Online MBA Degree

Sauder School of Business > University of British Columbia

BAAC 500 Financial Reporting

Prerequisite
MBA Core

Accounting is a system for measuring and communicating the outcomes of business activities. The focus of financial accounting is the preparation of accounting reports by individuals within a firm for individuals outside the firm. The purpose of the course is to:

provide the student with a basic understanding of the concepts, principles, and economic motivations underlying financial accounting practices;
provide the student with the technical tools and references to analyze how a particular transaction affects a firm’s financial statements;
make the student comfortable with financial data;
make the student aware of the care that must be taken when using accounting data as a source of information for making decisions.

Sauder School of Business > University of British Columbia

BAAC 501 Financial Statement Analysis I

Prerequisite
BAAC 500 or a prior course in financial accounting approved by the instructor.

The focus of this course is on using the information contained in financial statements to evaluate a firm’s profitability and risk. Topics covered:
relative role of earnings and cash flow;
understanding financial disclosure and its link to events within the firm;
options available to management to manipulate accounting numbers;
modifying accounting numbers for comparison;

incorporating financial information that is typically excluded from financial statements.

Sauder School of Business > University of British Columbia

BAAC 501 Financial Statement Analysis I

Prerequisite
BAAC 500 or a prior course in financial accounting approved by the instructor.

The focus of this course is on using the information contained in financial statements to evaluate a firm’s profitability and risk. Topics covered:
relative role of earnings and cash flow;
understanding financial disclosure and its link to events within the firm;
options available to management to manipulate accounting numbers;
modifying accounting numbers for comparison;
incorporating financial information that is typically excluded from financial statements.

Sauder School of Business > University of British Columbia

BAAC 500 Financial Reporting

Prerequisite
MBA Core

Accounting is a system for measuring and communicating the outcomes of business activities. The focus of financial accounting is the preparation of accounting reports by individuals within a firm for individuals outside the firm. The purpose of the course is to:

provide the student with a basic understanding of the concepts, principles, and economic motivations underlying financial accounting practices;
provide the student with the technical tools and references to analyze how a particular transaction affects a firm’s financial statements;
make the student comfortable with financial data;
make the student aware of the care that must be taken when using accounting data as a source of information for making decisions.