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• Accounting

Graduate Accounting

2016 Fall Term

Class Schedule

TAX I

ACCOUNT 651

A study of federal income tax laws with emphasis on the individual taxpayer, particularly of employees and sole proprietors. The study includes a review of current proposals, discussion of practical problems in tax planning and practice in the preparation of tax returns.

Class Schedule

COST MANAGEMENT

ACCOUNT 656

This course presents an overview of basic cost measurement principles and an in-depth examination of product costing procedures and techniques including process costing, job-order costing, activity-based costing, accounting for spoilage, and standards and variances (cost, expense, revenue, and selected variance investigation models). This course also includes the following specific cost allocation topics: joint products, byproduct products, and service departments. Special emphasis is placed on communicating accounting information to managers in a clear, concise manner.

Class Schedule

ACCOUNTING FOUNDATIONS

ACCOUNT 701

This course introduces students to the principles of financial accounting, including the (1) basic accounting cycle (i.e., double-entry accounting), financial statements (i.e., income statement, statement of financial position, and statement of cash flows), and specific discussions of cash, trade receivables, merchandise inventories, plant assets, current and long-term liabilities, and stockholders' equity. Fundamental ration and statement analysis techniques are also integrated throughout the course.

Class Schedule

CORPORATE AND SPECIAL ENTITIES TAXATION

ACCOUNT 756

This course examines federal income tax laws and regulations with a specific emphasis on corporations (C and S), partnerships, estate and gift taxation, income taxation of estates and trusts, and taxation of exempt entities. Both compliance and tax planning are emphasized in this course. Tax research on related issues is also included.

Class Schedule

ISSUES IN FINANCIAL ACCOUNTING

ACCOUNT 757

This course examines some of the more complex and contentious areas that have evolved into accounting practice. Major areas include: 1) statement of cash flows, 2) segment and interim reporting, 3) accounting for derivatives, 4) pensions and other postretirement benefits, 5) accounting changes and error corrections, and 6) assessing the quality of financial statements. This course also covers recent pronouncements not covered in ACCOUNT 261 and ACCOUNT 343.

Class Schedule

INTERNATIONAL ACCOUNTING

ACCOUNT 783

This course examines the international dimension of accounting and financial reporting for multinational enterprises. Topics include (a) the international standard-setting process, including harmonization with US GAAP, (b) IFRS GAAP for recording transactions and preparing financial statements, (c) a detalied comparison of IFRS and US GAAP, (d) foreign currency translations and accounting for changing prices, (e) international taxation and transfer pricing.

Class Schedule

INDIVIDUAL STUDIES

ACCOUNT 798

Study of a selected topic or topics under the direction of a faculty member.