Skip Navigation LinksHome / Academics / Academic Divisions / Accounting and Law / Graduate Courses

Accounting and Law Courses​

Graduate

  1 2   

ACC6100 - MEASURING FINANCIAL PERFORMANCE

MEASURING FINANCIAL PERFORMANCE

1.50 credits

ACC6101 - MEASURING AND MANAGING STRATEGIC PERFORM

MEASURING AND MANAGING STRATEGIC PERFORM

1.50 credits

ACC7200 - BL1 FINANCIAL REPORTING

BL1 FINANCIAL REPORTING

F2F Meetings - February 20 and February 21st.

2.00 credits

ACC7200 - BL2 FINANCIAL REPORTING

BL2 FINANCIAL REPORTING

F2F Meetings - February 20 and February 21st.

2.00 credits

ACC7200 - SF1 FINANCIAL REPORTING

SF1 FINANCIAL REPORTING

F2F Meeting Dates: February 20 - 21st

2.00 credits

ACC7200 - FINANCIAL REPORTING

FINANCIAL REPORTING

ACC7200 Financial Reporting Financial Reporting (FINACC) - Whether you are starting your own business, working in the not-for-profit sector, managing your personal finances, or working for a large corporation, you will need to be able to incorporate financial information into your decision making process. The purpose of this course is to review the concepts surrounding financial reporting and to emphasize the importance of being an informed user of financial information. Financial reports will also be analyzed across companies, industries, and countries, providing linkages to entrepreneurial and strategic decision making. The course also addresses the ethical responsibility managers have to carry out their fiduciary responsibility to all stakeholders of the company, including the growth in corporate social responsibility reporting and how companies are incorporating this information into their reports and websites. ACC7200 will meet for 7 face-to-face sessions, plus a 3 hour online session, and an integrated session with MOB7200 and EPS7200 held on Saturday, May 2, 2015. ACC7200 is part of Cluster A, but can be taken prior to MOB7200 and EPS7200 as a prerequisite or students can take ACC7200 as a co-requisite while enrolled in MOB7200 and EPS7200. All of the courses in Cluster A must be taken at the same location. ACC7200 is a prerequisite for ACC7201, FIN7200, and Cluster F MOB7202 and MBA7201. ACC7200 is equivalent to ACC7000 Introduction to Financial Reporting or MBA8510 Financial Reporting and Corporate Finance.

2.00 credits

ACC7200 - BOS FINANCIAL REPORTING

BOS FINANCIAL REPORTING

ACC7200 Financial Reporting Financial Reporting (FINACC) - Whether you are starting your own business, working in the not-for-profit sector, managing your personal finances, or working for a large corporation, you will need to be able to incorporate financial information into your decision making process. The purpose of this course is to review the concepts surrounding financial reporting and to emphasize the importance of being an informed user of financial information. Financial reports will also be analyzed across companies, industries, and countries, providing linkages to entrepreneurial and strategic decision making. The course also addresses the ethical responsibility managers have to carry out their fiduciary responsibility to all stakeholders of the company, including the growth in corporate social responsibility reporting and how companies are incorporating this information into their reports and websites. ACC7200 will meet for 7 face-to-face sessions, plus a 3 hour online session, and an integrated session with MOB7200 and EPS7200 held on Saturday, December 13, 2014. ACC7200 is part of Cluster A, but can be taken prior to MOB7200 and EPS7200 as a prerequisite or students can take ACC7200 as a co-requisite while enrolled in MOB7200 and EPS7200. All of the courses in Cluster A must be taken at the same location. ACC7200 is a prerequisite for ACC7201, FIN7200, and Cluster F MOB7202 and MBA7201. ACC7200 is equivalent to ACC7000 Introduction to Financial Reporting or MBA8510 Financial Reporting and Corporate Finance.

2.00 credits

ACC7201 - BL1 MEASURING AND MANAGING STRAT PERFORM

BL1 MEASURING AND MANAGING STRAT PERFORM

F2F Meeting Dates: April 24th and April 25th

2.00 credits

ACC7201 - BL1 MEASURING AND MANG STRATEGIC PERFORM

BL1 MEASURING AND MANG STRATEGIC PERFORM

F2F Meeting Dates: October 16th - October 18th ACC7201 Measuring & Managing Strategic Performance Measuring & Managing Strategic Performance (MMSP) – This course is focused on the connection between strategy execution and profitability. Students develop skills in quantitatively-grounded logical analysis in order to be able to: >Judge the financial feasibility of plans for launching new businesses or for redesigning existing ones. >Grow profitable and sustainable ventures. >Create business models that make money.

2.00 credits

ACC7201 - BL2 MEASURING AND MANG STRATEGIC PERFORM

BL2 MEASURING AND MANG STRATEGIC PERFORM

F2F Meeting Dates: October 16th - October 18th ACC7201 Measuring & Managing Strategic Performance Measuring & Managing Strategic Performance (MMSP) – This course is focused on the connection between strategy execution and profitability. Students develop skills in quantitatively-grounded logical analysis in order to be able to: >Judge the financial feasibility of plans for launching new businesses or for redesigning existing ones. >Grow profitable and sustainable ventures. >Create business models that make money.

