Weill Medical College of Cornell University · Courses
NACCT
7 courses with the subject NACCT, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
NACCT 5400Intermediate Accounting3
This course is relevant to a general business career, but is particularly relevant to careers that involve the use of financial statements. The specific accounting topics covered includes: Statement of Cash Flows; Income Taxes; Divestitures; Financial Assets (Investments and Hedges); Leases; Non-Financial Assets; Revenue Recognition; Pensions; Equity-based Compensation; and EPS. My objective is to enable you to become more knowledgeable, skeptical consumers of financial information. This objective will be achieved by a combination of lectures and analyzing and discussing cases that are based on actual financial statements.
Detailed analytical study of special issues and situations in financial accounting. Continuous emphasis is placed on the relationship between theory and practice to reflect the latest professional pronouncements. Highly technical topics related to corporation, partnership, government, and not-for-profit organizations, with a focus on business combinations and the particular accounting challenges that they present.
Cost Accounting and Management Control is a senior seminar focused on managerial decision making and uses of internal accounting data (i.e., revenue and costs; incentive contracts; forecasts; etc.). You will integrate knowledge acquired in your undergraduate accounting courses with that from other courses, readings from current academic and professional literature, and related articles to sharpen skills related to cost assessment, performance evaluation, and managerial control. This course is designed to explicitly consider the role of uncertainty and other statistical issues when making corporate decisions. For the most part, this course is a selected topics course; focusing on topics intimately related with managerial decision making.
Theory and practice of independent examination of financial statements. Discussion of relationships with clients; working papers, assurance procedures, including evaluations of internal controls, accounting principles, risk assessment, liability, and professional ethics.
Fraud Examination is a senior seminar designed to allow you access to theories of fraud examination, to develop an understanding of the fraud examination process, and to provide a background in fraud-related issues.
