Accounting for Decision Makers

What the course is about

The principal aim of Accounting for Decision Makers is to enable postgraduate students to enhance their managerial effectiveness in the field of accounting. The course introduces the financial reporting environment and develops students’ ability to analyze and interpret financial statements in order to support informed managerial decision-making.

What you will learn

Upon successful completion of this course, students will be able to:

1. Analyze and interpret financial statements within the financial reporting environment to support managerial planning, control, and strategic decision-making in complex business contexts.
2. Critically evaluate accounting information and financial reporting practices by assessing their reliability, limitations, and implications for organizational performance and long-term sustainability.
3. Apply advanced financial analysis tools and managerial accounting techniques to formulate data-driven recommendations and effectively communicate accounting insights to stakeholders using clear and strategic business language.

Week by week

1. Accounting research insights
2. Processing accounting information
3. Accounting communication
4. Financial statements
5. Income measurement and accrual accounting
6. Inventories and cost of goods sold
7. Cash and internal control
8. Receivables and investments
9. Operating assets
10. Current liabilities, contingencies, and the time value of money (TVM)
11. Long-term liabilities
12. Stockholders’ equity
13. The statement of cash flows
14. Financial statement analysis