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.

  • GSM AC 710: Financial Reporting and Analysis
    Graduate Prerequisites: MG650 or MG700
    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.
  • GSM AC 711: Financial Reporting and Control
    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.
  • GSM AC 712: Topics in Financial Reporting and Control
    This course is designed to refresh the student's knowledge of concepts in financial and managerial accounting. It is designed with the user of financial information in mind rather than the preparer of accounting reports. Students will learn to be educated users of the financial statements. Students will also be exposed to fundamental ideas about the internal uses of accounting information so that they can make informed decisions as managers.
  • GSM AC 814: Financial Statement Analysis & Investor Decisions
    Graduate Prerequisites: OB712/713/715, AC710/711/712, QM711/716/717, MK713/723/724, FE717/721/722
    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.]
  • GSM AC 830: Managerial Accounting
    Graduate Prerequisites: OB712/713/715, PL714/727/FE730, AC710/711/712, QM711/716/717, OM710/725/726, MK713/723/724, FE717/721/722, IS710/711/716
    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.
  • GSM AC 841: Advanced Accounting
    Graduate Prerequisites: AC710/711/712, AC847 and AC848 (or concurrently)
    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
  • GSM AC 847: Intermediate Accounting 1
    Graduate Prerequisites: AC710/711/712
    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.
  • GSM AC 848: Intermediate Accounting 2
    Graduate Prerequisites: GSM AC 847.
    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.
  • GSM AC 860: Accounting Risk Management
    The objective of this course is to provide students who have no previous accounting knowledge with the accounting tools necessary for a better understanding of a firm's fundamentals, to enable a meaningful economic assessment of the firm's risk and potential return.
  • GSM AC 865: Auditing Issues & Problems
    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.
  • GSM AC 869: Principles of Income Taxation 1
    Graduate Prerequisites: AC710/711/712
    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.
  • GSM AC 879: Income Taxation II
    Graduate Prerequisites: AC869
    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.
  • GSM AC 898: Directed Study: Accounting
    Graduate Prerequisites: consent of instructor and the department chairman
    Graduate-level directed study in Accounting. 1, 2, or 3 cr. Application available on the Graduate Program Office website.
  • GSM AC 901: Introduction to Accounting Research
    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.
  • GSM AC 909: Contemporary Accounting Topics
    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.
  • GSM AC 918: Financial Accounting Research
    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.
  • GSM AC 919: Managerial and Cost Accounting
    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.
  • GSM AC 998: Directed Study: Accounting
    Graduate Prerequisites: consent of instructor and the department chairman
    PhD-level directed study in Accounting. 1, 2, or 3 cr. Application available on the Graduate Program Office website.
  • GSM DS 906: Fundamentals of Research and the Philosophies of Science (previously MK912)
    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
  • GSM DS 907: Teaching, Publishing, and Dissemination of Knowledge
    As scholars, doctoral students will be responsible for both conducting research in their chosen field and disseminating knowledge through publishing and teaching. This course prepares participants to be successful in converting research into publications and provides a foundation for designing and delivering educational offerings in a variety of settings.