Courses

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Undergraduate Courses

Financial Accounting

SMG AC 221 (4 credits)

Basic concepts underlying financial statements and accounting procedures used in preparing statements of financial position, income statements, and statements of cash flow. Stresses the interpretation, analysis, and evaluation of published financial statements.

Managerial Accounting

SMG AC 222 (4 credits)

Sophomore requirement. Introduces the basic principles, methods, and challenges of modern managerial accounting. Covers traditional topics such as job-order costing, cost-volume-profit analysis, budgeting and variance analysis, profitability analysis, relevant costs for decision making, and cost-plus pricing, as well as emerging topics such as Activity-Based Cost (ABC) accounting. The material is examined from the perspective of students preparing to use management accounting information as managers, to support decision making (such as pricing, product mix, sourcing, and technology decisions) and short- and long-term planning, and to measure, evaluate, and reward performance. Emphasizes the relationships between accounting techniques and other organizational activities (such as strategy and motivation).

Intermediate Accounting I

SMG AC 347 (4 credits)

Required for Accounting concentrators. Provides foundation for solving financial reporting issues through the study of the conceptual framework of accounting, recognition and measurement of current and non-current assets, revenue recognition, and the development of the income statement and balance sheet.

Interm Acct 2

SMG AC 348 (4 credits)

This course description is currently under construction.

Financial Statement Analysis

SMG AC 414 (4 credits)

Analysis of corporate financial statements. Includes profitability analysis, liquidity and solvency analysis, the incentives of management in corporate reporting, and the use of accounting information in efficient capital markets.

Accounting Research

SMG AC 430 (2 credits)

Develops and practices research skills required of an accounting professional. Use accounting-related resources to research and understand accounting reporting issues and authoritative guidance for application of GAAP.

Advanced Managerial Accounting

SMG AC 445 (4 credits)

Integrates knowledge from the fields of accounting, economics, and finance to investigate current issues related to management control, financial analysis and valuation, corporate governance, and strategic cost analysis.

Principles of Income Taxation I

SMG AC 469 (4 credits)

Federal income tax law common to all taxpayers: individuals, partnerships, and corporations. Tax returns for individuals. Topics include tax accounting, income to be included and excluded in returns, tax deductions, ordinary and capital gains and losses, inventories, installment sales, depreciation, bad debts, and other losses.

Directed Study: Accounting

SMG AC 498 (Var credits)

Directed study in Accounting. 2 or 4 cr. Application available on Undergraduate Program website.

Advancd Accntng

SMG AC 541 (4 credits)

This course description is currently under construction.

International Accounting

SMG AC 544 (2 credits)

Current international accounting regulations and practices are discussed. Focuses on the impact of international accounting regulations and practices upon multinational corporations' financial planning, their economic consequences, and international financial statement analysis. Additional discussions deal with joint ventures, foreign currency transactions and translation of foreign financial statements, international taxation, and international standards and organizations.

Acctg Research

SMG AC 548 (4 credits)

Not-for-Profit Accounting

SMG AC 555 (2 credits)

Principles of accounting and reporting for nonprofit organizations and local government.

Auditing

SMG AC 565 (4 credits)

Introduces the basic concepts underlying auditing and assurance services (including materiality, audit risk, and evidence) and demonstrates how to apply those concepts to audit and assurance services through financial statement audits.

Principles of Income Taxation II

SMG AC 579 (4 credits)

Certain common and special Federal tax laws for individuals, partnerships, corporations, estates, trusts, and miscellaneous entities. Topics include income tax returns for partnerships, business corporations, special corporations, decedents, estates, and trusts. Survey coverage of corporate liquidations, pension and profit-sharing plans, IRS audits, and estate and gift taxes.

Forensic Accounting

SMG AC 585 (2 credits)

Prereq: SMG AC 348. Explores the function and role of the forensic accountant. Topics include the dissection of financial statements, obtaining related evidence from other sources, investigation, and valuation. 2 cr. Summer only

Graduate Courses

Financial Reporting and Analysis

GSM AC 710 (3 credits)

An introduction to financial accounting and how organizations provide financial information to external users (stockholders, creditors, and analysts). The focus is on understanding the impact of business activities and accounting choices on financial statements, and analyzing financial statements to infer the business activities undertaken. Topics covered include income statement and balance sheet format, purposes, and limitations; statement of cash flows; and analysis of the impact of different business models on financial performance.

Financial Reporting and Control

GSM AC 711 (4 credits)

An introduction to accounting, and an examination of how it helps in decision-making. Financial accounting (information needs of stockholders, creditors, and analysts) and managerial accounting (information needs of managers) are stressed equally. Topics covered include income statement and balance sheet format, purposes, and limitations; statement of cash flows; analysis of financial statements; cost behavior; use of relevant costs in decision making; budgeting; and divisional performance measurement.

Financial Statement Analysis & Investor Decisions

GSM AC 814 (3 credits)

This course is designed to develop skills in interpreting and analyzing the financial reports prepared by firms for investors and creditors. The following topics are covered: 1) analyzing profitability and risk , (2) understanding the major accounting choices affecting financial statements and managerial incentives that influence these choices, (3) assessing the quality of earnings, (4) using cash-flow based and earnings-based valuation models. The course also includes a brief review of some important accounting principles, emphasizing areas that were not covered in AC710. [Lectures, exercises, exams, and project.]

