The objective of this non-credit course is to expose students to the expectations for experiential learning, helping them develop the skills and relationships needed to allocate their time and maintain balance across their academics, career, health and wellness, and community.
AFM 101Introduction to Financial Accounting0.50 units
This course is an introduction to financial accounting. The preparation and use of financial statements is examined. The accounting cycle and assets and liabilities reporting, is discussed.
Antirequisites
Complete all of the following
Not completed nor concurrently enrolled in any of the following:
AFM123 - Accounting Information for Managers (0.50)
AFM191 - Introduction to Financial Reporting and Managerial Decision Making 1 (0.50)
ARBUS102 - Accounting Information for Managers (0.50)
AFM 102Introduction to Managerial Accounting0.50 units
This course is an introduction to the preparation and use of accounting information for management decision-making and reporting. Cost behaviour, cost accumulation systems, and short- and long-term decision models are discussed.
Prerequisites
Complete 1 of the following
Must have completed at least 1 of the following:
AFM101 - Introduction to Financial Accounting (0.50)
AFM191 - Introduction to Financial Reporting and Managerial Decision Making 1 (0.50)
AFM 111Professional Pathways and Problem-Solving0.50 units
This course assists students in developing the knowledge, skills, and values needed to manage their learning, ethical behaviour, and career path as a professional with a responsibility to society. The course also provides an opportunity to develop problem-solving, information literacy, and communication skills.
This course introduces analytical methods commonly used in business for accounting and finance professionals. The course introduces students to the cross-industry standard process for data mining as an approach to business problem recognition and solving. Students also apply emerging technologies as a means to understand concepts such as variables, data types, subsets, formulas for creating derived variables, and simple models.
This is the second in a two-course sequence that introduces analytical and statistical methods commonly used in business for accounting and finance professionals.
AFM 121Introduction to Global Financial Markets0.50 units
This course is the first in a two-course sequence which offers an overview of global capital markets. The course describes the role of finance in the modern global economy, introduces the major classes of financial assets, and presents some basic foundational principles of financial decision-making.
AFM 127Introduction to Global Capital Markets and Financial Analytics0.50 units
This course introduces financial markets and institutions, examining the role of finance in the global economy while introducing foundational principles of financial decision making. The course utilizes analytic and computational approaches to the topics, enabling students to develop data management and analysis competencies.
AFM 131Introduction to Business in North America0.50 units
The functional areas of business: finance, personnel administration, production, marketing, and accounting are examined within differing organizational structures. Coverage also includes study of the principles of effective management and the financial system as a source of corporate capital.
Antirequisites
Complete all of the following
Not completed nor concurrently enrolled in any of the following:
This course introduces key business concepts required to provide a solid foundation for accounting and finance majors. Topics include business life cycle stages, business models, and types of business decisions.
AFM 182Introduction to Financial Reporting and Managerial Decision Making 20.50 units
This course continues the development of skills introduced in the foundational financial reporting course, with a greater focus on foundational analysis and forecasting, and expands the stakeholder context to public company stakeholders. The course enhances problem-solving skills through a problem-based learning delivery model.
Prerequisites
Complete all of the following
Must have completed the following:
AFM191 - Introduction to Financial Reporting and Managerial Decision Making 1 (0.50)
AFM 191Introduction to Financial Reporting and Managerial Decision Making 10.50 units
This course is a foundation for the practice of financial reporting and managerial decision making. The course develops an understanding of the importance of a conceptual framework of accounting and generally accepted accounting principles that provide relevant information to meet stakeholder needs with a focus on private company stakeholders. Students prepare financial reports and financial statements, at an introductory level, that are designed to meet the needs of internal and external stakeholders of private companies. Students perform introductory financial analysis to inform business decisions and solve business problems considering the appropriate business context. The course develops problem-solving skills through a problem-based learning delivery model.
The objective of this non-credit course is to continue to expose students to the expectations for experiential learning, and help them to continue to develop the skills and relationships needed to allocate their time and maintain balance across their academics, career, health and wellness, and community.
Prerequisites
Complete all of the following
Must have completed the following:
AFM100 - Introduction to Experiential Learning (0.00)
AFM 205Introduction to Financial Services0.25 units
This course is one of a set of courses that focuses on the knowledge and skills that enhance experiential learning during a first or second co-op work term. The course covers topics such as an overview of the financial services industry, professional ethics, and problem-solving skills that are applicable to financial decisions.
