Detailed course offerings (Time Schedule) are available for
B ACCT 501 Accounting Theory (4)
Focuses on the basic market paradigm that governs accounting and accounting institutions. Uses concepts such as agency theory, permanent income, and Hicksian income. Explores issues such as the use of book value and earnings as alternative anchors and the need for disclosure versus accounting.
View course details in MyPlan: B ACCT 501
B ACCT 502 Seminar on Financial Accounting (4)
Introduces the basic wisdom derived from financial accounting research. Starting with the efficient market paradigm, students are exposed to the concept of value relevant information of market participants and the role of accounting information. Case studies/ journal articles examine the current dilemmas/controversies in financial accounting.
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B ACCT 503 Corporate Financial Reporting (4)
Combines ideas and tools from economics, statistics, decisions theory, and finance with traditional accounting concepts such as faithful representation to develop a general framework for general purpose financial reporting.
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B ACCT 504 Advanced Managerial Accounting (4)
Exposes student to the user's perspective of managerial accounting information, incorporating uncertainty and fully exploiting the interrelationship between cost determination, performance evaluation, and economic decision making. Focuses on the underlying theory of cost allocation as an applied mechanism design and incentive issues arising with cost management/control practices.
View course details in MyPlan: B ACCT 504
B ACCT 505 Financial Statement Analysis (4)
Students analyze actual financial statements with a view to valuing a firm form the valuation fundamentals and comparing their findings to actual market valuations. Stretches students' ability to apply knowledge and skills developed in prior courses to perform challenging real-world tasks. Prerequisite: B ACCT 501; B ACCT 503.
View course details in MyPlan: B ACCT 505
B ACCT 506 Seminar on Strategic Cost Management (4)
Aims to introduce students to how cost information can be used to create and support business strategy and how the existing cost accounting systems need to be adapted for strategic use. Prerequisite: B ACCT 504.
View course details in MyPlan: B ACCT 506