Managerial Accounting

GSM AC 830 (3 credits)

Managerial Accounting is concerned with the use of accounting data for planning, decision-making, and control. The course is intended as an introduction for individuals who will make business decisions, evaluate business units, and evaluate others (or be evaluated) through the use of accounting systems. Topics include: (1) Understanding how costs behave and how to use costs in decision- making; (2) Understanding the nature, purpose and importance of different types of decision-useful managerial accounting information; (3) Understanding fundamental quantitative tools and techniques used to generate decision-useful managerial accounting information for both cost management and managerial control purposes; and (4) Making informed strategic and operational business decisions based on supporting managerial accounting information.

Nonprofit Financial Management

GSM AC 840 (3 credits)

This course will build on the fundamentals of accounting and finance introduced during the first semester, and allow students to apply that learning in a nonprofit context. Cases will involve a broad array of entities, including charter schools, human-service providers, international economic development agencies, universities, environmental groups and youth development organizations. Students will be challenged to hone their financial analysis skills by examining the strategic financial implications involved in capital projects, growth, debt financing, turnarounds, and collaboration and mergers. In addition, the course will look at how nonprofit leaders build critical financial capacities such as budgeting, working with the board, fundraising, and investing.

Advanced Accounting

GSM AC 841 (3 credits)

Examines accounting principles and practices related to business combinations and foreign operations (accounting for mergers and acquisitions, constructing consolidated financial statements, recording foreign currency transactions and hedging exchange risk, translating foreign subsidiaries' local currency financial statements), business segments, reporting for local governments, and the impact of the SEC and international standards on financial reporting. Meets w/undergraduate AC541

Intermediate Accounting 1

GSM AC 847 (3 credits)

Topics covered: 1) Review of generally accepted accounting principles, especially matching concept and revenue recognition rules. 2) Consideration of balance sheet and income statement classification issues. 3) Accounting and reporting issues related to cash, accounts receivable, inventories, investments, intangibles, and plant assets.

Intermediate Accounting 2

GSM AC 848 (3 credits)

This course focuses on the recognition and measurement of issues in accounting related to income taxes, lease obligations, and pension liabilities and equity. It focuses further on the preparation of, and uses for, statement of cash flows; calculating, reporting, and interpreting financial measures, including earnings per share; the nature and purpose of segment and interim reporting; and accounting for changing prices. The course also provides a brief overview of the auditor's opinion.

Auditing Issues & Problems

GSM AC 865 (3 credits)

Introduces the basic concepts underlying auditing and assurance services (including materiality, audit risk, and evidence) and demonstrates how to apply those concepts to audit and assurance services through financial statement audits.

Principles of Income Taxation 1

GSM AC 869 (3 credits)

Federal income tax law common to all taxpayers--individuals, partnerships, corporations. Tax returns for individuals. Topics include tax accounting, income to be included and excluded in returns, tax deductions, ordinary and capital gains and losses, inventories, installment sales, depreciation, bad debts, and other losses.

Income Taxation II

GSM AC 879 (4 credits)

Certain common and special Federal tax laws for individuals, partnerships, corporations, estates, trusts, and miscellaneous entities. Topics include income tax returns for partnerships, business corporations, special corporations, decedents, estates, and trusts. Survey coverage of corporate liquidations, pension and profit-sharing plans, IRS audits, and estate and gift taxes.

Ds: Accounting

GSM AC 888 (Var credits)

Ds: Accounting

GSM AC 889 (Var credits)

Ds: Accounting

GSM AC 898 (Var credits)

Ds: Accounting

GSM AC 899 (Var credits)

Introduction to Accounting Research

GSM AC 901 (4 credits)

Introduction to basic tools in financial accounting and managerial accounting research; domain of accounting research and research methods employed; using computerized databases in large sample financial accounting studies; basic managerial accounting modeling tools.

Contemporary Accounting Topics

GSM AC 909 (4 credits)

This course, required of accounting doctoral students, introduces several fields of contemporary accounting research and research methodologies which are not covered in the financial accounting, managerial accounting, and research methods seminars. This seminar is also intended to provide an opportunity for students to study interdisciplinary research involving accounting.

Financial Accounting Research

GSM AC 918 (4 credits)

This course, required of accounting doctoral students, covers contemporary research in financial accounting, reviewing major trends and addressing methodological issues in such research. The course emphasis is on development of skills in designing and executing research projects involving financial accounting.

Managerial and Cost Accounting

GSM AC 919 (4 credits)

This course, required of accounting doctoral students, covers contemporary research in managerial accounting. We review major trends in analytical and empirical research, including agency theory. Students are required to design a research project around a managerial accounting question.

Ds: Acct Doc

GSM AC 996 (4 credits)

Ds:Acct Doc

GSM AC 997 (Var credits)

Ds: Accounting

GSM AC 998 (Var credits)

Ds: Accounting

GSM AC 999 (Var credits)