NCCT 5000 - Financial Accounting

Spring. 1.5-3 credits, variable. Letter grades only (no audit).

Enrollment limited to: Cornell-Tsinghua FMBA dual degree students.

E. Yeung.

This course includes five components: Production and Composition of Financial Statement, Financial Statement Analysis, Identification of Financial Trap, Enterprise Value Assessment, Accounting Information, and Capital Market. Teaching of the course will emphasize the role of financial reporting data in understanding the business strategy and competitive position of the enterprise, and analyze the role of accounting choice and accounting estimate in financial reporting and their economic influence on stakeholders.