Prerequisites
Complete all of the following
Must have completed at least 1 of the following:
ACTSC291 - Global Capital Markets and Financial Analytics (0.50)
AFM121 - Introduction to Global Financial Markets (0.50)
AFM127 - Introduction to Global Capital Markets and Financial Analytics (0.50)
AFM272 - Global Capital Markets and Financial Analytics (0.50)
This course is the first of a sequence of courses in which students will learn to apply Canadian tax principles to taxpayer situations. In this course, students will be equipped to apply basic tax rules to individual circumstances and work with software to prepare personal tax returns. The course focuses on being able to understand and apply income tax to detailed scenarios involving individual employment income as well as personal income tax deductions and credits.
Prerequisites
Complete all of the following
Must have completed the following:
AFM191 - Introduction to Financial Reporting and Managerial Decision Making 1 (0.50)
AFM 207Introduction to Performance Analytics0.25 units
This course is one of a set of courses that focuses on the knowledge and skills that enhance experiential learning during a first or second co-op work term. Topic areas for this course include performance measurement, professional ethics, and leveraging technology for performance analytics.
This course is one of a set of courses that focuses on the knowledge and skills that enhance experiential learning during a first co-op term. Students will gain an understanding of the concept of assurance, the demand for and supply of assurance services, the responsibilities of the assurance practitioner, and the work involved in conducting an audit of financial statements. They will also be equipped to perform a selection of audit tasks that would be assigned to a novice auditor.
Prerequisites
Complete all of the following
Must have completed the following:
AFM191 - Introduction to Financial Reporting and Managerial Decision Making 1 (0.50)
This course develops an in-depth understanding of financial statements as a system for analysis and planning as a foundation for upper-year accounting and finance courses.
Prerequisites
Complete 1 of the following
Must have completed the following:
AFM101 - Introduction to Financial Accounting (0.50)
AFM191 - Introduction to Financial Reporting and Managerial Decision Making 1 (0.50)
Particular attention is given to the law relating to contracts and business organizations. Other areas of study include sources of law, the judicial process, real and personal property, torts, agency, credit, and negotiable instruments.
Antirequisites
Complete all of the following
Not completed nor concurrently enrolled in any of the following:
AFM335 - Business Law for Financial Managers (0.50)
This is an introductory course focusing both on foundational concepts and emerging trends in the impacts and usage of technology in accounting and finance. Potential topics include strategic investment, planning and spending for technology in businesses, and current disruptive technologies impacting global business processes.
Prerequisites
Complete all of the following
Must have completed at least 1 of the following:
AFM102 - Introduction to Managerial Accounting (0.50)
AFM182 - Introduction to Financial Reporting and Managerial Decision Making 2 (0.50)
This course introduces students to the foundations needed for data mining and more advanced upper-year business analytics electives. Topics include regression analysis, classification analysis (e.g., logistic regression, decision trees), and clustering analysis.
AFM 272Global Capital Markets and Financial Analytics0.50 units
This course offers an overview of global capital markets and asset valuation. Topics may include an overview of financial markets and instruments, time value of money, valuation of financial assets, and financial risk and portfolio management. The course utilizes an analytic and computational approach to the topics, enabling students to develop data management and analysis competencies.
Prerequisites
Complete all of the following
Must have completed at least 1 of the following:
ACTSC127 - Introduction to Global Capital Markets and Financial Analytics (0.50)
AFM127 - Introduction to Global Capital Markets and Financial Analytics (0.50)
CFM101 - Introduction to Financial Markets and Data Analytics (0.50)
AFM 273Financial Instruments and Capital Markets0.50 units
This course is the second in a two-course sequence which offers an overview of global capital markets. The course focuses on valuation of financial instruments and the theories of financial risk and diversification.
Prerequisites
Complete all of the following
Must have completed at least 1 of the following:
ACTSC127 - Introduction to Global Capital Markets and Financial Analytics (0.50)
AFM121 - Introduction to Global Financial Markets (0.50)
AFM127 - Introduction to Global Capital Markets and Financial Analytics (0.50)
AFM 274Introduction to Corporate Finance0.50 units
This course is the first in a two-course sequence that deals with corporate financial decision-making. Topics may include capital budgeting, cost of capital, security issuance, capital structure, payout policy and dividends, and short-term finance.
