BUS-A 504 Selected Topics in Financial Accounting

• 7 weeks
• 1.5 credits
• Prerequisite(s): MBA Core

Financial accounting focuses on the process by which firms report economic information to users both inside and outside the firm (e.g., managers, stockholders, potential investors, creditors). This course is a continuation and expansion of the financial accounting material that was covered in the MBA core, and the format of this course will be quite similar to the MBA core course. As a result of this course, you should be better able to read, interpret, and analyze financial statement information. This course will be beneficial to both those students who plan to analyze financial performance as major part of their day-to-day job as well as those who expect to have P&L (profit and loss) responsibility as part of their overall job description. Common topics include:

• Financial Statement Analysis
• Marketable securities and long-term investments
• Consolidations and Business segment reporting
• Intangible Assets
• International accounting issues and non-US financial reporting
• Pensions
• Deferred Taxes

The course materials will include Wahlen, J; Jones, J and Pagach, D. Intermediate Accounting Reporting Analysis 2nd Edition, Cengage Press 2015 along with additional articles and Harvard cases.