2.00 credits

ACC7201 - SF1 MEASURING AND MANG STRATEGIC PERFORM

SF1 MEASURING AND MANG STRATEGIC PERFORM

F2F Meeting Dates: October 23rd - October 25th ACC7201 Measuring & Managing Strategic Performance Measuring & Managing Strategic Performance (MMSP) – This course is focused on the connection between strategy execution and profitability. Students develop skills in quantitatively-grounded logical analysis in order to be able to: >Judge the financial feasibility of plans for launching new businesses or for redesigning existing ones. >Grow profitable and sustainable ventures. >Create business models that make money.

2.00 credits

ACC7500 - FIN REPORTING AND STATEMENT ANALYSIS

FIN REPORTING AND STATEMENT ANALYSIS

ACC7500 Financial Reporting & Statement Analysis Students who take ACC7500 may not take ACC7502 and vice versa. Focuses on developing and analyzing financial statements, and explores how particular transactions and their accounting treatment affect financial statements. Topics such as leases, pensions, income recognition, and other current issues are studied to understand their impact on financial statements. These topics are covered within the larger context of industry cases in which multiple companies are analyzed and evaluated using profitability and risk ratios. This course is designed for anyone who intends to use corporate financial statements intensively in valuation, credit or equity analysis, or strategic competitor analysis Prerequisites: Evening: (ACC7000 or MBA8510) or ACC7200 Fast Track: MBA7335 or (ECN7201 and MIS7200) One Year: MBA7210 or ACC7200 Two Year: MBA7320 or ACC7301 or ACC7200 This course is typically offered in the following semesters: Fall and Spring

3.00 credits

ACC7502 - FINANCIAL STATEMENT ANALYSIS FOR MANAGER

FINANCIAL STATEMENT ANALYSIS FOR MANAGER

Meeting Dates: January 24th and February 7th 9AM - 5PM ACC7502: Financial Statement Analysis for Managers Note that students who take ACC7502 may not take ACC7500, and vice versa. This half-term course is designed for students who are interested in analyzing companies using corporate financial statements, but who do not plan to work in finance. Using several different industries, we will examine the current financial statements and ratios of companies to assess their profitability and risk and to identify the connections between their strategic decisions and their financial footprints. In addition to fundamental concepts of reporting and ratio analysis, the course will cover accounting principles for advanced topics, including restructuring charges, intercorporate investments, and deferred income taxes. Throughout the course, we will consider both the impact of managers' choices on the financial statements and how we use financial statements to evaluate those choices. This course is typically offered in the following semesters: Spring Prerequisites: Evening: (ACC7000 or MBA8510) or ACC7200 Fast Track: MBA7335 or (ECN7201 and MIS7200) One Year: MBA7210 or ACC7200 Two Year: MBA7320 or ACC7301 or ACC7200

1.50 credits

ACC7515 - HEALTHCARE COST MGT AND PERFORMANCE MEAS

HEALTHCARE COST MGT AND PERFORMANCE MEAS

Special Schedule: F2F Meeting Dates - Saturday, July 26th and Saturday August 23rd ACC7515 Healthcare Cost Management and Performance Measurement 3 credit elective All organizations have some level of performance measurement, the basic purpose of which is to assist management in the allocation of its resources so as to facilitate the attainment of the goals and objectives of the organization. Additionally, hospital administrators and other healthcare management professionals struggle with identifying actionable intelligence stemming from a lack of credible operational and resource cost information. The goal of the course is to teach you spot underperforming operational areas and prioritize actions to address these, with a flexibility and agility in execution that can decrease costs, improve service quality, and boost operating capacity. Accepting that the importance of accurate, reliable, and actionable cost accounting information may have never been greater, the primary emphasis of the class will draw from an understanding of the main concepts of operations management but focus on resource cost management. The secondary emphasis of the course focuses on managing and measuring performance and incorporates materials from accounting, control, management science, strategy, and behavioral science. Specifically, this course will investigate the concepts, tools, and practices of managerial accounting that support the functions of planning and control within a healthcare provider framework. Specifically, the course will concentrate on the following areas: (1) The various nature of costs (2) Determining costs relevant to a specific decision (3) The assignment of resource costs to objects of management interest (cost objects) (4) Planning for a short-term (one year) horizon (5) Evaluation of actual results relative to management's plan (6) Evaluating the cost/benefit of acquiring long-term assets The course employs the case study method and requires students to apply the knowledge and skills learned in the core courses. The material is broad in scope and takes a holistic view of the business organization. This course builds on the material covered in the core courses of the MBA program. The pedagogical content of the core courses serves as foundational material. The relevant material from these core courses is not duplicated; it is enhanced. The course is applied and integrative in nature, and is particularly relevant to students interested in the pursuing opportunities related to the healthcare sector, but the concepts can be translated and related to virtually any industry. Consequently, this material should be useful to anyone filling the following roles: " Managers with direct financial responsibilities " Financial planners " Cost analysts " Budget controllers who are moving to wider responsibilities " Managers who need to know more about business planning, budgeting, costing terms and techniques. " Managers who have to plan, cost and budget new business ventures. " Basically, managers and supervisors from every business discipline and department who have to run departments and plan, cost and budget during their business lives. Pre-Requisites: Evening: ACC7010 or MBA8530 or ACC7201 Fast Track: MBA7325 or ACC7201 One Year: MBA7210 or ACC7201 Two Tear: MBA7320 or ACC7303 or ACC7201

