Course Details

Accounting for Decision-Making (Law)

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.

Catalog Number: BUSCOM 649

Additional Course Information: Business Concentration Elective, Class meets using University Calendar, Tax Program Course

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Course History

Fall 2023
Title: Accounting for Decision-Making (Law)
Faculty: Sridharan, Swaminathan
Section: 1     Credits: 2.5
Capacity: 30     Actual: 29

Fall 2022
Title: Accounting for Decision-Making (Law)
Faculty: Sridharan, Swaminathan
Section: 1     Credits: 2.5
Capacity: 30     Actual: 23

Fall 2021
Title: Accounting for Decision-Making (Law)
Faculty: Sridharan, Swaminathan
Section: 1     Credits: 2.5
Capacity: 30     Actual: 27