Prerequisites
Complete all of the following
Must have completed at least 1 of the following:
AFM272 - Global Capital Markets and Financial Analytics (0.50)
AFM273 - Financial Instruments and Capital Markets (0.50)
This is the first in a two-course sequence that deals with corporate financial decision making. Topics may include capital budgeting, cost of capital, security issuance, capital structure, payout policy and dividends, and short-term finance. Where suitable, topics are treated from a mathematical and quantitative perspective.
Prerequisites
Complete all of the following
Must have completed at least 1 of the following:
ACTSC291 - Global Capital Markets and Financial Analytics (0.50)
AFM272 - Global Capital Markets and Financial Analytics (0.50)
This course introduces fundamental tools of analysis and valuation to prepare students to research, interpret, and analyze financial statements. The course examines financial reporting from the perspective of the financial statement user with an emphasis on interpretation of financial disclosures for cash flow analysis, risk assessment, forecasting, and decision making.
Prerequisites
Complete all of the following
Must have completed at least 1 of the following:
AFM191 - Introduction to Financial Reporting and Managerial Decision Making 1 (0.50)
AFM272 - Global Capital Markets and Financial Analytics (0.50)
AFM273 - Financial Instruments and Capital Markets (0.50)
AFM 280Introduction to Organizational Behaviour0.50 units
An introduction to the concepts concerning the behaviour of individuals and groups in organizations. Topics may include motivation, influence, communication, diversity, goal-setting and incentive compensation, culture and ethical systems, and decision-making.
AFM 285Introduction to Sustainability and Sustainable Business0.50 units
This course introduces the foundational concepts of sustainability and sustainable business decision-making. Students will explore the interaction between business, society, and the natural environment. Students will gain an awareness of the different sustainability reporting standards and frameworks. This course enables students to identify and integrate sustainability-related risks and opportunities in business decision-making.
AFM 291Intermediate Financial Accounting 10.50 units
A first course in intermediate accounting dealing with the theory and practice of financial statement preparation and reporting. The emphasis will be on asset valuation and the related impact on income measurement.
Prerequisites
Complete all of the following
Must have completed at least 1 of the following:
AFM101 - Introduction to Financial Accounting (0.50)
AFM191 - Introduction to Financial Reporting and Managerial Decision Making 1 (0.50)
This course focuses on developing the qualities and transferable skills necessary for integration, continuous learning, and professional development. The course is oriented around the ethical and moral issues faced by accounting and finance professionals.
Prerequisites
Complete all of the following
Must have completed the following:
AFM182 - Introduction to Financial Reporting and Managerial Decision Making 2 (0.50)
Students must be in level 3B or higher
Antirequisites
Not completed nor concurrently enrolled in any of the following:
ARBUS202 - Professional and Business Ethics (0.50)
AFM 321Personal Financial Planning and Taxation0.50 units
This course helps students develop a do-it-yourself (DIY) individual financial planning and tax mindset. Students will learn how to create and assess a basic financial plan for themselves, centered around the budget, across various life stages. Within each area of planning, saving, spending, and reporting, students will develop appreciation of important financial and tax considerations that will set them up for financial success.
This course will further develop students' understanding and knowledge of an important area of financial markets by introducing derivatives, their financial applications, value, and how they can be used to manage financial risk. Derivatives discussed may include options, futures, forwards, and swaps. Students will learn how to utilize derivatives to manage financial risk.
Prerequisites
Complete all of the following
Must have completed at least 1 of the following:
ACTSC291 - Global Capital Markets and Financial Analytics (0.50)
AFM272 - Global Capital Markets and Financial Analytics (0.50)
AFM273 - Financial Instruments and Capital Markets (0.50)
In this course students will learn core wealth management concepts that will give them a greater understanding of the wealth management industry. The content will focus on key areas of wealth management including portfolio management, asset allocation, risk management, performance evaluation, manager selection, tax efficient strategies as well as the use of new technologies in the wealth management industry.
Prerequisites
Complete all of the following
Must have completed at least 1 of the following:
ACTSC291 - Global Capital Markets and Financial Analytics (0.50)
AFM272 - Global Capital Markets and Financial Analytics (0.50)
AFM273 - Financial Instruments and Capital Markets (0.50)
This course provides students hands-on training in early-stage (angel and venture capital) investing with guidance from industry experts and supervision by faculty. This will generally be the first course that students take when they join the Student Venture Fund team. Analysts will attend investor meetings, assist in market research and specific deal due diligence, and prepare investment proposals.
