Accounting

  • QST 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.
  • QST AC 865: Auditing Issues & Problems
    Graduate Prerequisites: QST AC848 (previous or concurrent)
    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.
  • QST AC 869: Principles of Income Taxation 1
    Graduate Prerequisites: QST AC847 (previous or concurrent)
    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.
  • QST AC 879: Income Taxation II
    Graduate Prerequisites: QST 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.
  • QST 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.
  • QST 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.
  • QST 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.
  • QST 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.