M4
Accounting for Decision Makers
Code:
ECTS:
6
Language:
English
Description:
The principal aim of the accounting for decision makers is to enable postgraduate students to improve their managerial effectiveness in the field of accounting. The course provides financial reporting environment, analysis and interpretation of the financial statement.
Learning Objectives:
Postgraduate students are enabled to decision-making and control accounting information, analysis of financial statements, and interpretation in a business language.
Weekly Topics:
- Introduction
- Accounting research insights
- Processing accounting information
- Accounting communication
- Financial statements
- Income measurement and accrual accounting
- Inventories and cost of goods sold
- Cash and internal control
- Receivables and investments
- Current liabilities, contingencies, and TVM
- Long term liabilities
- Stockholders equity
- The statement of cash flows
- Financial statement analysis
- Preparation
- Final Exam
References:
- Atrill, P., 2005. Financial management for decision makers. Pearson Education.
- Kimmel, P.D., Weygandt, J.J. and Kieso, D.E., 2010. Accounting: Tools for business decision makers. John Wiley & Sons.
- Porter, G.A. and Norton, C.L., 2012. Financial accounting: The impact on decision makers. Cengage Learning.
- Ward, K., 2012. Strategic management accounting. Routledge.
Exam Type:
Written Exam (60 min.)
Grading:
30% Attendance, Discussions, Assignments
30% Midterm Exam
40% Final Exam
Disclaimer Statements:
Course content may vary from the outline to meet the needs of this particular group.
More information about GoBali programs are available on www.gobali.org.
Indonesia: Udayana University, 2019