Зарубежные предметы

Дисциплины, изучаемые студентами в период с 3 по 4 курс в рамках американской части образовательной программы:

An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers.

Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets.

An overview of the theory, principles, and practices of financial management in a business environment. Topics include financial analysis and financial risk, characteristics and valuations of securities, capital investment analysis and decision making, the capital structure of a firm, financial leverage, and international finance. The aim is to examine financial information, identify issues and solve business problems, and make sound business decisions. Emphasis is on the application of financial theory and methods for solving the problems of financial policy that managers face.

An examination of the four functions of management -- planning, organizing, leading, and controlling -- with emphasis on the application of management concepts and theories to achieve organizational goals. The aim is to develop strategies, goals, and objectives to enhance performance and sustainability. Topics include ethics, social responsibility, globalization, and change and innovation.

An introduction to financial investments and portfolio management. The goal is to evaluate and critically analyze asset selection and allocation and perform basic portfolio management activities. Topics include types of securities and securities markets; investment risks, returns, and constraints; portfolio policies and management; and institutional investment policies. Theories, practices, and real world examples are examined and analyzed.

A comprehensive, project-based study of applied business writing. The aim is to develop documents appropriate to audience and purpose that are well argued and conform to standards of business writing. Topics include context, purpose, audience, style, organization, format, results, technologies, and strategies for persuasion in typical workplace messages. In addition to shorter assignments, a substantial formal report that incorporates research and support for conclusions or recommendations is required.

An analysis and discussion of financial management issues for the multinational enterprise. The aim is to use financial and economic strategies in quantitative decision making. Topics include the organization and functions of the foreign exchange market and international capital markets; financing foreign trade; and identifying, analyzing, and evaluating the globalization strategies of the multinational enterprise.