Accounting (AC)

AC 613. Financial Statement Analysis.3 Credits.

In this course, students gain an additional understanding of the accounting numbers that appear in financial statements for accounts such as receivables, deferred revenue and leases. Topics include revenue recognition, income-statement geography, short-term liquidity, working-capital efficiencies, solvency, cash-flow analysis and quarterly reporting. Also considered are the many reporting choices given to firms and how their use of different accounting methods for similar economic events creates challenges for analysts. Instances of questionable financial reporting and strategies that can aid in their discovery are addressed. Firms' filings of financial statements and note disclosures with the SEC on Form 10-K are examined throughout the course. In addition, the usefulness of governance disclosures contained within firms' proxy statements is considered.

Offered: Every year, Fall

AC 620. Financial and Managerial Accounting for Decision Making (MBA 620).3 Credits.

This course provides an introduction to the use of accounting information for decision making in organizations. Topics include reporting and analysis of financial statement information and the use of managerial decision-making tools to support planning and control. Students can receive credit for either AC 620 or MBA 620 but not both.

Offered: Every year, All

AC 688. Seminar in Accounting.3 Credits.

Permission of the MBA director and School of Business dean is required.

Offered: As needed

AC 689. Independent Study - Accounting.3 Credits.

Independent research under the guidance of a faculty member. Requires approval by the faculty member, chair of the department, and dean of the School of Business.

Offered: As needed