Accounting

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 (3 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.

2016FALLGSMAC711 F1, Sep 8th to Dec 8th 2016
Days Start End Type Bldg Room
R 6:00 pm 9:00 pm HAR 208
2017SPRGGSMAC711 F1, Jan 23rd to May 1st 2017
Days Start End Type Bldg Room
M 6:30 pm 9:30 pm

Topics in Financial Reporting and Control

GSM AC 712 (2 credits)

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.

2016FALLGSMAC712 F1, Sep 8th to Oct 20th 2016
Days Start End Type Bldg Room
R 6:00 pm 9:00 pm HAR 304

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.]

2016FALLGSMAC814 A1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 9:30 am 11:00 am HAR ARR
2017SPRGGSMAC814 A1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 8:00 am 9:30 am
2017SPRGGSMAC814 F1, Jan 19th to Apr 27th 2017
Days Start End Type Bldg Room
R 6:30 pm 9:30 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.

2017SPRGGSMAC830 A1, Jan 19th to May 3rd 2017
Days Start End Type Bldg Room
TBD TBD

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

2017SPRGGSMAC841 A1, Dec 31st to Dec 31st 2017
Days Start End Type Bldg Room
TBD TBD
2017SPRGGSMAC841 B1, Jan 23rd to May 3rd 2017
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.

2016FALLGSMAC847 A1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 11:00 am 12:30 pm HAR 222
2016FALLGSMAC847 B1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 12:30 pm 2:00 pm HAR 222
2017SPRGGSMAC847 A1, Jan 23rd to May 3rd 2017
Days Start End Type Bldg Room
MW 11:00 am 12:30 pm
2017SPRGGSMAC847 B1, Jan 23rd to May 3rd 2017
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.

2016FALLGSMAC848 A1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 2:00 pm 3:30 pm HAR 324
2016FALLGSMAC848 B1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 12:30 pm 2:00 pm HAR 324
2017SPRGGSMAC848 A1, Jan 23rd to May 3rd 2017
Days Start End Type Bldg Room
MW 12:30 pm 2:00 pm
2017SPRGGSMAC848 B1, Jan 23rd to May 3rd 2017
Days Start End Type Bldg Room
MW 2:00 pm 3:30 pm

Accounting Risk Management

GSM AC 860 (3 credits)

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.

2016FALLGSMAC860 A1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 12:30 pm 2:00 pm HAR ARR
2017SPRGGSMAC860 A1, Jan 19th to May 3rd 2017
Days Start End Type Bldg Room
TBD TBD

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.

2016FALLGSMAC865 A1, Sep 6th to Dec 6th 2016
Days Start End Type Bldg Room
T 5:00 pm 8:00 pm HAR 210
2017SPRGGSMAC865 A1, Jan 24th to May 2nd 2017
Days Start End Type Bldg Room
T 5:00 pm 7:45 pm
2017SPRGGSMAC865 B1, Jan 25th to May 3rd 2017
Days Start End Type Bldg Room
W 5:00 pm 7:45 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.

2016FALLGSMAC869 A1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 11:00 am 12:30 pm HAR 212
2016FALLGSMAC869 B1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 9:30 am 11:00 am HAR 212
2017SPRGGSMAC869 A1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 8:00 am 9:15 am
2017SPRGGSMAC869 B1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 9:30 am 10:45 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.

2017SPRGGSMAC879 A1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 12:30 pm 1:45 pm

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.

2016FALLGSMAC901 A1, Sep 9th to Dec 9th 2016
Days Start End Type Bldg Room
F 9:00 am 12:00 pm HAR 615

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.

2017SPRGGSMAC918 A1, Jan 19th to May 3rd 2017
Days Start End Type Bldg Room
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.

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.

