53:010:502 Accounting for Financial Reporting (3 credits)
Comprehensive coverage of the accounting system designed for financial reporting to stakeholders of the firm such as stockholders, creditors, financial analysts, and the public at large. The impact of financial transactions on the operating performance and financial position of the firm are emphasized. Application of GAAP in accounting, accounting irregularities and ethics in financial reporting are incorporated throughout the course. (MBA foundation course)
53:010:503 Accounting for Managerial Decisions (3 credits)
The course covers the accounting systems designed to help management in decision making. Planning (budgeting) and control systems, various product and service costing methods, and cost analysis for pricing replacement, outsourcing, quality and other management decisions are emphasized. Performance evaluation of product lines, divisions, and the firm as a whole including balanced scorecard and incentive systems are also covered. Prerequisite: Accounting for Financial Reporting 53:010:502. (MBA core course)
53:010:565 Financial Statement Analysis (3 credits)
Analysis, understanding, and interpretation of financial statements; simple skills and methods for making common sense of the elaborate financial statements and financial reports prepared according to existing accounting standards and conventions. Skills relevant to credit analyses, lending decisions, security analyses, investment decisions, and other decisions that rely on financial data. Prerequisite: Accounting for Financial Reporting 53:010:502. (MBA core course)
53:010:521,522 Directed Study in Accounting (3 credits)
Directed study supervised by an individual faculty member and approved by the Associate Dean of Graduate Studies. Prerequisite: Accounting for Financial Reporting 53:010:502.