BUS-A 310 Management Decisions and Financial Reporting (3 cr.)
P: BUS-A 202, BUS-F 301. This course will give finance and other non-accounting majors insight into financial reporting, topics from a management perspective. The emphasis is more on analysis and interpretation rather than on the detailed mechanics and procedures of accounting. Provides an understanding of how financial statements reflect management decisions in the activity areas of financing, investing, and operating decisions. Meets requirements for accounting credit to sit for CPA; however, does not meet requirements for accounting credits for an IUS accounting degree.
BUS-A 414 Financial Statement Analysis and Interpretation (3 cr.)
P: BUS-A 310 or BUS-A 311. The main objective of this course is critical understanding of accounting and economic concepts as these concepts apply to a company’s performance and financial position. To thoroughly understand a company’s financial position, the analyst must have some accounting forensic skills useful in critically analyzing financial reports. The course is application-based where students will use financial statements to identify value-creating opportunities and risks from the viewpoints of different stakeholders (e.g. creditors, owners, suppliers, customers). Some of the analysis tools discussed in the course include ratios, common size financial statements, vertical analysis and trends. Students will then compare companies with competitors and the industry.
BUS-F 302 Financial Decision (3 cr.)
P: BUS-F 301 and ECON-E 280. Application of financial theory and techniques of analysis in the search for optimal solutions to financial management problems.
BUS-F 410 Financial Institutions & Markets (3 cr.)
P: BUS-F 301. This course looks at the intermediary roles played by the various types of financial institutions and markets. Besides understanding the differences between different institutions, such as commercial banks, credit unions, savings associations, and insurance companies, the course also covers issues related to the management and regulation of financial institutions, role of central banking, and the conduct of monetary policy. Although the primary emphasis is on the functions of financial institutions, different types of financial markets, such as mortgage, money, and capital markets, and related issues are also covered.
BUS-F 420 Equity and Fixed Income Investments (3 cr.)
P: BUS-F 301 and ECON-E 200. Individual investment policy and strategy, security analysis and portfolio management, investment performance, measurement tools, basic and derivative securities used in the investment process, survey of ethics in the investment profession, and experience in trading practices through simulation.
BUS-F 494 International Finance. (3 cr.)
P: BUS-F 301. Financial management of foreign operations of the firm. Financial constraints of the international environment and their effect on standard concepts of financial management. Study of international currency flows, forward cover, and international banking practices.
ECON-E 350 Money and Banking (3 cr.) P: ECON-E 150 and ECON-E 200. Monetary and banking system of the United States; problems of money and prices, of proper organization and functioning of commercial banking and Federal Reserve systems, of monetary standards, and of credit control; recent monetary and banking trends.