Accountancy elective courses
Program: MBA
This course provides participants with the tools and methods that allow them to translate a firm’s financial situation as well as its strategic objectives into financial projections that serve as inputs to a business valuation model. To achieve that end, the course revolves around two key pivots. First, the fundamentals of financial statement analysis are presented and discussed. Following a review of critical financial reporting principles, the course then focuses on how to assess a firm’s underlying financial situation through an analysis of its financial statements. In that context, a mapping of a firm’s strategic position, its key success factors and its financial statements is developed. Second, based on such financial and strategic diagnostics, the preparation of financial projections to be used as inputs into valuation models is discussed and illustrated. Alternative valuation models are then reviewed and analyzed. The course relies on a practical case-based approach that emphasizes the different contexts in which business valuation is required or applied.
Prerequisites & notes
Prerequisite/Corequisite: The following courses must be completed previously: MBA 642.
Program: MBA
This course examines the effect of the Canadian Federal Income Tax Regulations on decision-making and financial planning for both corporations and individuals. Since every management decision has a tax impact, and cash flow exists only on an after-tax basis, every responsible manager should have a general understanding of taxation issues. Through real-life examples, experiential learning, class discussions and case analysis, students make decisions and discuss the tax impact on cash flows. Students also gain practical experience in the taxation issues affecting domestic and foreign expansion and use computer-based application software to prepare and analyze tax data.
Prerequisites & notes
Prerequisite/Corequisite: The following courses must be completed previously: MBA 642.
Students who have received credit for the topic Tax Planning and Decision Making for Managers under an ACCO 695 number may not take this course for credit.
Program: MBA
The subject matter for this course will vary from term to term and students may take this course more than once for credit, provided that course content has changed.
