| BUS 115 | Financial Accounting | FALL 2020 |
| This course is designed to provide students with a basic knowledge of financial accounting concepts, procedures, analysis, and internal reports as an essential part of the decision-making process. The focus is on the three basic steps of the accounting process: recording, classifying, and summarizing financial transactions. Emphasis is placed on the general accounting activities leading up to the preparation of financial statements. |
| BUS 315 | Managerial Accounting | FALL 2020 |
| This course considers the nature, concepts, techniques, and ethics of the managerial accounting function, the preparation of reports, and the uses of accounting data for internal decision-making in manufacturing, retail, service, government, and non-profit organizations. Topics covered include a review of financial accounting, cost definitions and measurement, job-order and process costing, models of cost behavior, break-even and cost-volume-profit-analysis, activity-based costing and management systems, flexible budgeting methods, cost variance analysis, and a consideration of output & pricing decisions throughout the entire enterprise. |
| BUS 115 | Financial Accounting | SPRING 2021 |
| This course is designed to provide students with a basic knowledge of financial accounting concepts, procedures, analysis, and internal reports as an essential part of the decision-making process. The focus is on the three basic steps of the accounting process: recording, classifying, and summarizing financial transactions. Emphasis is placed on the general accounting activities leading up to the preparation of financial statements. |
| BUS 415W | Country Risk Assessment | SPRING 2021 |
| The goal of the course is to have the student develop a better understanding of the types of risks that are relevant for country analysis, with special emphasis given to financial and investment risk. The course explores both the traditional quantitative and qualitative methodologies for evaluating country financial and business risk from the perspective of external investors of both financial capital and physical assets. It also provides comprehensive coverage of related topics including the analysis and reporting of sovereign creditworthiness, political risk, current account analysis, statistical credit-scoring methodologies, loan valuation models, analysis of currency instability, competition from state-owned enterprises, patent and trademark protection, and regulatory supervision. The course also discusses the interrelationship between ratings and economic development. Real world case studies will be used to substantiate theoretical analysis. (This writing-intensive course counts towards the Academic Writing requirement). |
| BUS 115 | Financial Accounting | SUMMER 2021 |
| This course is designed to provide students with a basic knowledge of financial accounting concepts, procedures, analysis, and internal reports as an essential part of the decision-making process. The focus is on the three basic steps of the accounting process: recording, classifying, and summarizing financial transactions. Emphasis is placed on the general accounting activities leading up to the preparation of financial statements. |
| BUS 297 | Corporate Financial Reporting & Governance in the Age of COVID-19 | SUMMER 2021 |
| In recent decades, corporate financial reporting has evolved from an unadorned "accurate financial statements" obligation to a broader ESG (environmental, social responsibility, governance) mandate requiring firms to explain and justify their actions across many activities to multiple stake-holders beyond owners of equity shares. CEOs are regularly more visible than ever before, explaining strategic business choices and their impact on employees, customers, the environment, global trade, and public policy trade-offs in general. Just as large firms have been gradually adapting their behavior and structure to that transition, they are now confronted by a medical pandemic which throws all previous calculations aside. The course explores what firms are doing right now, and will have to do even more intensively in the near future, to sustain their financial existence, while responding to the contemporary public and political appetite for social stability assurances and economic security. |