AFM 328Investment Management - Junior Analyst0.25 units
This course provides students hands-on training in equity valuation and enables students to follow one industry sector. As a junior analyst, a student will understand why funds management is broken into different sectors, monitor existing equity holdings in a particular sector, make new equity selections in the sector, prepare equity research reports, and present trading recommendations to an investment team in a student-run investment portfolio.
AFM 329Investment Management - Senior Analyst0.25 units
This course provides students hands-on training in equity valuation and enables students to follow more than one industry sector. As a senior analyst, a student will monitor existing equity holdings in different sectors, make new equity selections in the sectors, prepare equity research reports, and present trading recommendations to an investment team in a student-run investment portfolio.
This course examines the opportunities, risks, and challenges faced by businesses in international markets, as well as the preparation required to operate them.
Prerequisites
Complete all of the following
Must have completed at least 1 of the following:
AFM131 - Introduction to Business in North America (0.50)
This course focuses on offering students insight into the business operations of multinational firms and learning the perspectives of business executives across multiple industries in the private sector. A significant portion of this course involves a short-term international trip where students will directly learn about various companies and the international business environment by actively participating in discussions with company executives about their businesses and government officials about their respective industries. The course will also expose students to a specific topic in the region such as "The Impact of Brexit on the Global Financial Community" or "The Role of Asia in the Global Financial Landscape".
Priority is given to students completing the course for the first-time during course selection.
AFM 335Business Law for Financial Managers0.50 units
This course helps accounting and finance professionals become effective managers and better informed users of legal services. It contributes to developing a solid understanding of the legal and ethical environment in which businesses operate, expands on the legal concepts of business organization and contracts, introduces property and torts law, and integrates legal concepts through the preparation of a legal risk plan.
Examines the planning, requirements analysis, acquisition, and evaluation of information systems, with an emphasis on accounting information systems. Introduces information systems assurance concepts, and considers the role of information technology in the improvement of business performance.
AFM 345Business Applications of Social Media Analytics0.50 units
This course reinforces the data analytics process, introducing applications that leverage tools such as text analytics and sentiment analysis to analyze content from social networks to address business problems.
AFM 346Applications of Predictive Analytics in Accounting and Finance0.50 units
This course introduces applications of classification/prediction methods and machine learning used in accounting and finance settings. Samples include bankruptcy prediction, fraud detection, and loan default.
This course explores emerging issues related to cybersecurity management, governance, and control, which pose significant challenges to organizations in a networked environment. The course focuses on cybersecurity risks and investigates how companies can more effectively protect their digital assets from both internal and external threats.
AFM 377Private Equity and Venture Capital0.50 units
This course explores the fundamentals of the private equity industry. Topics include raising capital, structuring deals, creating a leveraged buyout model (LBO), and unlocking value through various strategies.
Consideration of more complex topics in management planning and control. Emphasis is on traditional and contemporary cost accumulation systems and their application in modern day organizations. Cases, simulations, projects, and presentations are the key instructional methods used to understand and integrate the course material. At the end of the course, students will have a solid understanding of how the correct choice of a costing model adds value to the organization.
Prerequisites
Complete all of the following
Must have completed the following:
AFM102 - Introduction to Managerial Accounting (0.50)
AFM191 - Introduction to Financial Reporting and Managerial Decision Making 1 (0.50)
AFM 391Intermediate Financial Accounting 20.50 units
This is an intermediate financial accounting course that deals with problems related to the measurement of liabilities, measurement of income, and the reporting and measuring of corporate equities.
A review of accounting theory as a background for applying underlying concepts to current accounting problems. Emphasis is on current literature, with a major term paper required.
AFM 422Management of Financial Institutions0.50 units
This course focuses on the economics of financial institutions, particularly commercial banks. Issues related to commercial and investment banking and other financial intermediaries as well as financial markets and regulatory entities are examined.
Prerequisites
Must have completed at least 1 of the following:
ACTSC291 - Global Capital Markets and Financial Analytics (0.50)
AFM272 - Global Capital Markets and Financial Analytics (0.50)
AFM273 - Financial Instruments and Capital Markets (0.50)
Antirequisites
Not completed nor concurrently enrolled in any of the following:
This course introduces the use of advanced econometric/statistical methods in studying financial market data, and in quantitatively assessing risks associated with financial investments. The methods presented in this course are tailored to address specific issues of interest in finance, such as the quantification of the risk-return tradeoff, the modelling of time-varying stock/bond market volatility and, possibly, also the statistical analysis of financial derivatives such as options.
