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QST AC 221: Financial Accounting
Undergraduate Prerequisites: QST SM131; QST SM132 previous or concurrent.
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.
QST AC 222: Managerial Accounting
Undergraduate Prerequisites: QST SM131; CAS MA120, MA121, or MA123 previous or concurrent; 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).
QST AC 347: Intermediate Accounting I
Undergraduate Prerequisites: QST AC221; QST AC222 previous or concurrent
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.
QST AC 348: Intermediate Accounting II
Undergraduate Prerequisites: QST AC347
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.
QST AC 410: Corporate Financial Reporting & Analysis
Undergraduate Prerequisites: QST AC222 and QST FE323
This course is designed to teach advanced financial reporting and analysis to non-accounting concentrators. Students will gain exposure to advanced financial accounting topics, thus learning to read and analyze a corporate financial report and apply this information in a number of business analysis contexts.
QST AC 414: Financial Statement Analysis
Undergraduate Prerequisites: Prerequisite or Corequisite: QST AC 348; 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. 4 cr.
QST AC 420: Introduction to Financial Analytics
Undergraduate Prerequisites: QST FE 323.
The world of business is deluged by data. This course will equip students with data analytics tools, skills, concepts, and techniques in accounting, finance, and economics to help them understand fundamental business issues. They will work with financial reporting and capital market datasets, and design and critique statistical analyses for financial decision-making. The course will provide students with a basic ability to code in Python and apply these skills to define, classify, and structure datasets focused on financial reporting and financial market data; and use such data to analyze and predict corporate and market outcomes, as well as identify the limitations of such analyses. 4 cr.
QST AC 430: Accounting Research
Undergraduate Prerequisites: QST AC 348; 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.
QST AC 445: Advanced Managerial Accounting
Undergraduate Prerequisites: QST 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.
QST AC 469: Principles of Income Taxation I
Undergraduate Prerequisites: Prerequisite or Corequisite: QST AC 347.
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.
QST AC 498: Directed Study: Accounting
Directed study in Accounting. 2 or 4 credits. Application available on the UDC website.
QST AC 541: Advanced Accounting
Undergraduate Prerequisites: Prerequisite or Corequisite: QST AC 348; 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.
QST AC 565: Auditing
Undergraduate Prerequisites: Prerequisite or Corequisite: QST AC 348.
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. 4 cr.
QST AC 579: Principles of Income Taxation II
Undergraduate Prerequisites: QST 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.
QST AC 710: Financial Reporting and Analysis
Graduate Prerequisites: QST MG790
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.
QST 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.
QST AC 814: Financial Statement Analysis & Investor Decisions
Graduate Prerequisites: QST OB712/713/715, QST AC710/711/712, QST QM711/716/717, QST MK713/723/724, QST 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.]
QST AC 830: Managerial Accounting
Graduate Prerequisites: Graduate Prerequisites: QST OB712/713/715, QST PL714/727/FE730, QST AC710/711/712, QST QM711/716/717, QST OM710/725/726, QST MK713/723/724,QST FE717/721/722, QST 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.
QST AC 831: Integrated Reporting
The course addresses sustainability reporting. We will examine the evolving protocols for such disclosure: Integrated Reporting, Sustainability Accounting Standards, Greenhouse Gas Emissions, Carbon Disclosure Project, and the Global Reporting Initiative. Students will learn about the range of sustainability disclosures, develop an ability to think critically about them and gain knowledge about the challenges of implementing them.
QST AC 841: Advanced Accounting
Graduate Prerequisites: QST AC848 previous or concurrent
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