3.00 credits

ACC7520 - AUDITING

AUDITING

All Monday evening classes will meet 6:00 PM - 9:30 PM Meeting Dates: Mon Sept 8 Mon Sept 15 Mon Sept 22 Mon Nov 3 Sat Nov 8 8:30 to 4:30 Mon Nov 10 Sat Nov 15 8:30 to 4:30 Mon Nov 17 Mon Dec 1 Mon Dec 8 Wed Dec 10 (Babson Monday) ACC7520 Auditing 3 credit graduate elective Financial auditing is the process of rendering an opinion on a client’s financial statements. This course will teach the responsibilities associated with being in the auditing profession, what an audit opinion is, the risks associated with rendering that opinion, how an auditor plans and executes an audit engagement, including the assessment of a client’s internal control structure and the evidence gathered to support the assertions of management with respect to the account balances within the financial statements. You will become familiar with generally accepted auditing standards (GAAS), which are the guidelines by which an auditor professionally conducts a financial audit. You will see the effects that the Sarbanes-Oxley Act has had on the auditing profession in the USA. By the end of the course, you will have learned the fundamental concepts, risks, and procedures needed to audit all of the major financial statement areas within a typical audit. For the Babson students, a secondary objective is that this course will prepare you to successfully complete the Auditing and Attestation section of the CPA exam.

3.00 credits

ACC7530 - ACCOUNTING INFORMATION SYSTEMS

ACCOUNTING INFORMATION SYSTEMS

ACC7530 Accounting Information Systems This course examines the interplay between accounting functions and automated information systems and it is designed to familiarize students with systems commonly found in business. Students will learn how to research, evaluate, and audit automated systems, and understand state-of-the-art information systems as they relate to the organization and presentation of accounting data. The course also illustrates how MIS techniques can be successfully applied in complex environments, and teaches the basic concepts of accounting and control that students will deal with in business. The course is required for students in the MSA program. This course is typically offered in the following semesters: Summer II Pre-requisite: Admission to the MSA program.

2.00 credits

ACC7545 - INTERNATIONAL ACCOUNTING

INTERNATIONAL ACCOUNTING

ACC7545 International Accounting This course is typically offered in the following semesters: Summer I Pre-requisite: admission to MSA program.

3.00 credits

ACC7575 - ADV FINANCIAL STATEMENT ANALYSIS

ADV FINANCIAL STATEMENT ANALYSIS

ACC7575 Advanced Financial Statement Analysis This course is designed for students with a concentration in accounting. Consequently, the syllabus presumes knowledge of intermediate and advanced accounting topics. Students without this background should consider ACC7500 as that course does not presume this accounting background. The objective of this course is to sharpen the skills you will need to analyze and interpret financial statements effectively. Some of the topics we will cover in the course are earnings quality, ratio analysis, valuation, off-balance sheet financing, inter-corporate investments and consolidations, equity carve-outs, employee stock options, derivatives, foreign currency translation, leases, pensions, and deferred taxes. We will also delve more deeply into the topic of earnings management and discuss techniques commonly utilized in the valuation of common stock. This course is typically offered in the following semesters: Summer II Prereq: Admission to the MSA Program and ACC7040 or equivalent (Advanced Accounting)

3.00 credits

LAW7020 - PROF. ETHICS, RESP & LIAB FOR CPA

PROF. ETHICS, RESP & LIAB FOR CPA

LAW7020 PROFESSIONAL ETHICS, RESPONSIBILITIES & LIABILITIES FOR CPAs This course provides in depth coverage of the legal and professional ethical duties of auditors and accountants. There is a significant amount of reading. The successful student will learn how to minimize the risk of catastrophic personal liability. Prerequisite: Admission to the MSA Program

4.00 credits

LAW7200 - LAW

LAW

LAW7200 Law Law (LAW) - This course teaches students to create business structures and make business decisions that effectively manage legal issues in order to create and capture value for their business while managing law-related risks. LAW7200 will meet for 4 face-to-face sessions (Feb. 11, Feb. 18, Feb. 25, and Mar. 4), plus a take-home final exam LAW7200 is part of Cluster E. Cluster E courses consist of standalone courses that can be taken while enrolled in Clusters A – D. LAW7200 is a prerequisite for Cluster F MOB7202 and MBA7201. LAW7200 is equivalent to LAW8200 Managing the Legal Environment of Business.

1.00 credits

  1 2