Courses

Questrom courses will display with ‘SMG or GSM’ as the college name in university search functions through September 2016. No later than October 1, 2016, it is expected that all Questrom courses will display with QST as the college name.

  • SMG AC 222: Managerial Accounting
    Undergraduate Prerequisites: SMG AC221; SMG QM221 (previous or concurrent) highly recommended; Sophomore standing
    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).
  • SMG AC 347: Intermediate Accounting I
    Undergraduate Prerequisites: SMG AC 222.
    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.
  • SMG AC 348: Intermediate Accounting II
    Undergraduate Prerequisites: SMG AC 347
    Required for Accounting concentrators. Continues with providing a foundation for solving financial reporting issues through the study of liabilities (including pensions, bonds, and leases), interperiod tax allocation, stockholder's equity, and the statement of cash flows.
  • SMG AC 414: Financial Statement Analysis
    Undergraduate Prerequisites: Prereq or coreq: AC348 previous or concurrent and senior standing
    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.
  • SMG AC 430: Accounting Research
    Undergraduate Prerequisites: Prereq or coreq: AC348 previous or concurrent and senior standing
    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.
  • SMG AC 445: Advanced Managerial Accounting
    Undergraduate Prerequisites: SMG AC347 and senior standing
    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.
  • SMG AC 469: Principles of Income Taxation I
    Undergraduate Prerequisites: SMG AC347 previous or concurrent
    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.
  • SMG AC 498: Directed Study: Accounting
    Undergraduate Prerequisites: consent of instructor and the department chairman
    Directed study in Accounting. 2 or 4 cr. Application available on Undergraduate Program website.
  • SMG AC 541: Advanced Accounting
    Undergraduate Prerequisites: SMG AC 348 previous or concurrent, senior standing
    Examines accounting issues relating 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.
  • SMG AC 565: Auditing
    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.
  • SMG AC 579: Principles of Income Taxation II
    Undergraduate Prerequisites: SMG AC 469.
    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.
  • SMG ES 110: Explore Your Career
    Questrom freshmen only. Required for all Questrom freshmen. This is the first in a series of required Questrom career management and skills development courses designed to equip students with the knowledge, tools, and skills needed to explore career opportunities and build their career management capabilities. This first year class will focus on career exploration within the broader context and scope of business careers. Students will explore personal values, interests, and skills as the foundation for career management. They will learn skills for exploring traditional and emerging industries, organizations, and occupations that align with their business and career aspirations. They will learn and apply basic career search tools and techniques as they begin their careers as Questrom students.
  • SMG ES 215: Explore Your Career and Build Your Toolkit
    Undergraduate Prerequisites: Sophomore standing. For Questrom students only, and CGS students intending to continue to Questrom.
    Combines the content of ES110 and ES210. This is the first required Questrom career management and skills development courses for students in their first semester as Questrom students who have not taken ES110 (or SM108). The course is designed to equip students with the knowledge, tools, and skills needed to explore career opportunities and build their career management capabilities. This course focuses on career exploration within the broader context and scope of business careers. Students will explore personal values, interests, and skills as the foundation for career management. They will learn skills for exploring traditional and emerging industries, organizations, and occupations that align with their business and career aspirations. They will learn and apply basic career search tools and techniques, craft a strong resume and cover letter, develop a search strategy, practice interviewing and informational conversations, and begin to network with Questrom students and alumni.
  • SMG ES 275: Business Communications
    Undergraduate Prerequisites: SMG SM131 and SMG FE101; CAS WR100; sophomore standing. Questrom students only.
    Persuasive written and oral communications are essential skills that are required for success in every business discipline. In this course, students will learn how to communicate clearly and persuasively. Course objectives include learning how to inspire action through compelling, high-impact communications by taking a point of view and supporting it with logic and evidence, generating insights with meaningful conclusions and recommendations, and understanding and applying the principles of logical reasoning to organize information and lead an audience to action. Students will learn to write simply and clearly in a variety of formats. They will also master presentation delivery by connecting authentically to the audience, harnessing the power of storytelling, and using body language to positively reinforce the message. Finally, students will enhance professional skills that are integral to business success.
  • SMG FE 101: Introduction to Finance
    Undergraduate Prerequisites: Pre-req for Questrom students: SM131. Co-req for non-Questrom students: SM131 strongly recommended.
    Required of all SMG freshmen. This course offers a rigorous overview of principles of finance, such as time value of money, interest rates, basic valuation of cash flow streams, and basic stock and bond valuation. It uses a combination of teaching materials including online problem solving and case writing that will help the student through the intensive syllabus. FE 101 and the redesigned FE 323 offer a comprehensive overview of finance to SMG students.
  • SMG FE 323: Financial Management
    Undergraduate Prerequisites: SMG FE 101 or SMG SM121/122 or SMG SM299; SMG AC222; SMG OB221; SMG SM151 or SMG ES275; SMG QM222
    Component of SMG SM 323, The Cross Functional Core. Introduces students to the themes of financial decision making: valuation and risk management. The focus is on the problems of forecasting, capital budgeting, working capital management, project risk management, and financing in a cross-functional context. A semester-long business-plan project explores the interaction between marketing, operations, management information systems, and finance decisions. The course compares the financial objectives of the manager and the investor. Introduction to the time value of money, securities valuation, portfolio diversification, and the cost of capital.
  • SMG FE 427: International Financial Management
    Undergraduate Prerequisites: SMG FE 323.
    Required for International Management concentrators. Managing financial risk in the global environment. Introduction to foreign exchange markets, spot, forward, futures, options and swaps, and to the international bond and money markets. Discussion of market structure and participants, and main financial instruments. Analyzes and discusses tools of currency risk management.
  • SMG FE 429: Futures, Options, and Financial Risk Management
    Undergraduate Prerequisites: SMG FE 323.
    Covers the theory of futures pricing and option pricing, and applies the theory to develop a framework for analyzing hedging and investment decisions using futures and options. Attention is paid to practical considerations in the use of these instruments, especially in financial risk management.
  • SMG FE 430: Entertainment Finance
    Undergraduate Prerequisites: SMG FE 323.
    Examines financial structures and decisions in entertainment and media realms including feature film, television, music, live performance, sports, digital media, and related business endeavors. The course covers the various ways entertainment and media companies raise capital, budget capital, and manage return on investment to shareholders and other stakeholders. Students study business models within each segment to understand the financial, operational, and legal constraints and best practices under which media and entertainment firms operate. Offered in Los Angeles.
  • SMG FE 442: Money, Financial Markets, and Economic Activity
    Undergraduate Prerequisites: SMG FE 323.
    Required for Finance concentrators. The financial system and its functions. The role of money and the importance of interest rates in determining economic activity; determinants of level of interest rates. Operation of central banks; the goals and instruments of monetary policy. The roles, activities, and risk management of financial institutions. Instruments traded in money and capital markets, and their valuation. Role of derivative securities; systemic risk and other contemporary issues in the financial system