ACCTG 432 - Financial Statement Analysis

3 units (fi 6)(EITHER, 3-0-0)

This course focuses on developing student understanding of the information in financial reports and how it relates to the intrinsic values of debt and equity securities, with an emphasis on equity. Additional topics may include using financial statements to learn about a firm's operations, valuing distressed companies, evaluating statements from not-for-profit organizations, and analyzing business combinations and divestitures, depending on instructor and student interests. Course materials will typically include the main financial statements of publicly traded companies. Corequisites: ACCTG 412 or 415.

ACCTG 610 - Financial Reporting for Managers and Analysts

3 units (fi 6)(EITHER, 3-0-0)

Intended for students who would like to build on the financial accounting knowledge developed in ACCTG 501, and is especially useful for those contemplating a career in financial management. Useful both as a stand-alone course and as a foundation for further study in financial statement analysis. Provides further depth in balance sheet valuation and income measurement in order to enhance students' ability to use financial accounting as a management tool. Prerequisite: ACCTG 501. Corequisite: FIN 501 or 503. Students may receive credit for only two of the following three courses: ACCTG 610, 614 and 615.

ACCTG 701 - Introduction to Accounting Research

3 units (fi 6)(EITHER, 3-0-0)

A survey/history of accounting thought, introducing the major research approaches in accounting. Open to all doctoral students or with written permission of the instructor. Approval of the Associate Dean, PhD Program is also required for non-PhD students.