ADAC 308201 Managerial Accounting
Prerequisite: ADAC1081, ADAC5000 or equivalent
Managerial accounting introduces the decision-making process of firm management. Topics include activity-based costing, cost-volume-profit relationships, segmented reporting, profit planning, standard costing and the statement of cash flows. Problem solving is accomplished through computer software accompanying text.
Tues 6:15–9:15, Jan 13–May 5, Jason Williams
ADAC 308401 Intermediate Accounting II
Prerequisite: ADAC1081 or ADAC3082 or equivalent (Financial Accounting or Managerial)
Measurement and reporting of liabilities, stockholder’s equity, intercorporate investments, business consolidations and a thorough analysis of cash flow reporting are studied.
Tues 6:15–9:15, Jan 13–May 5, Thomas Huse
ADAC 500001 Accounting and Financial Analysis I
This is the basic accounting course. Financial statements, fundamental accounting concepts, procedures, terminology and contemporary financial reporting are introduced using state-of-the-art business software. The course also develops a user perspective to accounting to better understand what the numbers say. It explores the accounting cycle, the various statements that are the product of the process and the implications that data carry. It reviews areas where alternative methods of reporting are allowed. This course is designed for those using, not preparing data. Little or no formal accounting background is needed.
Tues 6:15–9:15, Jan 13–May 5, John Glynn
ADAC 500101 Accounting and Financial Analysis II
Prerequisite: ADAC5000 Accounting & Financial Analysis I, Familiarity with Financial Accounting, Finance, Excel and accessing data on the Web.
This course introduces how financial information impacts organizational decision-making. It examines accounting theory and practice, information presentation, market valuations of companies, investment decisions relative to debt, budgeting and forecasting. Topics include financial statements, financial condition analysis, present value, time value of money, budgeting, long-term asset and liability decision-making, as well as the influence of the Financial Accounting Standards Board (FASB). Case studies expand discussion.
Thurs 6:15–9:15, Jan 15–May 7, Jack Donnelly