Jia Wu, PhD

Stresses the principles and practices of external financial reporting, with particular emphasis on balance sheet valuations and their relationship to income determination. Reviews basic accounting concepts and the essentials of the accounting process. Covers the application of present value techniques to accounting valuations. Studies in depth the measurement and disclosure problems associated with cash, receivables, inventories, fixed assets and intangibles. Alternative accounting procedures and their impact on financial statements are also examined.

Interpretation of corporate financial reporting by external users of financial statements. Students examine the form and content of financial statements and the methods used to account for assets, liabilities, capital, cash flows and other information reported in conformity with accounting principles. While pure financial accounting focuses on the external interpretation of corporate financial reporting, this course includes internal reporting for managerial decision-making. Management planning and control techniques, basic cost analysis, capital budgeting and activity-based management are encompassed in the course.

Interpretation of corporate financial reporting by external users of financial statements. Students examine the form and content of financial statements and the methods used to account for assets, liabilities, capital, cash flows and other information reported in conformity with accounting principles. While pure financial accounting focuses on the external interpretation of corporate financial reporting, this course includes internal reporting for managerial decision-making. Management planning and control techniques, basic cost analysis, capital budgeting and activity-based management are encompassed in the course.

Stresses the principles and practices of external financial reporting, with particular emphasis on balance sheet valuations and their relationship to income determination. Reviews basic accounting concepts and the essentials of the accounting process. Covers the application of present value techniques to accounting valuations. Studies in depth the measurement and disclosure problems associated with cash, receivables, inventories, fixed assets and intangibles. Alternative accounting procedures and their impact on financial statements are also examined.
Register for this course.

Interpretation of corporate financial reporting by external users of financial statements. Students examine the form and content of financial statements and the methods used to account for assets, liabilities, capital, cash flows and other information reported in conformity with accounting principles. While pure financial accounting focuses on the external interpretation of corporate financial reporting, this course includes internal reporting for managerial decision-making. Management planning and control techniques, basic cost analysis, capital budgeting and activity-based management are encompassed in the course.
Register for this course.

Stresses the principles and practices of external financial reporting, with particular emphasis on balance sheet valuations and their relationship to income determination. Reviews basic accounting concepts and the essentials of the accounting process. Covers the application of present value techniques to accounting valuations. Studies in depth the measurement and disclosure problems associated with cash, receivables, inventories, fixed assets and intangibles. Alternative accounting procedures and their impact on financial statements are also examined.
Register for this course.