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1 - 10 of 25 results for: ACCT

ACCT 317: Managerial Accounting: Performance Measurement, Compensation, and Governance

The course will examine the academic and professional controversies surrounding corporate governance and executive compensation. A basic framework will be developed to integrate the many important dimensions of corporate governance in the U.S. and international settings. The institutional features of corporate governance and executive compensation will be documented using the professional business and legal literatures. In addition, the scientific research in accounting, economics, finance, and organizational behavior will be used to provide insights into the measurement and consequences of observed corporate governance and executive compensation choices. After successfully finishing the course, a student should be able to (i) understand the debates about appropriate choices for corporate governance and executive compensation and (ii) critically evaluate the implications of academic and professional research studies on these controversial issues.
Units: 3 | Grading: GSB Letter Graded
Instructors: Larcker, D. (PI)

ACCT 523: Board Governance

This course is focused on helping students understand the role boards and board members play in corporate governance and the lives of businesses large and small. This case-driven course is designed to help students who plan to serve on boards as private-equity or venture investors, entrepreneurs who will need to assemble and manage boards, and executives who realize they will need to interact with and answer to boards. The course is designed to help students understand the issues boards face - both routine and non-routine - through the eyes of the board member. By understanding the roles and responsibilities of board members and the mechanisms though which they exercise these duties, students will come away with an understanding of how boards function effectively (and in too many cases fail to function effectively). The course will include examining boards in a variety of contexts with a focus on three types of situations: public for-profit companies, early-stage private companies, and non-for-profit companies of different sizes.
Units: 2 | Grading: GSB Student Option LTR/PF

ACCT 210: Financial Accounting

Financial accounting is the measurement of economic activity for decision-making. Financial statements are a key product of this measurement process and an important component of firms' financial reporting activities. The objective of this course is not to train you to become an accountant but rather to help you develop into an informed user of financial statement information. While financial statement users face a wide variety of decisions, they are often interested in understanding the implications of financial statement information for the future cash flows and earnings potential of a firm. We will focus on understanding the mapping between underlying economic events and financial statements, and on understanding how this mapping affects inferences about future profitability and liquidity. The following learning objectives will be emphasized: (1) familiarity with the transactions businesses engage in, (2) fluency in accounting terminology, (3) understanding the structure that maps transactions into accounting numbers, (4) understanding the rationale for various accounting methods, and (5) awareness of the judgment involved and the discretion allowed in choosing accounting methods, making estimates, and disclosing information in financial statements.
Units: 4 | Grading: GSB Letter Graded
Instructors: Beyer, A. (PI)

ACCT 212: Managerial Accounting: Base

Managerial accounting refers to the preparation and use of information for internal planning, control, coordination, and performance evaluation purposes. This orientation contrasts with financial accounting where the focus is on accounting disclosures to parties external to the firm.nnnThe first part of the course covers the vocabulary and mechanics of cost accounting, issues involved in the design of an internal cost accounting system, and the role of accounting information in decision making. Included in this are discussions of capacity costs, inter-departmental allocations, and activity-based management in manufacturing and service environments. We will pay particular attention to the trade-offs embedded in the choice of internal accounting systems. nnnThe second part of the course will examine the role of internal accounting systems in evaluating the performance of individual business segments and divisions of the firm. Included in this part are topics related to the choice of internal pricing methods for transferring goods and services across divisions of the firm and the use of financial metrics for assessing the profitability of these divisions.
Units: 3 | Grading: GSB Letter Graded

ACCT 213: Financial Accounting - Accelerated

This course develops students' ability to read, understand, and use corporate financial statements. The course is oriented toward the user of financial accounting data (rather than the preparer) and emphasizes the reconstruction and interpretation of economic events from published accounting reports. The course is geared toward students with some familiarity in dealing with financial statement information and allows for deeper coverage and discussion in class.
Units: 4 | Grading: GSB Letter Graded
Instructors: Kasznik, R. (PI)

ACCT 215: Managerial Accounting: Accelerated

This course provides a comprehensive introduction to the concepts and tools of managerial accounting. The first part of the course demonstrates how management can rely on internal accounting information to measure and manage the profitability of individual products and customers. As part of that analysis, we examine alternative costing methods and illustrate how the resulting cost information can be used for decision making. The second part of the course focuses on the role of the internal accounting system in evaluating managerial performance and in coordinating the activities among business units within the firm. Our focus here will be on performance metrics that enable effective decentralization by aligning the objectives of individual business units with the overall corporate goals.
Units: 3 | Grading: GSB Letter Graded

