70-650. Managerial Accounting and Analysis
Examines approaches to generating, analyzing and using accounting information in performing managerial functions such as planning, controlling, performance evaluation and decision making.
70-651. Reporting, Analyzing, and Using Accounting Information
Examines alternative approaches to generating, analyzing and using accounting information. It will emphasize the understanding and the application phases of accounting information by users. Topics include: Accounting entity—concepts of control and significant influence; accounting policy choice; internal control; elements in the consolidated financial statements, such as owners’ equity, minority (non-controlling) interest and goodwill; profitability, liquidity and solvency analyses; working capital management; and business valuation.
70-659. Topics in Accounting
A reading and research seminar which deals with major concepts and important current problems in Accounting. The precise topic to be covered in a particular term will vary according to current interest and faculty availability, and will be announced in the previous term.