Accounting (ACCT)

Prerequisites: Graduate standing. Students will learn to construct and analyze financial statements of for-profit corporate enterprises. The basic accounting model including financial statement recording and preparation will be covered. A major emphasis will be placed on using financial statments for decision making by investors, creditors, and other users. Basic ratio analysis and valuation concepts will be introduced.

Prerequisites: Graduate standing and 5202 This course emphasizes the use of accounting information for internal planning and control purposes and introduces students to the types of managerial information used to effectively and efficiently run a business. The course covers (a) basic issues in costing, including activity based costing and product costing, (b) the generation and interpretation of information for planning and strategic decision making, including pricing, make-or-buy analysis, and cost-volume-profit analysis, and (c) the production and use of information related to performance measurement, including non-financial performance measures.

Prerequisite: graduate standing and permission of instructor. Intended to increase your ability to use and make decisions using information presented in the financial statements of publicly traded companies. A number of different decision contexts will be examined including valuation of potential acquisitions, investment analysis, credit analysis, managing corporate financing policies and analyzing business communications. Will consider the role of both accounting and non-accounting information. (Irreg.)