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Course Criteria
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2.00 Credits
This course is concerned with the development and use of cost information to create, communicate, implement and control strategies. This course requires you to take theoretical constructs, and using the firm's internal accounting system, apply them to actual, real-world managerial problems. Accordingly, this course is a problem-solving course, and as such requires you to gain familiarity with the topics by working on problems taken from practice. The topics covered include use of cost accounting in various internal decisions, transfer pricing, activity-based costing, customer profitability reporting, to name but a few. We will discuss both the benefits and limitations of accounting information in the context of various decisions and performance evaluation.
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2.00 Credits
The course covers the topics of opportunity cost, cost behavior, cost-volume-profit analysis, information economics, responsibility centers, transfer pricing, budgeting, cost allocations, product and service costing, activity-based costing, customer profitabiltiy reporting and variance analysis. Knowledge of this material has been useful to prior students while interviewing for job placements. Grading is based on individual assignments, group work and a final examination.
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3.00 Credits
This course will expose students to recent advances in cost accounting and highlight important inputs into the design of cost systems. Cases will cover a variety of decision-making settings and highlight the role of cost information in these settings. The course objectives are: (1) to develop an understanding for the important characteristics of a good cost system; and (2) to analyze the role of cost information in a variety of management decisions such as pricing, product mix, improving productivity, and quality management and performance evaluation. Emerging themes such as activity-based costing, target costing, customer profitability analysis, theory of constraints, and cost of quality, will be examined.
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3.00 Credits
The course goal is to have students view business problems holistically and integrate people, process, and technology, in developing systemic solutions. Major topics include: strategy, process, technology, and change enablement. A variety of cases are used to develop the major course ideas. The course also covers tools such as activity-based management, managing quality costs and lean production, among others.
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3.00 Credits
This course develops a framework that integrates management accounting and strategic management. The focus of the course is on the development and use of financial/cost and non-financial information to support the management of the firm and the achievement of its strategic goals. Topics include aligning management accounting and firm strategy, the balanced scorecard, value chain analysis, cost driver analysis, target costing, budgeting, transfer pricing, theory of constraints, accounting for quality, relevant costs, and management decision models.
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2.00 Credits
This course focuses on the use of accounting information for equity valuation and techniques of fundamental analysis. The course includes a detailed examination of alternative methods of equity valuation that are ultimately applied in projects involving publicly traded firms. Particular emphasis is placed on valuation using the residual operating income valuation model, which is gaining popularity in academic work and in practice. The course begins with a comparison of discounted cash flow and accounting-based approaches to fundamental valuation. Other topics include methods of financial statement analysis, forecasting, determinants of firms' price-to-earnings and market-to-book ratios, and approaches to dealing with accounting issues. The objective is for students to be able to apply the valuation models and other analytical tools discussed in the course using data from actual companies. To meet this objective, the course is structured around building the knowledge and skills needed to complete a valuation project.
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3.00 Credits
This course deals with the analysis of financial information (particularly firms' financial reports) and the use of this information in making decisions regarding investing in these firms. The primary focus will be on equity (stock) valuation, with some attention given to credit analysis and the valuation of debt. Methods to determine stock value using fundamental analysis will be examined in detail and applied in projects involving listed companies. Topics include a comparison of accounting and discounted cash flow approaches to valuation, methods of financial statement analysis, dealing with accounting issues, forecasting firms' futures, determining firms' price/earnings and market-to-book ratios, and the analysis of risk.
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3.00 Credits
This course focuses on the use of accounting information for equity valuation and techniques of fundamental analysis. The course includes a detailed examination of alternative methods of equity valuation that are ultimately applied in projects involving publicly traded firms. Particular emphasis is placed on valuation using accounting-based valuation approaches as alternatives to multiples of sales, earnings, and cash flows or the discounted cash flow (DCF) models currently used by valuation professionals. Accounting-based valuation models considered include the Residual Operating Income (ReOI) Model, which has gained popularity in academic work and in practice, and the more recent Abnormal Operating Earnings Growth (AOEG) model, which provides a rigorous foundation for simplified approaches such as the Gordon Growth Model and earnings capitalization models that incorporate the present value of growth opportunities (PVGO). The course begins with a comparison of discounted cash flow and accounting-based approaches to fundamental valuation. Other topics include methods of financial statement analysis, pro-forma analysis and forecasting, determinants of firms' price-to-earnings and market-to-book ratios, and approaches to dealing with accounting issues. The objective of the course is for students to be able to apply the valuation models and other analytical tools discussed in the course using data from actual companies. To meet this objective, the course is structured around building the knowledge and skills needed to complete a valuation project. The course also considers applications of fair value accounting standards, such as SFAS 157 and SFAS 159 in U.S. Generally Accepted Accounting Principles (GAAP) and their counterparts in International Financial Reporting Standards (IFRS).
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3.00 Credits
Auditors interface with modern information systems in varied ways almost daily. Auditors must evaluate corporate internal controls and test operational effectiveness to opine regarding internal controls. Auditors query information systems in the perfomance of analytical tests and for purposes of audit planning, compliance and substantive testing to opine regarding the financial statement. This course provide students a foundational understating of relational database theory, and systems control concepts and applications. Students are similarly exposed to modern ERP systems and offered hands-on experince with ACCESS and ACL applications relevant to the practice of modern auditing.
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3.00 Credits
This course exposes students to the demand for, and the supply of, independent professional services that improve the quality of information for decision-makers. Topics include markets, measurement, value, risk, communication and information search for assurance service engagements in electronic commerce, systems reliability, entity performance and health care, among others.
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