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The Course Catalog includes course descriptions of all courses offered by F. W. Olin Graduate School of Business. For descriptions of the courses offered in the current or upcoming semesters, please see our Course Listing

Accounting & Law

ACC6100 - MANAGING FINANCIAL PERFORMANCE

MANAGING FINANCIAL PERFORMANCE

ACC6100 MANAGING FINANCIAL PERFORMANCE Financial statements are primary sources of information about a company, a key component of its communication to outsiders, and using that information in decision making is an essential, everyday dimension of business. In this course, students will achieve a thorough understanding of the concepts and mechanics that underlie corporate financial statements, learn how to analyze and interpret financial statements effectively, and develop skills to forecast financial statements as a tool in decision making.

1.50 credits

ACC6101 - MEASURING AND MANAGING STRATEGIC PERFORM

MEASURING AND MANAGING STRATEGIC PERFORM

ACC6101 MEASURING AND MANAGING STRATEGIC PERFORMANCE This course develops the quantitative skills and logical analysis required to evaluate the financial feasibility of strategic opportunities such as entering new markets, pursuing new customers, or introducing new products or processes. MMSP methods also are used to construct profitable business models for new or existing ventures. Asking the simple questions What is the business model? and How will this strategy create a return for the owners? the course emphasizes that financial analysis should be performed ex ante to screen ideas so entrepreneurs and organizations can get maximum value from their resources. While cases in this course are primarily focused on profit-seeking entities, MMSP approaches may be successfully used on ventures of all kinds that wish to accomplish their strategic goals while using resources efficiently.

1.50 credits

ACC6110 - RESOURCE PLANNING AND CONTROL (MANG ACCT

RESOURCE PLANNING AND CONTROL (MANG ACCT

ACC6110 RESOURCE PLANNING AND CONTROL (MANAGERIAL ACCOUNTING) This course empowers students with the quantitative skills and logical analysis required to evaluate the financial feasibility of strategic opportunities such as entering new markets, pursuing new customers, or introducing new products or processes. Managerial Accounting methods are also used to construct profitable business models for new or existing ventures. Asking the simple questions What is the business model? and How will this strategy create a return for the owners? the course emphasizes that financial analysis should be performed ex ante to screen ideas so entrepreneurs and organizations can get maximum value from their resources. While cases in this course are primarily focused on profit-seeking entities, managerial accounting skills may be successfully applied to any venture with an imperative to accomplish challenging strategic goals while using resources efficiently.

1.50 credits

ACC6400 - FINANCIAL STATEMENT ANALYSIS

FINANCIAL STATEMENT ANALYSIS

ACC6400 (Formally ACC7575) Advanced Financial Statement Analysis 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, 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 also will delve more deeply into the topics of earnings management and ratio analysis 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

ACC6401 - ACCOUNTING INFORMATION SYSTEMS

ACCOUNTING INFORMATION SYSTEMS

ACC6401 (Formally ACC7530) Accounting Information Systems/ Business Processes 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.

3.00 credits

ACC6402 - ACCOUNTING ANALYTICS

ACCOUNTING ANALYTICS

Accounting Analytics (3 credits) Data and analytics are being used to assist businesses in preparing decision-ready accounting information of the highest quality as efficiently as possible. This course will improve your ability to critically analyze accounting data from the lens of a financial statement user, a manager and an auditor in order to make better business decisions and to communicate this information effectively to their audience. We will innovatively use analytics tools in financial statement, operational, tax, audit and forensic analyses.

1.50 credits

ACC6403 - ADVANCED ACCOUNTING TOPICS

ADVANCED ACCOUNTING TOPICS

Advanced Accounting Topics (3 credits) This course introduces you to engagements such as forensics, compilations, reviews and other services, a conceptual comparison of IFRS and US-GAAP, foreign currency transactions, nonprofit and government accounting and reporting, and other industry and international specific current complex accounting topics

3.00 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

2.00 credits

ACC7201 - MEASURING AND MANAGING STRATEGIC PERFORM

MEASURING AND MANAGING STRATEGIC PERFORM

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: oJudge the financial feasibility of plans for launching new businesses or for redesigning existing ones. oGrow profitable and sustainable ventures. oCreate business models that make money.

2.00 credits

ACC7500 - ANALYSIS AND FORECASTING FIN STATEMENT

ANALYSIS AND FORECASTING FIN STATEMENT

ACC7500-Analysis and Forecasting with Financial Statements (3 credits). Students who take ACC7500 may not take ACC7502 and vice versa. This course is targeted for students who are considering careers in corporate finance, investments, and related fields as well as those who are considering working towards the CFA certification. The course covers reporting topics that are either omitted or only lightly addressed in the introductory reporting course (e.g., equity investments, acquisitions, deferred taxes, stock-based compensation) Students have the opportunity to perform an in-depth financial & ESG analysis of a company of their choice (individual or group project) and to present their analysis in class. Students will learn how to make adjustments to the financials for GAAP-required disclosures that do not match their value-creating effect on the firm. Once the financials have been scrubbed or normalized, integrated financial and ESG analysis can take place to evaluate risk and performance. Finally, students will have the opportunity to build an integrated, 3-statement forecast that can be used to explicitly analyze the impact of different strategic and financial decisions on the future performance and value of the firm. Prerequisites: ACC7200 or ACC7800 This course is typically offered in the following semesters: Fall and Spring

3.00 credits

ACC7502 - FIN STATEMENT AND SUS ANALYSIS EPS LEAD

FIN STATEMENT AND SUS ANALYSIS EPS LEAD

ACC7502-Financial Statement and Sustainability Analysis for Entrepreneurial Leaders (1.5 credits) Note that students who take ACC7502 may not take ACC7500, and vice versa. ACC7502-Financial Statement and Sustainability Analysis for Entrepreneurial Leaders (1.5 credits) This course is targeted for entrepreneurs, managers, and anyone who wants to improve their financial analysis skill but doesnt require the deeper dive provided in ACC7500 (3 credits). The focus will be on analyzing the impact of various revenue streams, ESG factors, and business models on income and cash flow. Successful leaders must be able to understand how every significant operating or investment decision affects three areas: 1) how the business is presented to outsiders (the financial statements); 2) the firms cash flows; and 3) the value of the business. Thus, we will explore the linkages between integrated financial statement and ESG analysis and the creation of multi-year forecasts that can be used to identify and manage the key value drivers of the firm. The course will also include examining how managers attempt to manipulate their financial results through earnings management and the use of non-GAAP metrics. This course is typically offered in the following semesters: Spring Prerequisites: ACC7200 or ACC7800

1.50 credits

ACC7503 - DESIGNING A BUSINESS FOR PROFITABILITY

DESIGNING A BUSINESS FOR PROFITABILITY

ACC7503: Designing a Business for Profitability 3 elective credits **If you have taken and passed ACC7201 you cannot register for ACC7503 as these two courses are equivalent** 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. - Integrate analytics and Industry 4.0 concepts to make business decisions. Prerequisites: None

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.

1.50 credits

ACC7555 - GOV AND NOT FOR PROFIT ACCT

GOV AND NOT FOR PROFIT ACCT

Government and nonprofit accounting is very different from traditional for-profit accounting. This course will examine the idiosyncrasies and nuances of government and nonprofit accounting. Topics include fund accounting, budgetary accounting, encumbrances, revenue recognition policies, government financial statement formats, proprietary funds, fiduciary funds, treatment for nonprofit contributions, investments and health care entities.

1.50 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