ACCT 219: MSx: Accounting

A characteristic of business is the extensive use of accounting data. The financial accounting course has the general objective of developing students' understanding of the nature, scope, and limitations of accounting information. To achieve this objective the course attempts to: (1) develop students' understanding of the conceptual accounting framework, including the objectives of financial reporting, and (2) develop students' ability to understand and critically evaluate the financial disclosures made by corporations. An issue of particular interest will be the managerial incentive aspects of accounting information and disclosures.
Units: 4 | Grading: GSB Letter Graded
Instructors: deHaan, E. (PI)

ACCT 311: Global Financial Reporting

This course is designed to enhance students' understanding of current financial reporting issues through a detailed analysis and comparison of U.S. and International Financial Reporting Standards. The course will cover the development of accounting standards, implementation of these standards, and how to interpret output from these standards. The course highlights intermediate and advanced financial reporting topics including fair value accounting, asset securitization, consolidation including special purpose entities, foreign currency translation, derivatives and hedging, leases, revenue recognition, pensions, and equity compensation. The course also focuses on evaluating emerging financial reporting issues such as proposed financial reporting standards put forth by U.S. or international standard setting bodies. This course should help students better understand the environment governing global financial reporting and how firms develop financial statement information within this environment.
Units: 4 | Grading: GSB Letter Graded

ACCT 313: Accounting-Based Valuation

This course is structured to develop students' ability to interpret and use financial accounting information in equity valuation contexts. The perspective taken is that of an outsider relying on publicly available financial information for investment purposes, and builds heavily on the residual income framework for equity valuation. The first half of the course covers financial statement analysis-based tools for assessing a firm's current financial performance and economic condition, including traditional ratio analysis. The second half of the course introduces the accounting-based valuation framework, and develops the link between financial statement analysis, forecasting and valuation. This portion of the course focuses on techniques for forecasting specific income statement and balance sheet items, the creation of pro-forma financial statements, and the implementation of several accounting-based valuation models. The capstone to the course is the completion of a comprehensive equity valuation project. In addition to learning basic financial statement analysis tools and accounting-based valuation theory, students benefits from applying these tools and theories in the context of weekly cases and the final project. The course is structured for students to gain a deeper understanding of the economic pressures behind the analysis and valuation process by drawing upon and synthesizing concepts from microeconomics, corporate finance, corporate strategy, statistics and accounting. The course will be of value to those students who, as either senior managers or outsiders, anticipate making investment or credit decisions at least partially based on financial statement information.
Units: 4 | Grading: GSB Student Option LTR/PF

ACCT 332: Mergers and Acquisitions: Accounting, Regulatory, and Governance Issues

This course covers various financial and economic issues related to mergers and acquisitions. For example, we review the financial reporting implications of business combinations (e.g., consolidation, the "acquisition" method), and income tax treatments of M&A transactions (e.g., taxable vs. non-taxable deals). We also examine corporate governance issues related to firms' decision to acquire or be acquired, the M&A regulatory environment (e.g., anti-trust), and other factors that can potentially shape the structure of M&A transactions. nnnIn covering these and other related issues, we will discuss both the theory and practice of mergers and acquisitions. To provide some specific context we will analyze specific M&A deals (e.g., the mergers of HP/Compaq, UpJohn/Pharmacia, and AOL/Time Warner; Oracle's hostlie takeover of PeopleSoft; and many more). In discussing these cases, we will examine the situation faced by the company, the issues surrounding the transaction, including the financial reporting implications, and focus on the managerial incentives and the judgment applied. We will also discuss some of the important strategies that underlay a successful negotiation. We will also review some of the related literatures in accounting, economic, and finance, to gain broader perspectives and insights into the financial issues associated with M&A transactions. Class time comprises mini lectures that introduce some of the more technical concepts, case discussions, and guest speakers who will offer additional perspectives on the subject matters.nnnThe course is co-taught by Ron Kasznik (GSB) and Safra Catz (Oracle Corporation). Ms. Catz is President of Oracle and a member of its Board of Directors. She has led Oracle through more than 50 acquisitions in recent years (including PeopleSoft, Siebel, BEA, and Sun Microsystems). Prior to joining Oracle in 1999, Ms. Catz was Managing Director at Donaldson, Lufkin & Jenrette, a global investment bank (now part of CSFB). Ms. Catz also serves on the board of directors for HSBC Holdings plc since 2008.
Units: 4 | Grading: GSB Letter Graded
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