MBA 674N - Financial & Managerial Accounting

3 Credits

Accounting: Accounting is an information system that lays the foundation for enlightened decision making. MBA accounting is to teach future business leaders rather than to educate accountants, therefore this course puts more emphasis on how accounting information impacts decision makers and less emphasis on information production. This course will provide students with an accounting toolkit and analytical skills, including data analytics, that guide them in making the complicated decisions they will face as future business leaders. This course is organized into two modules. The first module focuses on the interpretation of financial accounting reports and evaluation of a firm’s performance. This helps to analyze the financial reports filed by companies and understand the relevance of the information provided in evaluating company performance. The focus of the second module is on information used for internal decision making purposes. Topics include cost behavior and decision making, budgets and performance analysis, activity and differential analysis, balanced scorecard, and others.

Prerequisite(s): MBA 669N MBA 660N AND MBA 665N