Foundation Courses
Note: Foundation courses may be waived by equivalent graduate coursework, professional designation (CFA, CPA), or by passing a waiver exam. For more information, please read the course waiver policy.
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790.611 Financial Accounting
This course emphasizes the vocabulary, methods, and processes by which for-profit business transactions are communicated. Topics include the accounting cycle; basic business transactions involving assets, liabilities, equity, account revenue, and expense; internal controls; and preparation and understanding of financial statements, including balance sheets, statements of income, and cash flows. The course also introduces the analysis of financial results. (3 credits)
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790.616 Statistics for Business
Students learn statistical techniques for further study in business, economics, and finance. The course covers sampling distributions, probability, hypothesis testing, regression and correlation, basic modeling, analysis of variance, and chi-square testing. The course emphasizes statistics to solve management problems. Case studies, spreadsheets, and computer software are used. (3 credits)
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790.609 Financial Management
This course is designed to introduce students to the basic, yet fundamental, issues of modern finance. This is an introductory course. The goal of the course is to provide students with the basic tools needed to successfully complete more advanced financecourses. Topics covered include time value of money, risk and return, bond and stock valuation, financial statement analysis, working capital management, and cost of capital. (3 credits)
Prerequisite(s): ( BU.790.611 AND BU.790.616 ) OR ( BU.790.611 AND BU.790.003 ) OR ( BU.790.616 AND BU.756.001 ) OR ( BU.756.001 AND BU.790.003 )

