Ling Lin, DBA

An in-depth study of intermediate financial reporting and corporate financial statements. Building on prior accounting knowledge, students examine more advanced issues in recognition, measurement, classification, valuation, and disclosure under GAAP. Topics include the income statement, balance sheet, statement of cash flows, receivables, inventories, property, plant, and equipment, and time value of money. Through problem-solving, applied exercises, and real-world examples, students strengthen their ability to prepare, analyze, and interpret financial information while developing the technical accounting and critical thinking skills essential for advanced accounting study and professional practice.

Comprehensive treatment of financial reporting topics. Topics covered include intangible assets, short-term liabilities, long-term obligations, stockholders¿ equity, investments, revenue recognition, income taxes, pensions, and the statement of cash flows. Real-world examples connect theory to practice, including pension accounting illustrated through the Massachusetts State Retirement System.

An in-depth study of intermediate financial reporting and corporate financial statements. Building on prior accounting knowledge, students examine more advanced issues in recognition, measurement, classification, valuation, and disclosure under GAAP. Topics include the income statement, balance sheet, statement of cash flows, receivables, inventories, property, plant, and equipment, and time value of money. Through problem-solving, applied exercises, and real-world examples, students strengthen their ability to prepare, analyze, and interpret financial information while developing the technical accounting and critical thinking skills essential for advanced accounting study and professional practice.

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Study of increasing globalization of business and capital markets, emphasizing the quintessential position of International Accounting as a discipline. More than before, multinational corporations and many of their stakeholders continue to use cross-border financial information in their strategic corporate and investment decision making. International Accounting as a vehicle for international financial reporting has become indispensable in such a global context. Topics in this course, including international harmonization of reporting standards will enhance students' understanding of the dynamics of financial information that crosses national borders.

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Comprehensive treatment of financial reporting topics. Topics covered include intangible assets, short-term liabilities, long-term obligations, stockholders¿ equity, investments, revenue recognition, income taxes, pensions, and the statement of cash flows. Real-world examples connect theory to practice, including pension accounting illustrated through the Massachusetts State Retirement System.

Register for this course