA before the start of class. They will be graded
The homework for Chapters 1-3 will be due before the second day of class.
• Midterms are not cumulative. Everyone is required to take all exams; there will be no
make-up exams. If you miss a midterm exam for a documented illness or family
emergency, the points from the missed exam will be added to the other exam. If you
miss the midterms for any other reason, you will get a score of 0. The questions on
the exams will be similar to the homework problems and the problems that we have
worked in class. If you have completed all the homework and the in-class problems you
will have plenty of practice in the types of questions you can expect on the exams. The
exams cover all the material in the textbook that has been assigned as reading. All exams
will be closed book. You will need a calculator. Cell phone calculators are not permitted.
Finance & Risk Engineering
4
2020 Fall - FIN-UY 2103 Syllabus
Letter Grades
Letter grades for the entire course will be assigned as follows:
Letter Grade Points Percent
A
4.00
89.5% and higher
B+
3.33
83.5% - 89.4%
B
3.00 77.5% - 83.4%
C+
2.33
70.5% - 77.4%
C
2.00 63.5% - 70.4%
D+
1.33
59.5% - 63.4%
D
1.00
55.0% - 59.4%
F
.00
Below 55%
View Grades
You may see your grades in NYU Classes. The process of assigning grades is intended to be
one of unbiased evaluation. If you feel that an error has been made in grading your test paper or
in assessing an overall course grade, you may submit a request to have the grade re-evaluated.
Please submit such requests in writing to me within seven days of receiving the grade, including
a brief statement of why you believe that an error in the grading has been made.
Course Materials
Required Textbooks & Materials
Financial Accounting, Seventeenth (17
th
) Edition
(Williams, Haka, Bettner & Carcello) Textbook only,
no supplemental material is necessary.
ISBN- 9781260006452 Textbook only
Resources
● Access your course materials: NYU Classes (nyu.edu/its/classes)
● Databases, journal articles, and more: Bern Dibner Library (library.nyu.edu)
NYU Virtual Business Library (guides.nyu.edu/vbl)
● Obtain 24/7 technology assistance: Tandon IT Help Desk (soehelpdesk@nyu.edu,
646.997.3123)
NYU IT Service Desk (AskIT@nyu.edu, 212-998-3333)
Finance & Risk Engineering
5
2020 Fall - FIN-UY 2103 Syllabus
Policies
Academic Misconduct
A. Introduction: The School of Engineering encourages academic excellence in an
environment that promotes honesty, integrity, and fairness, and students at the School of
Engineering are expected to exhibit those qualities in their academic work. It is through
the process of submitting their own work and receiving honest feedback on that work
that students may progress academically. Any act of academic dishonesty is seen as an
attack upon the School and will not be tolerated. Furthermore, those who breach the
School’s rules on academic integrity will be sanctioned under this Policy. Students are
responsible for familiarizing themselves with the School’s Policy on Academic
Misconduct.
B. Definition: Academic dishonesty may include misrepresentation, deception, dishonesty,
or any act of falsification committed by a student to influence a grade or other academic
evaluation. Academic dishonesty also includes intentionally damaging the academic
work of others or assisting other students in acts of dishonesty. Common examples of
academically dishonest behavior include, but are not limited to, the following:
1. Cheating: intentionally using or attempting to use unauthorized notes, books,
electronic media, or electronic communications in an exam; talking with fellow
students or looking at another person’s work during an exam; submitting work
prepared in advance for an in-class examination; having someone take an exam
for you or taking an exam for someone else; violating other rules governing the
administration of examinations.
2. Fabrication: including but not limited to, falsifying experimental data and/or
citations.
3. Plagiarism: intentionally or knowingly representing the words or ideas of another
as one’s own in any academic exercise; failure to attribute direct quotations,
paraphrases, or borrowed facts or information.
4. Unauthorized collaboration: working together on work that was meant to be done
individually.
5. Duplicating work: presenting for grading the same work for more than one project
or in more than one class, unless express and prior permission has been
received from the course instructor(s) or research adviser involved.
6. Forgery: altering any academic document, including, but not limited to, academic
records, admissions materials, or medical excuses.
Disability Disclosure Statement
Academic accommodations are available for students with disabilities. Please contact the
Moses Center for Students with Disabilities (212-998-4980 or mosescsd@nyu.edu
) for
further information. Students who are requesting academic accommodations are advised to
reach out to the Moses Center as early as possible in the semester for assistance.