2015-2016 Graduate Academic Catalogue 
    Jun 13, 2024  
2015-2016 Graduate Academic Catalogue [ARCHIVED CATALOG]

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EL 706 - Accounting for Decision Makers

(3.00 cr.)

Prerequisite: EL 699 . Restricted to Emerging Leaders MBA students. In a case-oriented approach, financial and managerial accounting topics are explored to identify and apply concepts for managers. Financial statements are analyzed through ratios and other key computations to maximize information value and evaluate the effects of alternative business strategies. Cash flow statement is covered in detail. Emerging issues in external financial reporting are investigated. Recent developments in accessing financial accounting literature (FASB online codification) and public company interactive reporting are explored. Other advanced financial accounting topics such as consolidations are examined. Alternative cost accounting methods are evaluated with an emphasis on the usefulness of activity-based costing. Cost-volume-profit analysis and profitability reporting are studied and applied in practical case situations. Controllable versus uncontrollable costs are used to develop and apply responsibility reporting tools. Decision-support techniques for make-or-buy, outsourcing, and alternative capital investment decisions are studied.

(Fall only)

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