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  • ACCOUNTG 340: Financial Accounting

    3.00 Credits
    Duke University

    Introduces the student to the types of information requirements imposed on the firm by agencies in its environment and develops an understanding of the activities of the firm within the framework of a financial accounting system designed to satisfy these information requirements. Emphasis is given to the study of financial accounting, reporting, and measurement problems from a theoretical and an applied basis, using cases and topical problems in financial accounting as a foundation for the learning experience. Instructor: Staff
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  • ACCOUNTG 340C: Financial Accounting

    3.00 Credits
    Duke University

    Provides an introduction to the financial reporting process and to using financial reports. Students learn skills that can be used to read, analyze, and understand financial reports. The course focuses on fundamental accounting concepts and the economic events and transactions that form the basis of the information in financial reports. The course considers topical issues in financial reporting and makes considerable use of exercises and cases based on financial reports. Instructor: Staff
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  • ACCOUNTG 340G: Global Financial Accounting

    3.00 Credits
    Duke University

    Focuses on how economic events and transactions are communicated through the financial reporting process in both U.S. and non-U.S. jurisdictions. In this course, students will obtain a basic understanding of (1) the fundamental concepts that support financial reporting systems; (2) the role of judgements and estimates in the preparation and interpretation of financial reports; (3) how to read, analyze and interpret financial reports prepared in different countries; (4) the major differences across countries in financial reporting and some implications of those differences. Instructor: Staff
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  • ACCOUNTG 341C: Managerial Accounting

    3.00 Credits
    Duke University

    Emphasizes the use of accounting information for internal purposes as opposed to the external disclosure focus of the financial accounting course. The design of management accounting systems for planning and controlling operations, and for motivating personnel is covered. The course integrates accounting with ideas from microeconomics, data analysis, finance, and operations management. Instructor: Staff
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  • ACCOUNTG 341G: Cost Management and Control in Global Organizations

    3.00 Credits
    Duke University

    Examines the use of accounting information in the development and implementation of a successful global corporate strategy and how control systems enhance the strategic planning process. Topics: cost behavior, measurement, and cost management; cost management innovations; strategic cost analysis; quality management and cost; planning and control in performance measurement, evaluation and transfer pricing in global organizations. Instructor: Staff
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  • ACCOUNTG 341W: Managerial Accounting

    3.00 Credits
    Duke University

    Emphasizes the use of accounting information for internal purposes as opposed to the external disclosure focus of the financial accounting course. The design of management accounting systems for planning and controlling operations, and for motivating personnel is covered. The course integrates accounting with ideas from microeconomics, data analysis, finance, and operations management. Instructor: Staff
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  • ACCOUNTG 342: Corporate Financial Reporting

    3.00 Credits
    Duke University

    Provides an in-depth examination of corporate accounting measurement. Helps students appreciate the diverse environmental factors associated with corporate disclosure, understand contemporary practices in corporate financial reporting, and analyze and interpret financial information critically with a view toward evaluating the financial health of a firm. Prerequisite: Accounting 340. Instructor: Staff
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  • ACCOUNTG 343: Measurement and Control of Product Costs

    3.00 Credits
    Duke University

    Study of the relationship between product costing systems and strategic analysis. Strategic planning depends heavily on the output of cost accounting systems since decisions based on incorrect product costs are likely to be wrong. Furthermore, productivity improvements cannot usually be made unless reliable cost data are available. Recently many firms have discovered that their cost systems do not supply reasonable information. Apparently profitable products actually lose money because relevant data for decisions are not obtainable. Use of case studies and articles examines why many cost systems are unsatisfactory, what the symptoms of cost system failure are, and how to appropriately structure an improved system. Instructor: Staff
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  • ACCOUNTG 348: Business Planning

    3.00 Credits
    Duke University

    Presents corporate, security, and tax issues for analysis and resolution through examining a series of problems involving common business transactions. The problems will include such topics as the formation of closely held and public corporations, stock redemption, the sale of a business, merger and other types of combination transactions, and recapitalization, division, and dissolution of corporations. Instructor: Staff
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  • ACCOUNTG 441C: Financial Statement Analysis

    3.00 Credits
    Duke University

    Provides a broad framework for using financial statement information in a variety of business analysis contexts. Students first develop an understanding of a firm's competitive strategy through the use of techniques such as ratio analysis and prospective analysis. Topics in the second portion of the course include intangible assets, international accounting, earnings quality, and earnings management. Instructor: Staff
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