Jul 14, 2024  
2021-2022 Graduate Catalog 
    
2021-2022 Graduate Catalog [FINAL EDITION]

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BUS 645 - Accounting and Managerial Decision Making


3 Credit(s)

This course provides an intuitive and in-depth understanding of the impact of business transactions, elements of corporate financial statements, and the use of financial statements to evaluate management  performance throughout an organization. Selected case studies from Harvard Business Publishing are used throughout the course to introduce students to modern financial problems encountered by business organizations from a range of industries, including technology, telecommunications, healthcare, and manufacturing, and show students how to think creatively to develop solutions. Students learn to build from the ground up the primary financial reports produced by a business using generally accepted accounting principles, learn to apply financial analysis of these reports, and develop an understanding of organizational objectives and accounting policies. Evaluation of organizational performance includes examination of asset utilization, growth, profitability, cash flow, and financial health. Students also learn to access 10-K filings and analyze selected sections of financial reports regarding the company’s performance and financial condition. The course also introduces essential cost measurement and budgeting concepts that play a role in internal management and control of modern business organizations. The course further examines accounting-related ethical issues, as well as the impact of the Sarbanes-Oxley Act on management’s responsibility for internal control over financial reporting.



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