Course Details

Accounting for Decision-Making

This course provides an introduction to the financial reporting environment, incentives of managers issuing financial statements, and analysis and interpretation by users of such disclosures. The course begins by viewing the financial accounting system as a language, and familiarizes students with the structure, usage, conventions, and the grammar of accounting as a business language. We examine how financial statements such as the Income Statement, the Balance Sheet, and the Statement of Cash Flows are inter-related. The course adopts an external user's perspective in analyzing these financial statements. The course highlights the links between accounting information and management planning, decision-making and control, and also examines ethical issues such as earnings management and fraudulent reporting. REGISTRATION RESTRICTIONS: JDs should bid only on Section 1 LLMs should bid only on Section 2 PRE-REQUISITE(S)/RESTRICTIONS: • Prior to beginning the class sessions, students are required to complete an online prep course. • JDMBA students are not permitted to take this class at the law school, but must take it in their 2J year at Kellogg. • ACCT-430, BUSCOM 649 and BUSCOM 649K are mutually exclusive.

Catalog Number: BUSCOM 649
Additional Course Information: Business Concentration Elective,  Tax Program Course


Course History

Fall 2018
Title: Accounting for Decision-Making
Faculty: Leone, Andrew James
Section: 1     Credits: 2.5
Capacity: 43     Actual: 41

Fall 2018
Title: Accounting for Decision-Making
Faculty: Leone, Andrew James
Section: 2     Credits: 2.5
Capacity: 22     Actual: 15

Fall 2017
Title: Accounting for Decision-Making (Law)
Faculty:
Section: 1     Credits: 2.5
Capacity: 43     Actual: 35

Spring 2017
Title: Accounting for Decision-Making (Law)
Faculty: Chapman, Craig
Section: 1     Credits: 2.0
Capacity: 65     Actual: 39