Required Courses
203A Financial Accounting for Management
Introduces generally accepted accounting principles, concepts, and conventions, and develops analytical skills to interpret financial reports and measure business activities. The goal is to develop students’ ability to infer the business transactions underlying the reported numbers in the financial statements and be sophisticated readers of financial statements. The ability to read financial statements will help students make more informed decisions about firm value and managerial stewardship.
203B Managerial Accounting for Management
Topics include strategic cost management, tactical decisions (e.g., outsourcing, adding or deleting a product line, pricing), links strategies to performance measures, how the design of management accounting and control systems affect human behavior in organizations.
30A Principles of Accounting I
First course in a series of two introductory-level courses in accounting theory and practice. Emphasis on financial accounting concepts including the corporate financial statements, their content and interpretation, and the impact of financial transactions upon them. (Management 30A and Economics 25 The Economics of Accounting Decisions may not both be taken for credit.)
Elective Courses
231A FSA-Earnings Quality & Asset Analysis
Develops an initial set of skills essential to using financial statements for business analysis by examining earnings management, revenue recognition, the reporting of assets, and how financial reporting is related to the business environment and managerial incentives. The course builds student skills to forecast financial statements in preparation for use as inputs to valuation models.
231B FSA-Liability and Equity Analysis
Extends financial statement analysis to the reporting of liabilities and stockholders’ equity and their interaction with managerial incentives and the business environment. The course continues to build student skills to forecast financial statements in preparation for use as inputs to valuation models. Useful to anyone with interests in equity, business, or financial analysis, investment and commercial banking, accounting, and consulting.
232 Federal Taxation
An introduction to the theory and practice of federal income taxation of individuals, with emphasis on statutory materials; special attention to deferred compensation plans, employment relations, personal and business deductions, production of income and current topics with tax planning techniques.
234 Financial Statement Analysis
This course is designed to prepare students to interpret and analyze financial statements for investment and credit granting decisions. The course extends the core financial accounting and reporting skills by introducing detailed methods of fundamental financial analysis of business entities and valuation methods. The analyses will be carried out from the perspective of both internal and external financial statement users (CEOs, CFOs, shareholders, corporate financial analysts, security analysts, investors, lenders, etc.). The course is divided into four parts: accounting analysis, financial analysis, business strategy, and valuation.
235 Advanced Managerial Accounting
Design of cost information and systems used to plan and control organizational activities; procedures used to account for unit, process, and program costs; cybernetic evaluation of costing procedures; cost estimation, analysis, and accounting via computers.
236 Accounting Control and Corporate Governance
This course focuses on how corporate governance impacts and is impacted by corporate accountability. A wide range of topics is covered in this course, including the relationships between managers, boards of directors, auditors, and stakeholders. It also examines the interaction between external corporate governance mechanisms (like product-market competition, legislation, and regulation) and internal corporate governance mechanisms (like executive compensation & performance evaluation, and charter provisions & by-laws). Finally, it examines the interaction between internal and external corporate reporting, and how this interaction influences managerial and corporate behavior (e.g., the likelihood of corporate fraud).
290 Corporate Taxation
An introduction to federal income taxation of corporations emphasizing transactions between corporations and their shareholders. Tax treatment and planning reviewed. Topics include corporate formation, capital structure, dividends, stock redemptions, liquidations and an introduction to flow-thru entities: S Corporations and LLC.
290 Accounting Control and Corporate Governance
tba
290 Taxes&Business Strategy
tba
290 Valuation and Financial Modeling
The basic focus is on using accounting information to value equity securities and make investment decisions, which may include valuation of merger and acquisition targets. Overall, the course is intended to provide students with a strong theoretical and applied understanding of the key equity valuation and stock selection approaches and tools used by securities analysts, investment/portfolio managers, accountants, and consultants.
290 Taxes and Business Strategy
The course develops a conceptual framework for evaluating how tax rules affect financial decisions, and applies it to various types of financial decisions, such as savings vehicles, business entity choice, financial statement analysis, executive compensation, capital structure, mergers and acquisitions, estate and gift tax, and international tax planning