NBA 5530 - Accounting and Financial Decision Making

Spring. 3 credits. Letter grades only (no audit).

D. Szpiro.

Focuses on basic financial and managerial accounting and the economic and financial concepts that have a bearing on internal (i.e., managerial) and external (i.e., investors, creditors, regulators) users’ decisions. The goals are to (1) give students a working knowledge of the accounting process and the value and limitations of the data that come out of the accounting information system; (2) familiarize students with key concepts in managerial accounting and the application of cost information to pricing and operating decisions; and (3) promote an understanding of the use of economic theory in the evaluation of capital investment projects. Instruction is a mixture of lecture and case discussion. Grading is based on exams, assignments, and class contribution.