Courses

• GSM SI 999: Ds: Strat&Innov
  
• SMG AC 221: Financial Accounting
  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.
• SMG AC 222: Managerial Accounting
  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
  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: Interm Acct 2
  This course description is currently under construction.
• SMG AC 414: Financial Statement Analysis
  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
  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
  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
  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
  Directed study in Accounting. 2 or 4 cr. Application available on Undergraduate Program website.
• SMG AC 541: Advancd Accntng
  This course description is currently under construction.
• 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
  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 FE 101: Introduction to Finance
  Required of all SMG freshmen. Pre-req or co-req: SMG SM 131. (2 cr) 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
  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
  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
  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 442: Money, Financial Markets, and Economic Activity
  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
• SMG FE 445: Investment Analysis and Portfolio Management
  Required for Finance concentrators. Introduction to the investment management process. Defining investment objectives and constraints. Introduction to Modern Portfolio Theory, CAPM, APT, Efficient Markets, stock and bond valuation models. Immunizing interest-rate risk. Active vs. passive investment strategies, fundamental vs. technical analysis, trading practices, and performance evaluation. Introduction to the role of futures and options in hedging and speculation. Students are expected to become familiar with current events in the financial news.
• SMG FE 449: Corporate Financial Management
  Required for Finance concentrators. Covers the financial manager's role in obtaining and allocating funds. Includes topics such as cash budgeting, working capital analysis, dividend policy, capital investment analysis and debt policy as well as their associated risks. Valuation of companies, mergers and acquisitions, and bankruptcy are covered. The course requires using financial models and spreadsheets. Applications are made to current events and everyday business finance problems.

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