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Curriculum |
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ACCT 430 Accounting for Decision Making (1): Accounting conventions and issues; evaluating and using accounting data. Mechanics of financial accounting and the overall effect of alternative accounting procedures on published financial reports are examined. Emphasis is on linkages between accounting information and management planning, decision making, and control.
ACCT 431 Managerial Accounting (1): Cost accounting techniques applied to business problems. Emphasizes the system of internal reporting through application of costing and managerial information systems for decision-making purposes, as well as problem-solving and the structural evolution of costing systems for management planning and control in business. Prerequisites: ACCT 430.
ACCT 432 Information Technology in Health Care Management (1): Accounting concepts applied to planning and management-control aspects of health care institutions; financial reporting, cost accounting, capital structures, budgeting, financing, and cost benefit are analyzed in the context of health care institutions. Topics include responsibility accounting, case-mix management, alternative uses of cost data supported by a database management system, and forecasting of services with computer models. Prerequisites: ACCT 430.
ACCT 440 Accounting and Budgeting for Public and Nonprofit Management (1): Introduction to accounting and budgeting concepts applied to management of federal, state, and local governments; appropriation process, program budgeting, fund accounting, and systematic program analysis are introduced in the e context of application to decision making in governmental organizations. Prerequisites: ACCT 430.
ACCT 442 Advanced Managerial Accounting (1): Topics include advanced applications of activity-based management, management incentives and control, customer analysis, capacity, peak-load pricing and congestion effects in cost allocation design, cost management for service industries and value chain analysis. Prerequisites: ACCT 431 or ACCT 432.
ACCT 444 Financial Planning for Mergers and Acquisitions (1): Shareholder value approach for selecting growth strategies, pricing acquisitions, and assessing corporate performance standards and executive incentives. A student project dealing with a comprehensive merger analysis is required. Prerequisites: ACCT 431, FINANCE 430, and MGR EDS 434.
ACCT 451 Financial Reporting and Analysis (1): Corporate financial reporting and fundamental theoretical issues relating to asset valuation and income measurement. Emphasizes financial statement analysis and interpretation of existing financial disclosures. Prerequisites: FINANCE 430 or concurrent registration and ACCT 430.
ACCT 452 Issues in Global Financial Reporting (1): Coverage includes accounting for employee stock options, financial reporting for foreign operations, pensions and other post-employment benefits. This course stresses critical analyses of financial reporting numbers as a basis for improved risk assessment and cash flow forecasting. Cases are used extensively. Prerequisites: ACCT 451.
ACCT 453 Accounting for Business Combinations and Derivative Financial Instruments (1): Two-thirds of the quarter is devoted to financial reporting issues related to mergers and acquisitions. The remainder of the quarter covers the accounting for derivative financial instruments. Prerequisites: ACCT 430.
ACCT 454 Learning through Experience Action Program (LEAP) (1): LEAP is designed to enable students to integrate concepts from their core courses and gain valuable consulting and field experience by tackling actual business problems and opportunities facing corporations and nonprofit firms in Chicago.
ACCT 455 Management Controls and Auditing (1): Objectives and methods of independent accountants in exercising the attest function and the use of management controls for internal and external audits. Cases and readings on the meaning and quality of evidence, development of an audit program, statistical sampling, use of EDP equipment, audit reports, and responsibilities of auditors. Prerequisites: ACCT 451.
ACCT 458 Information Planning Criteria (1): Frameworks for selecting information relevant to management decision making, emphasizing the impact of information on organizational performance. Implications of alternative decentralized financial control systems and varying budget philosophies. Prerequisites: ACCT 431 and MGR EDS 434.
ACCT 460 Federal Income Taxation (1): Tax considerations in business decisions. Business transactions are analyzed for their tax impact. A study is made of the basic structure of the law and of methods of researching a tax problem. Complements FINANCE 447. Prerequisites: ACCT 451 or concurrent registration.
ACCT 463 Security Analysis (1): Covers techniques of financial statement analysis, with a focus on the use of financial statement information to value equity securities and make investment decisions. The course involves heavy use of actual financial statements. Prerequisites: ACCT 430; FINC 430 and FINC 441 (or FINC 440).
ACCT 471 Topics in Global Financial Reporting (1): Critical analysis of financial reporting numbers for risk assessment and cash-flow forecasting. Includes financial reporting for foreign operations, pensions, and other postretirement benefits. Ethical issues regarding standard-setting processes. Prerequisites: ACCT 451.
ACCT 472 Business Combinations and Accounting Entities (1): Advanced accounting techniques and issues focusing on mergers, acquisitions, and corporate reorganizations. Readings and problems cover partnership accounting, consolidated statements, business combinations, and fund accounting for nonprofit organizations. Prerequisites: ACCT 451.
ACCT 475 Issues in Accounting (1): Current issues; topics vary. May be repeated for credit with change of topic.
ACCT 479 Financial Assessment and Performance Evaluation of Health Care Entities (1): This course focuses on accounting, operational, utilization, and financial systems as they apply to the financial management of health care entities with current information technology. Topics include financial statements of different types of health care entities. Prerequisites: ACCT 430.
ACCT 499 Independent Study (1-3) : Permission of instructor and department required. May be repeated for credit.
ACCT 520-1 Seminar in Empirical Capital Markets Research in Accounting (1): Focuses on research methods used to assess the impact of accounting information on capital markets. Acquaintance with issues, methodologies, and implications gained through journal reading
ACCT 520-2 Seminar in Empirical Research on the Economic Consequences of Accounting (1): Survey of the empirical research on positive accounting theory. Students learn how to assess empirical studies and initiate and develop research projects by leading research p
ACCT 520-3 Seminar in Information Economics and Analytical Accounting Research (1): Analytical models of voluntary and mandatory disclosures in accounting: firms' incentives and disincentives to make disclosures; asset pricing in settings with asymmetric informati
ACCT 520-4 Seminar on Agency Theory and Information Economics (1): Study models of economic roles of information and contracting in agency and adverse selection settings. Develop model building tools necessary to derive solutions in accounting research application
ACCT 530 Special Topics in Accounting (1): Doctoral-level course offered on a one-time basis dealing with a special topic in the Accounting field. Addresses a specific need within the program’s curriculum and/or a trend in the field.
ACCT 590 Research for Ph.D. Dissertation (1-3) : Independent investigation of selected problems pertaining to thesis or dissertation. May be repeated for credit.
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