Prerequisites
Must have completed at least 1 of the following:
AFM323 - Quantitative Foundations for Finance (0.50)
This course addresses principles of equity investments, including risk and return relationships, fundamental analysis of equities based on macroeconomic, industry and company-specific factors, financial statement analysis, and technical analysis. Portfolio allocation, performance measurement, and ethical and professional standards in the investment profession are also covered.
Prerequisites
Must have completed at least 1 of the following:
ACTSC291 - Global Capital Markets and Financial Analytics (0.50)
ACTSC372 - Investment Science and Corporate Finance (0.50)
AFM272 - Global Capital Markets and Financial Analytics (0.50)
AFM273 - Financial Instruments and Capital Markets (0.50)
Introduction to various aspects of fixed income investments, including valuation, risk management, portfolio management, interest rate models, interest rate derivatives, and institutional features of bond markets.
Prerequisites
Must have completed at least 1 of the following:
ACTSC291 - Global Capital Markets and Financial Analytics (0.50)
AFM272 - Global Capital Markets and Financial Analytics (0.50)
AFM273 - Financial Instruments and Capital Markets (0.50)
Antirequisites
Not completed nor concurrently enrolled in any of the following:
This course provides students with hands-on training in early stage (angel and venture capital) investing. Students will develop their understanding of early stage financing as well as learn how to conduct investment meetings, organize due diligence as part of an investment decision, learn how to supervise other student analysts, as well as the how to obtain and analyze relevant information for the purpose of making investment recommendations. Students will also manage the ongoing portfolio of existing investments made by previous Student Venture Fund Participants.
AFM 427Intermediate Portfolio Management0.50 units
This course focusses on the theory and practice of passive and active portfolio management focusing on both traditional and alternative investment assets. The course traces the process of development of the portfolio objective and investment thesis, asset selection, performance and risk measurement, and monitoring and stakeholder reporting. The course utilizes business analytics practices with a focus on the role of the financial analyst in an increasingly automated world.
AFM 428Investment Management - Junior Portfolio Manager0.25 units
This course provides students hands-on training in equity valuation and portfolio management. As a junior portfolio manager, a student will make allocations in two sectors, monitor the performance of the existing equity holdings in these two sectors, mentor two analysts, make equity trading decisions for these two sectors, and present portfolio performance reports to the investment team and the advisory board.
AFM 429Investment Management - Senior Portfolio Manager0.25 units
This course provides students hands-on training in equity valuation and portfolio management. As a senior portfolio manager, a student will make allocations in different industry sectors, monitor the performance of the existing equity holdings in these sectors, mentor analysts, make equity trading decisions for these sectors, and present portfolio performance reports to the investment team and the advisory board.
This course focuses on strategic management of the total enterprise. Managers contribute to the organization through their analytical and leadership capabilities as well as their technical expertise. The course provides a framework for developing and implementing strategy that fits the firm's environment, managerial values, and organization.
AFM 434Corporate Governance and Risk Management0.50 units
Corporate governance examines corporate organization, communication with stakeholders, and decision-making. Effective corporate governance promotes sustainable and socially equitable business practices and provides assurance to shareholders of investment integrity. This course examines the interface of corporate governance and risk management.
This course examines the role of integrated company-wide information systems in improving organizational performances. The course will focus on the selection, acquisition, and implementation of these systems, including consideration of business process alignment, change management, and development of business cases to support their acquisition. The role of enterprise systems in inter-organizational systems and e-commerce will also be considered. The course will make use of case studies as well as examine selected current enterprise software.
AFM 443E-business: Introduction to Electronic Commerce0.50 units
This course examines key topics in electronic commerce such as the structure of the Internet, basic e-commerce processes and technologies (website, catalogs, customer attraction, ordering processes, payment processes, and fulfilment processes), control issues (availability, security, integrity, and maintainability), business-to-consumer models, business-to-business models, business-to-employee models, e-business strategies, integration of e-commerce activities into other business operations, performance measurement, legal and regulatory issues, and assurance services.
AFM 444Business Analytics Project Management0.50 units
This course focuses on the development of project management and implementation capabilities required for the success of business analytics initiatives.
AFM 445Information Technology Assurance and Audit Analytics0.50 units
This course builds on the development of knowledge about, as well as skills in using, data analytics by allowing students, as users and interpreters of model output, to learn through a range of cases that focus on controls for information systems and audit applications.
