Accounting Information and Data Analysis
Accounting information is critical for various management decisions. This course illustrates how to use statistics tools to analyze accounting information. It covers useful database of accounting information, statistical techniques in accounting research, various statistical software, and basic tools of data analysis of accounting information.
This course introduces the basic concepts, principles and environment of financial statement auditing. The course emphasizes the audit decision-making process, researching audit standards, audit planning, evidence evaluation, audit reports, ethics and legal liability.
Taxation Law and Taxation Accounting
This course introduces the fundamental accounting procedures for determining tax liabilities for businesses.
Principle of Accounting
Accounting principles mainly about accounting introduction, accountant course and double entry accounting, and accounting vouchers, account books, current assets, long-term assets, liabilities, owner`s equity, expenses and costs, income and profits, financial statements, accounting management content.
"This is a first class in Corporate Finance. This class involves the answers to three questions. First is the capital budgeting decision, which is about what long term investments should the firm take on. Second is the financing decision, which is about how can cash be raised for the required investment. Lastly, it examines short term finance and concern net working capital and discusses the way the firm manage its day-to-day cash and financial affairs. At the end of this course, students should be able to think analytically about portfolio selection, corporate decision making and asset pricing. These skills can also be used as personal financial decisions."
This course teaches macroeconomics at the intermediate level. It elaborates on the main macro economics topics including national income, money and inflation, unemployment, business cycles and economics growth. The basic analytical framework such as the IS-LM model is taught through which the key macro economic variables and their interactions can be studied. The course also discusses government economic policies and their implications. As time permits, a brief introductory to modern macroeconomics theories will be given.
This course will discuss the basic principles of microeconomics, but in a more formal and structured way than the introductory economics does. The topics will include the classical price theory (consumer choice, producer theory and market equilibrium analysis), market failure (externality and public goods), as well as some recent exciting developments in game theory and information economics. While we try as much as possible to demonstrate the beauty and rigor of microeconomic theories, we will apply these analytical tools to the real world and test the validity of their predictions. I will use many real world examples to show the relevance and power of economic thinking. To be sure, the principles we will cover in this course provide the foundation of almost all theories in modern economics.
Conceptual introduction to financial accounting. Emphasis is placed on wealth and income measurement and the preparation and interpretation of conventional financial statements.
General Management is a fundamental course for students of management, also an extension course for non-management students. The course will take perspectives of management need, managers, and management process, focus on the framework of management goal, process, and effectiveness, following the lines of institution, decision, planning, motivation, control, cost, change, and mechanism; defining related scope, functions, and rules; investigating theoretical and practical issues; utilizing exercises, simulation, and other types of activities and discussion, with the aim of helping students improve managerial knowledge, practice their managerial capabilities, and grasp managerial laws by taking advantage of multiple angles of material architecture and mechanism.
The goal of this course is to help students understand management of fundamental scope, theory, and methodologies; help students improve the abilities of defining, analyzing, and solving problems; help students prepare a foundation for learning subsequent courses; help non-management students equip themselves with management knowledge.
The content of this course include management need in globalization; managers, management activities, and management goal; mission, directions, and functions of institutions; design of organizational structure and staffing; problems, routine, and non-routine decisions; goal and planning; team behavior, negotiation, and motivation in operations; standardization, process control, and information system; cost/ benefit of management and performance evaluation; environmental challenges and organizational change; the science and art sides of managerial mechanism; managerial thoughts of leaders and their development.
Probability Theory and Statistics
Basic probability, Statistical inference,Estimation ,Testing ,Regression
Advanced Financial Accounting
The course covers accounting issues that have not been discussed in fundamental and intermediate accounting courses. Main contents include equity method for investments, consolidated financial statements, variable interest entity, inter-company transactions and other complex issues in financial accounting.
Advanced Managerial Accounting
"For this course, we will discuss what it means to have an organization be "in control”, what alternatives managers have for ensuring good control, and how managers should choose from control system alternatives. Then we will focus on each of the elements of "financial control systems”, which provide the dominant form of control in the vast majority of decentralized organizations. These elements include financial target setting (as part of organizations’ planning and budgeting processes), performance measurement and evaluation, and the assignment of various forms of organizational rewards, such as bonuses and promotions."
Financial Accounting Theory and Policy
This course focus on accounting theory. It starts with basic accounting research method, and follows with basic accounting theory, including accounting information quality, standard setting and regulation. Topics such as earnings management, corporate governance and accounting information, and accounting information and capital market will also be covered.
Financial Statement Analysis
This course is about fundamental analysis using financial statements. We develop and apply technologies for understanding and identifying firm activities that generate shareholder value and for developing valuation benchmarks. The ultimate goal of such analysis is to aid the security valuation and risk analysis exercises. This course is intended to help students establish a good foundation and introduce students the basics of equity and debt analysis techniques. Taking Finance (70-391) before this course is recommended, though not a formal prerequisite.
This course mainly talks about the basic theory and method of the accounting of insurance company.
Cost and Managerial Accounting
The purpose of this course is to provide an introduction to the measurement and allocation of costs. Emphasis will be given to the use of cost information in decision making in organizations. The course will cover standard topics in cost accounting, such as cost behavior and relevant costs, and will connect these to broader issues in microeconomics, decision theory, corporate finance, and operations management.
Covers the theoretical structure of financial accounting, required financial statements, revenue recognition, operating assets ,current liabilities, coverage of accounting for investments, non-current liabilities and equities, accounting for income taxes, derivatives, accounting changes, statement of cash flows and earnings per share.
Applied Statistical Methods
This course is an introduction to the methods and applications of fitting multiple regression and time series models. For regression models, the primary emphasis is on the method of least squares and its many varieties. Topics include the examination of residuals, the transformation of data, strategies and criteria for the selection of a regression equation, the use of dummy variables, tests of fit, and the use and interpretation of computer package regression programs. For time series models, topics include auto-regression and moving average models, identification and fitting, forecasting.
This is an introductory course in financial econometric. We will discuss the basic analytic tools and their applications. The course focuses mainly on the linear model specification, Ordinary Least Square regression method, and limits of classical OLS method.
Theory of Investment
The main content of course includes:(1)The Basics of Investments.(2) Security Markets and Trading.(3)Valuation of Non-fixed Income Securities.(4)Fixed Income Securities.(5)Derivative Securities.(6)Protfolios.(7)Manegement of Investment.(8)Merger ,Combination and Aquisition in Capital Market.(9)Investment Fund.