Financl Measurement Risk Mgmt

3 Credits · Level: Undergraduate

This course is an extension of ACCT 101 that deepens an understanding of how firms report the financial claims of equity holders, creditors, tax authorities, and employees, among other stakeholders. Topics include the reporting of the net worth attributable to equity holders, the calculation of earnings per share, the outstanding balances held by creditors, interest expense, taxes, employee pensions, share-based employee compensation, and leases. The course further explores using accounting data as inputs into data analytics models to assess firm risks and accounting anomalies. Most of the skills acquired in the class will be taught through real-world examples from the business press and company financial statements. The skills acquired in the course are foundational for various careers, including general management, financial services, consulting, and those thinking of starting their own business or joining not-for-profit or government entities.