The second part of the course will examine the role of internal accounting systems in evaluating the performance of individual business segments and divisions of the firm. BibMe Free Bibliography & Citation Maker - MLA, APA, Chicago, Harvard. Retrouvez toutes les discothèque Marseille et se retrouver dans les plus grandes soirées en discothèque à Marseille. The mission of the Stanford Graduate School of Business is to create ideas that deepen and advance the understanding of management, and with these ideas, develop. Nearly half of the 312 law officers appointed by the Adityanath government in Uttar Pradesh on July 7 belong to the Brahmin caste. The first part of the course covers alternative costing methods and illustrates how the resulting cost information can be used to analyze the profitability of individual products and customers.īy Dhirendra K Jha. The following learning objectives will be emphasized: (1) familiarity with the transactions businesses engage in, (2) fluency in accounting terminology, (3) understanding the structure that maps transactions into accounting numbers, (4) understanding the rationale for various accounting methods, and (5) awareness of the judgment involved and the discretion allowed in choosing accounting methods, making estimates, and disclosing information in financial statements. We will focus on understanding the mapping between underlying economic events and financial statements, and on understanding how this mapping affects inferences about future profitability and liquidity. While financial statement users face a wide variety of decisions, they are often interested in understanding the implications of financial statement information for the future cash flows and earnings potential of a firm. The objective of this course is not to train you to become an accountant but rather to help you develop into an informed user of financial statement information. Financial statements are a key product of this measurement process and an important component of firms' financial reporting activities.
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