Financial Reporting

This course explores the use of accounting information for internal planning, decision-making, and performance evaluation. The main objective of the course is to equip you with the knowledge to understand, evaluate, and act upon the many financial and non-financial reports used in managing modern firms. The focus of this course is on two central objectives of internal accounting systems. Along the way, we will discover that many companies have not provided their managers with useful information. These managers have to rely on information systems designed years ago for very different business processes and with very different technologies. We will take a look at a number of pitfalls that these systems can induce and the dangers in using them to make business decisions.

We will also investigate some modern ideas in how an organization’s information system should be designed. To attain the right level of understanding, you will need to be familiar with the mechanics of the many techniques used to prepare management reports. But the emphasis in this course is very much on interpretation, evaluation, and decision making.

TermModule 3
Applicable TowardsConcentration
Department Schwarzman Scholars
FacultyJacob Cohen


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