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.

2015FALLGSMAC711 F1, Sep 3rd to Dec 10th 2015
Days Start End Type Bldg Room
R 6:00 pm 9:00 pm SMG 208
2016SPRGGSMAC711 F1, Jan 25th to Apr 25th 2016
Days Start End Type Bldg Room
M 6:00 pm 9:00 pm

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.]

2015FALLGSMAC814 A1, Sep 3rd to Dec 10th 2015
Days Start End Type Bldg Room
TR 2:00 pm 3:30 pm SMG 306
2015FALLGSMAC814 F1, Sep 3rd to Dec 10th 2015
Days Start End Type Bldg Room
R 6:00 pm 9:00 pm SMG 406
2016SPRGGSMAC814 A1, Jan 19th to Apr 28th 2016
Days Start End Type Bldg Room
TR 8:00 am 9:30 am
2016SPRGGSMAC814 F1, Jan 21st to Apr 28th 2016
Days Start End Type Bldg Room
R 6:00 pm 9:00 pm

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.

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

2016SPRGGSMAC841 A1, Jan 20th to Apr 27th 2016
Days Start End Type Bldg Room
MW 2:00 pm 3:30 pm
2016SPRGGSMAC841 B1, Jan 20th to Apr 27th 2016
Days Start End Type Bldg Room
MW 12:30 pm 2:00 pm

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.

2015FALLGSMAC847 A1, Sep 2nd to Dec 9th 2015
Days Start End Type Bldg Room
MW 11:00 am 12:30 pm SMG 222
2015FALLGSMAC847 B1, Sep 2nd to Dec 9th 2015
Days Start End Type Bldg Room
MW 12:30 pm 2:00 pm SMG 222
2016SPRGGSMAC847 A1, Jan 20th to Apr 27th 2016
Days Start End Type Bldg Room
MW 11:00 am 12:30 pm
2016SPRGGSMAC847 B1, Jan 20th to Apr 27th 2016
Days Start End Type Bldg Room
MW 9:30 am 11:00 am

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.

2015FALLGSMAC848 A1, Sep 3rd to Dec 10th 2015
Days Start End Type Bldg Room
TR 2:00 pm 3:30 pm SMG 324
2015FALLGSMAC848 B1, Sep 3rd to Dec 10th 2015
Days Start End Type Bldg Room
TR 12:30 pm 2:00 pm SMG 324
2016SPRGGSMAC848 A1, Jan 20th to Apr 27th 2016
Days Start End Type Bldg Room
MW 12:30 pm 2:00 pm
2016SPRGGSMAC848 B1, Jan 20th to Apr 27th 2016
Days Start End Type Bldg Room
MW 2:00 pm 3:30 pm

Acctg Risk Mgmt

GSM AC 860 (3 credits)

2016SPRGGSMAC860 A1, Jan 19th to Apr 28th 2016
Days Start End Type Bldg Room
TR 2:00 pm 3:30 pm

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.

2015FALLGSMAC865 A1, Sep 8th to Dec 8th 2015
Days Start End Type Bldg Room
T 5:00 pm 8:00 pm SMG 210
2016SPRGGSMAC865 A1, Jan 19th to Apr 26th 2016
Days Start End Type Bldg Room
T 5:00 pm 8:00 pm
2016SPRGGSMAC865 B1, Jan 21st to Apr 28th 2016
Days Start End Type Bldg Room
W 5:00 pm 8:00 pm

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.

2015FALLGSMAC869 A1, Sep 2nd to Dec 9th 2015
Days Start End Type Bldg Room
MW 11:00 am 12:30 pm SMG 212
2015FALLGSMAC869 B1, Sep 2nd to Dec 9th 2015
Days Start End Type Bldg Room
MW 9:30 am 11:00 am SMG 228
2016SPRGGSMAC869 A1, Jan 19th to Apr 28th 2016
Days Start End Type Bldg Room
TR 8:00 am 9:30 am
2016SPRGGSMAC869 B1, Jan 19th to Apr 28th 2016
Days Start End Type Bldg Room
TR 9:30 am 11:00 am

Income Taxation II

GSM AC 879 (3 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.

2016SPRGGSMAC879 A1, Jan 19th to Apr 28th 2016
Days Start End Type Bldg Room
TR 12:30 pm 2:00 pm

Ds: Accounting

GSM AC 898 (Var credits)

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.

2015FALLGSMAC909 A1, Sep 2nd to Dec 10th 2015
Days Start End Type Bldg Room
ARR TBD TBD

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.

2016SPRGGSMAC919 A1, Jan 19th to Apr 29th 2016
Days Start End Type Bldg Room
TBD TBD

Ds: Accounting

GSM AC 998 (Var credits)

Fundamentals of Research and the Philosophies of Science (previously MK912)

GSM DS 906 (4 credits)

This course focuses on the philosophy of science and the practice of business academics. It develops an understanding of where the study of business falls within the philosophy of science. After reviewing the historical underpinnings of scientific theory development and scientific methodology, it compares and contrasts different approaches to business scholarship from empiricism to post modernism and examines what it is that makes some research interesting and important. Although some of the examples will be taken from the marketing literature, the inquiry will be broad enough to accommodate all business disciplines. The second half of the course is devoted to an examination of how theory is developed and can be evaluated, as well as an exploration of the many different approaches to empirical research including the requirements of, and threats to, the various forms of validity inherent in each. A portion of the class includes involvement in research seminars, participation with the Universities seminars on research compliance and participating in ongoing research as a research assistant

2015FALLGSMDS906 A1, Sep 2nd to Dec 9th 2015
Days Start End Type Bldg Room
W 5:00 pm 8:00 pm SMG 658

Tech Pub Dis Kn

GSM DS 907 (4 credits)

2015FALLGSMDS907 A1, Sep 8th to Dec 8th 2015
Days Start End Type Bldg Room
T 9:00 am 12:00 pm SMG 658

Sem Macro-Orgnl

GSM DS 911 (4 credits)

2016SPRGGSMDS911 A1, Jan 21st to Apr 28th 2016
Days Start End Type Bldg Room
ARR TBD TBD

Pro Seminar 1

GSM DS 915 (2 credits)

2016SPRGGSMDS915 A1, Jan 21st to Apr 28th 2016
Days Start End Type Bldg Room
ARR TBD TBD

Pro Seminar II

GSM DS 916 (2 credits)

For doctoral students in IS, OB, and S&I. Building on DS915, the goals of this seminar are two-fold. First, the seminar discusses the norms, challenges, and experiences associated with management scholarship; included are readings and presentations by visiting faculty experts. Second, we continue building our understanding of leading-edge management scholarship through attendance of and subsequent discussion of research presentations. Students are also expected to discuss and analyze their own ongoing development as practitioners in the field.

2015FALLGSMDS916 A1, Sep 3rd to Dec 10th 2015
Days Start End Type Bldg Room
R 1:00 pm 4:00 pm SMG 615