ACCT603 - Financial Accounting - Basic Course
The on-line summer course ACCT 603 prepares students for ACCT 611 or 613. ACCT 611 and 613 are full semester courses intended for students who do not have the knowledge associated with the successful completion of one university-level course in financial accounting. ACCT 603 consists of on-line video lectures, self-study homework assignments, and a self-assessment exam. Students must complete ACCT 603 and pass the self-assessment exam prior to taking ACCT 611 or 613. ACCT 603 should require approximately five hours to complete and students are strongly encouraged to complete it during July before arriving on campus. Student participation in ACCT 603 will be reported to the ACCT 611 and 613 instructors. Please note that ACCT 611 is only offered in the fall semester whereas ACCT 613 is offered in both the fall and spring semesters.
ACCT613 - Fundamentals of Financial and Managerial Accounting
This course provides an introduction to both financial and managerial accounting, and emphasizes the analysis and evaluation of accounting information as part of the managerial processes of planning, decision-making, and control. A large aspect of the course covers the fundamentals of financial accounting. The objective is to provide a basic overview of financial accounting, including basic accounting concepts and principles, as well as the structure of the income statement, balance sheet, and statement of cash flows. The course also introduces elements of managerial accounting and emphasizes the development and use of accounting information for internal decisions. Topics include cost behavior and analysis, product and service costing, and relevant costs for internal decision-making. This course is recommended for students who will be using accounting information for managing manufacturing and service operations, controlling costs, and making strategic decisions, as well as those going into general consulting or thinking of starting their own businesses.
ACCT747 - Financial Statement and Disclosure Analysis(X)
This course focuses on the analysis of financial communications between corporate managers and outsiders, including the required financial statements, voluntary disclosures, and interactions with investors, analysts, and the media. The course draws on the findings of recent academic research to discuss a number of techniques that outsiders can use to detect potential bias or aggressiveness in financial reporting. FORMAT: Case discussions and lectures. Comprehensive final exam, group project, case write-ups, and class participation.
ACCT920 - Fundamental Empirical Accounting Research
A fundamentals course that covers empirical research design and provides students with a perspective on historically important accounting research.
ACCT921 - Empirical Research Application I
Empirical topics course on areas such as research on the time-series and cross-sectional properties of financial accounting measures, capital markets behavior, financial intermediaries, and international accounting research.
ACCT922 - Empirical Research Application II
Empirical topics course on areas such as corporate governance, executive compensation, debt contracting, accounting regulation, tax, and management accounting.