| Instructors for the courses in Accounting | ||||
|---|---|---|---|---|
| E. Amir | J. Burton | D. Caplan | T. Harris | D. Kemsley |
| M. Kirschenheiter | N. Melumad | J. Ohlson | J. Thomas | A. Ziv |
(terms offered: fall, spring, summer)
Prerequisite: B6013.A critical examination of the problems and issues in public financial reporting by industrial corporations. Emphasis is on understanding the measurement and disclosure issues facing users of financial statements. Analysis of cash flows, the contrast between accounting and economic concepts of income and the impact of various accounting methods on the reported results of the firm are considered.
(term offered: spring)
Prerequisite: B8100 or the instructor's permission.Accounting measurement and reporting problems in complex industrial and commercial corporations. Analysis of accounting for business combinations, consolidated financial statements, foreign operations and other advanced accounting topics, including the impact of price level changes on the meaning of accounting data.
(terms offered: fall, spring)
Prerequisite: B6013.
Corequisite: B6016.This course provides a framework for designing and evaluating cost accounting and management control systems. The emphasis is on the use of financial controls and economic incentives. Topics to be covered include costing systems, ABC, budgeting, cost allocation, transfer pricing, relevant costs and pricing, management control and incentives and performance evaluation. The course illustrates the applicability of managerial accounting tools to both manufacturing and service environments (especially financial services). The course makes extensive use of case studies and articles from professional magazines. It should be of particular interest to students pursuing careers in consulting, general management and financial management.
(term offered: spring)
Corequisite: B8100.The theory and procedures underlying auditors' responsibilities when examining and reporting on the financial statements of a business enterprise. The course includes such subjects as professional ethics, auditing standards, reports, internal control and the selection, scope and application of auditing procedures.
(terms offered: fall, summer)
Prerequisite: B8100 or the instructor's permission.The role of financial statement analysis in the evaluation of the firm and the prediction of its future condition. Designed to provide the skills to analyze financial statements and to provide an appreciation for the usefulness and the limitations of financial statement analysis in equity valuation. The centrality of profitability analysis and accrual accounting as compared to cash flow analysis is developed.
(not offered in 199697)
Prerequisites: B6012 and B6013.The selection, development, implementation and evaluation of computer-based systems to support the management of an organization. Includes some coverage of computer system fundamentals but focuses on the problems of selecting and successfully implementing managerially useful systems.
(not offered in 1996-97)
Prerequisite: B8100 or B8104 or the instructor's permission.The study of accounting issues affecting multinational corporations, including accounting for foreign currencies and translation and consolidation of foreign subsidiaries' financial statements so as to interpret group financial statements. Detailed study of financial reporting practices of other countries, with particular emphasis on comparative financial statement analysis from a valuation perspective. Reporting requirements for non-U.S. firms listing on U.S. markets are considered.