AFM 446Performance Management and Tax Analytics0.50 units
This course builds on the development of knowledge about, as well as skills in using, data analytics by allowing students, as users and interpreters of model output, to learn through a range of data analytics cases that focus on performance management and tax applications.
AFM 447Governance and Ethical Issues with Data and Emerging Technologies0.50 units
This course examines a host of governance and ethical issues associated with the rapid growth of data analytics and emerging technologies and the related role of accounting and finance professionals.
AFM 448Data Analytics and Emerging Technologies Consulting Group0.25 units
This course provides students hands-on training in monitoring emerging technologies and in contributing through big data competitions. If selected, students monitor emerging technologies and generate reports regarding their state of adoption. Students also participate in business analytics competitions which contributes to student learning and knowledge creation.
Prerequisites
Complete all of the following
Must have completed the following:
AFM345 - Business Applications of Social Media Analytics (0.50)
AFM346 - Applications of Predictive Analytics in Accounting and Finance (0.50)
An examination of elements of audit strategy and their interrelationships, including financial assertions, types and sources of audit assurance, and evidence-gathering procedures within a framework of professional judgment.
This course builds on the knowledge and skills previously introduced in prior assurance courses and equips students with a deeper conceptual understanding of internal audits. Students will gain a deeper understanding of assurance through the internal audit context and how to act as part of an internal audit engagement team. The course establishes fundamental concepts and then reinforces the concepts through interacting with internal audit professionals in a collaborative and safe environment.
U.S. taxation is valuable knowledge for accounting and finance professionals, given the U.S.'s status as Canada's primary trading partner and the frequent cross-border mobility of individuals. This course provides students with a comprehensive understanding of fundamental concepts in U.S. personal and corporate tax, encompassing the basic principles of calculating U.S. taxable income. Additionally, participants will delve into the intricate influence of income tax treaties on U.S. tax laws.
AFM 470Financial Management of High Growth Companies0.50 units
Designed for students seeking careers within high growth companies or financing/advising them, this course develops the ability to relate to entrepreneurial ventures and provide "value added" financial management. This is an experiential based course focused on small group financial consulting projects with high growth companies in Kitchener-Waterloo or Greater Toronto Area. Classes may encompass lecture, case analysis, guest speakers, and discussion of groups' projects. The course includes a substantial class participation requirement leading to the in-depth financial consulting project.
Prerequisites
Complete all of the following
Complete 1 of the following
Must have completed the following:
AFM373 - Cases and Applications in Corporate Finance (0.50)
This course develops understanding of the strategic acquisition and divestiture process, particularly as it relates to corporations in Canada. The course focuses on integrating key analytical skills in the interpretation of financial statements and valuation methodologies in the context of mergers and acquisitions of existing firms, as well as spinoffs, restructurings, buyouts and divestitures of existing assets. The course concentrates on value creation and institutional, strategic, ethical, governance, and control issues.
AFM 478International Financial Management0.50 units
This course examines various aspects of corporate decision-making in a global firm, such as cross-border investments and financing, international risk management, multinational working capital management, and the impact of the international regulatory environment.
AFM 479Cases and Applications in Finance 20.50 units
This course builds on the theory of finance and uses cases and applications to further address finance issues and competences, including risk management, equities, derivatives, and other investments.
AFM 480Introduction to Organizational Behaviour0.50 units
This course focuses on understanding and applying concepts concerning the behaviour of individuals and groups in organizations. Topics may include performance management, organizational commitment, collaboration, motivation, communication, decision making, culture, and ethical systems.
AFM 482Performance Measurement and Organization Control0.50 units
This course will trace the evolution of the role of performance measurement systems in supporting areas of organization control. Topics will include the role of both financial and non-financial performance measures in: the DuPont method of control, the Harvard model of control, internal control, contemporary approaches to governance, and strategic management systems. After completing this course students will be able to evaluate the nature and suitability of a proposed performance measurement system given its design and purpose.
AFM 483Applications of Analytics to Business0.50 units
This course explores the metrics, quantitative analyses, and technologies used across a range of applications where an investigation of past business performance provides insights that drive business decisions.
This course addresses the significant shift in the composition of enterprise value from tangible assets tracked by traditional accounting practices to a range of intangible assets. The course provides a survey of approaches used to identify, measure, report, and create value that consider these intangibles.
An advanced accounting course considering specific problems of accounting for the corporate entity, such as business combinations, intercorporate investments, consolidated financial statements, accounting for foreign operations and foreign currency transactions, and segment reporting.