Jan 29, 2023  
Graduate Catalog 2019-2020 
    
Graduate Catalog 2019-2020 [ARCHIVED CATALOG]

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ACC 6480 Corporate Financial and Managerial Accounting


2 Hours

This course addresses the three main purposes for which managers use accounting: (1) accounting information allows managers to understand, and learn from, the effect of past decisions; (2) managers use accounting to communicate with external constituents; and (3) managers use accounting to communicate plans and goals to subordinates and to monitor their performance over time. The course illustrates the use of financial reports to communicate a view of the firm to outside parties. Students will explore the benefits of financial reports as well as their limitations. The course also addresses some difficulties managers and accountants face in measuring and describing the economic substance of an organization. The course develops an understanding of how formal management systems can be used as levers to implement strategy and demonstrates how accounting data can be used to control operating performance.



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