2016FALLSMGAC221 A1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 11:00 am 12:30 pm KCB 104
2016FALLSMGAC221 B1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 4:00 pm 5:30 pm HAR 302
2016FALLSMGAC221 C1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 8:00 am 9:30 am HAR 324
2016FALLSMGAC221 D1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 12:30 pm 2:00 pm HAR 212
2016FALLSMGAC221 E1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 9:30 am 11:00 am HAR 228
2016FALLSMGAC221 F1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 2:00 pm 3:30 pm HAR 222
2016FALLSMGAC221 G1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 11:00 am 12:30 pm HAR 324
2016FALLSMGAC221 H1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 12:30 pm 2:00 pm HAR 322
2016FALLSMGAC221 I1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 12:30 pm 2:00 pm HAR 222
2016FALLSMGAC221 J1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 12:30 pm 2:00 pm KCB 107
2016FALLSMGAC221 K1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 2:00 pm 3:30 pm HAR 212
2017SPRGSMGAC221 A1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 8:00 am 9:15 am
2017SPRGSMGAC221 B1, Jan 20th to May 3rd 2017
Days Start End Type Bldg Room
MWF 8:00 am 8:50 am
2017SPRGSMGAC221 C1, Jan 20th to May 3rd 2017
Days Start End Type Bldg Room
MWF 12:20 pm 1:10 pm
2017SPRGSMGAC221 D1, Jan 20th to May 3rd 2017
Days Start End Type Bldg Room
MWF 10:10 am 11:00 am
2017SPRGSMGAC221 E1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 12:30 pm 1:45 pm
2017SPRGSMGAC221 F1, Jan 20th to May 3rd 2017
Days Start End Type Bldg Room
MWF 11:15 am 12:05 pm
2017SPRGSMGAC221 G1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 8:00 am 9:15 am
2017SPRGSMGAC221 H1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 5:00 pm 6:15 pm
2017SPRGSMGAC221 I1, Jan 20th to May 3rd 2017
Days Start End Type Bldg Room
MWF 2:30 pm 3:20 pm
2017SPRGSMGAC221 J1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 3:30 pm 4:45 pm

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).

2016FALLSMGAC222 A1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 8:00 am 9:30 am HAR 220
2016FALLSMGAC222 B1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 8:00 am 9:30 am HAR 228
2016FALLSMGAC222 C1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 8:00 am 9:30 am HAR 222
2016FALLSMGAC222 D1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 8:00 am 9:30 am HAR 212
2016FALLSMGAC222 E1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 9:30 am 11:00 am KCB 107
2016FALLSMGAC222 F1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 9:30 am 11:00 am HAR 324
2016FALLSMGAC222 G1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 8:00 am 9:30 am HAR 212
2016FALLSMGAC222 H1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 9:30 am 11:00 am HAR 222
2016FALLSMGAC222 I1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 2:00 pm 3:30 pm KCB 107
2016FALLSMGAC222 J1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 11:00 am 12:30 pm HAR 224
2016FALLSMGAC222 K1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 3:30 pm 5:00 pm HAR 224
2017SPRGSMGAC222 A1, Jan 20th to May 3rd 2017
Days Start End Type Bldg Room
MWF 8:00 am 8:50 am
2017SPRGSMGAC222 B1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 8:00 am 9:15 am
2017SPRGSMGAC222 C1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 8:00 am 9:15 am
2017SPRGSMGAC222 D1, Jan 20th to May 3rd 2017
Days Start End Type Bldg Room
MWF 9:05 am 9:55 am
2017SPRGSMGAC222 E1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 9:30 am 10:45 am
2017SPRGSMGAC222 F1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 9:30 am 10:45 am
2017SPRGSMGAC222 G1, Jan 20th to May 3rd 2017
Days Start End Type Bldg Room
MWF 11:15 am 12:05 pm
2017SPRGSMGAC222 H1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 12:30 pm 1:45 pm
2017SPRGSMGAC222 I1, Jan 20th to May 3rd 2017
Days Start End Type Bldg Room
MWF 1:25 pm 2:15 pm
2017SPRGSMGAC222 J1, Jan 19th to May 2nd 2017
Days Start End Type Bldg Room
TR 2:00 pm 3:15 pm
2017SPRGSMGAC222 K1, Jan 20th to May 3rd 2017
Days Start End Type Bldg Room
MWF 3:35 pm 4:25 pm

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.

2016FALLSMGAC347 A1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 11:00 am 12:30 pm HAR 222
2016FALLSMGAC347 B1, Sep 7th to Dec 12th 2016
Days Start End Type Bldg Room
MW 12:30 pm 2:00 pm HAR 222
2017SPRGSMGAC347 A1, Jan 23rd to May 3rd 2017
Days Start End Type Bldg Room
MW 11:15 am 12:30 pm
2017SPRGSMGAC347 B1, Jan 23rd to May 3rd 2017
Days Start End Type Bldg Room
MW 9:45 am 11:00 am

Intermediate Accounting II

SMG AC 348 (4 credits)

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.

2016FALLSMGAC348 A1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 2:00 pm 3:30 pm HAR 324
2016FALLSMGAC348 B1, Sep 6th to Dec 8th 2016
Days Start End Type Bldg Room
TR 12:30 pm 2:00 pm HAR 324
2017SPRGSMGAC348 A1, Jan 23rd to May 3rd 2017
Days Start End Type Bldg Room
MW 1:00 pm 2:15 pm
2017SPRGSMGAC348 B1, Jan 23rd to May 3rd 2017
Days Start End Type Bldg Room
MW 2:30 pm 3:45 pm