Technical and Vocational Education and Training (TVET) Studies
Golden Gate University
Accounting for Managers
Introduces financial and managerial accounting for non-accounting majors. Areas of study include financial statement analysis, financial accounting concepts and principles and managerial cost systems.
Financial Analysis for Managers
Introduces financial analysis and management in terms of its most important functions: raising funds at minimum cost and risk and allocating those funds among competing short- and long-term uses. Topics include financial statement analysis, discounted cash flow analysis, financial markets and interest rate determination, stock and bond valuation models, capital budgeting methodologies and working capital management. Concepts of risk and return, cost of capital calculation and capital structure are introduced.
Working Capital Management
Examines financial decisions that affect the value of the firm in the short run. Topics include receivables management, inventory management, marketable securities management, short-term liability management and cash management.
Economic Theory and Policy
Explores the theory of prices and markets and examines macroeconomics policies of government that affect the management decisions of business. Explores the theoretical roots of competing policy options in areas such as taxation, fiscal and monetary policy, international trade and antitrust regulation. Also assesses the implications for business decisions of various government regulations as they affect the productivity and overall performance of the private sector.
Management and Organizational Theory
Examines theories of organizations and individual behavior in organizations with attention to both historical context and current approaches. Topics include how organizations are structured and designed, and the behaviors and motivations of workers and managers in organizations, organizational culture, diversity in organizations, and individuals in teams and teamwork. Students take an active role in presenting and critiquing early and current theory and practice as well as relating theory and research to their own experience.
Introductory Financial Accounting
Introduces financial accounting emphasizing accounting terminology, ethics and the role of accounting information in business decisions. Coursework will provide students with a basic understanding of the accounting process; financial statements; and the content of certain asset, liability and owner's equity accounts. The corporate form of business is discussed in detail. The focus of the course will provide students with an understanding of accounting information in a decision context.
Introductory Managerial Accounting
Introduces students to managerial accounting focusing on business decisions using internal accounting information. Introduces and explores relevant costs for decision-making, cost-volume analysis, costing systems, cost behavior, budgeting and performance measurements.
Examines current pronouncements and practical applications. Students will read, discuss and implement the most current accounting requirements as prescribed in the IASB statements and other current accounting pronouncements. Topics include statement presentation, required disclosures, in-depth study of current assets, the time value of money, inventories and revenue recognition.