FIN380.2 Accounting and Decision Making

Taught in Spanish at Pontificia Universidad Católica and may not be offered every semester. This course provides students with tools and criteria to support the decision-making process, with a special emphasis on the assessment and analysis of accounting data, considering a practical approach. Students taking this course will:

  • Study how to process accounting data to transform it into a useful tool from the perspective of decision-making processes.
  • Understand the economic value of data and its structure.
  • Understand and apply the concept of economic value to a company.
  • Apply the principal tools for economic valuation, as well as the basis behind these tools.
  • Understand and analyze the effect of inflation on accounting and the value of the company.
  • Value the company’s different assets and liabilities, from an economic-financial perspective.

(PUC #EAA213A)

Prereq: Accounting II, and Probabilities and Statistics.

Department: Finance

Location: Santiago

Credits: 3