IND 716 Accounting

Topics include the role of GAAP, balance sheet, income statements and cash flow statements, the concepts of retained earnings, depreciation, receivables, inventory, amortization, deferred taxes and goodwill. It examines accounting models to improve managerial decision making including the Cost-Volume Profit model, Activity Based Costing, Economic Value Added, transfer pricing, overhead allocation and Balanced Scorecard. Strategic issues such as organizational learning, control systems and openbook management are examined with a global perspective. Lect: 3 hrs. Prerequisites: CMN 432, MTH 309, MTH 410, IND 300, IND 400, IND 508, PSY 209 and (ECN 801 or IND 302), Antirequisite: MB8004 Course Weight: 1.00 Billing Units: 1





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