Approved by: Graduate Council
Implementation Date: Summer 2014
Note: Deletions are strikethroughs. Insertions are underlined.
Catalog Copy
MPAD 6352. Public Sector Financial Reporting and Analysis Management II. (3) A continuation of MPAD 6350, eExtending the coverage of public financial management topics to include the accounting and reporting activities of government and nonprofit organizations. The dimensions of accounting and financial management theory and practice which are examined include: accounting for revenues and expenditures; basic governmental accounting principles and procedures, business-type activities of governments, governmental third-party fiduciary activities, agency relationships, the relationship of budgets to the accounting system, financial reporting and auditing, financial statement analysis, and credit analysis. public debt management and accounting, business-type activities of governments, governmental third-party fiduciary activities, agency relationships, financial reporting and auditing, financial statement analysis, credit analysis, capital budgeting and investment evaluation, capital markets, pensions and investment management, cash and risk management and related policies. A unit of the course also concerns ethics, risk-taking and accountability, with a special emphasis on high-risk “derivative securities,” and the need to maintain the highest standards of fiduciary responsibility. (Spring) (Evening)