Introduction to financial accounting for U.S. organizations. Reading financial statements. prereq: Soph

Introduction to financial accounting for U.S. organizations. Reading financial statements.

Valuation, measurement, reporting issues related to selected assets/liabilities of firm. Theory underlying accounting issues. Applying accounting principles. prereq: Grade of at least B- in 2050, mgmt major or mgmt grad student, accounting certificate, select non mgmt students

Basic valuation problems encountered in financial reporting. Focuses on valuation of liabilities. Accounting for leases, pensions, and deferred taxes. Introduces consolidated financial statements. prereq: 5101[ mgmt or grad mgmt student]

Financial/operational auditing. Standards. Managing the function. prereq: 2050

U.S. federal system of taxation. Concepts of gross income, deductions, credits. Analysis of structure of Internal Revenue Code, its provisions with respect to specific areas of law. Interrelationships between legislative, judicial, and administrative authority. Methods, tools, and techniques to conduct tax research. prereq: [2050 or MBA 6030], [mgmt or grad mgmt student]

This is a 2-credit undergraduate level financial data analytics course for students at Carlson School of Management. The main learning objective is to familiarize students with large-scale financial reporting and capital market information databases and to improve students? quantitative analytical and problem-solving skills in conjunction with these data. We will discuss financial reporting and corporate governance topics related to business analytics, auditing, capital market efficiency, board structure, and SEC enforcement. Prior coding experience is not required. Students will gain hands-on data query, data analysis, and data visualization experience using MySQL, Excel, and Tableau. Students will learn how to apply scientific research methods to answer questions, present solutions, and discuss limitations. A prerequisite for this course is business statistics. We will also provide a brief overview of the concepts of probability and statistical inference. Relying on the above tools and methodology, students enhance their analytical skills and ultimately achieve deeper understanding on issues related to financial reporting, auditing, and capital markets. Prereq: SCO 2550 or equivalent statistics course.

Interpretation/analysis of financial statements. Introduces basic techniques of financial statement analysis and applies them in different settings (e.g., in investment/credit decisions). prereq: [5101]

Theory underlying preparation of consolidated financial statements, as well as mechanical computations needed to prepare statements. prereq: 5101, 5102 recommended, or MBA 6030. MBA students must register A/F grade base.

This course is an in-action course. The course explores the topic of management accounting in greater depth. The course expands introductory course material via special emphasis on decision making, problem solving skills and exploration of accounting's role within overall management. The course is an in-action class. We will have a project working on a business case from a firm as the final assessment for the course. prereq: 3001, acct or finance major

Causes/history of international differences in design of financial accounting/reporting systems, efforts to harmonize them into worldwide system. Role/impact of currency translation on financial statements. International Accounting Standards, conceptual framework. prereq: 5101; [5102 or concurrent registration is required (or allowed) in 5102] recommended