Spring 2017 Course Listings (MS in Accounting)


= Cancelled
= New Class Added
= Professor Change
= Rescheduled (day/time change)

 

Accounting/Taxation

  • ACCT-GB.3304 Modeling Financial Statements (3)
    Course Description:

    Various management disciplines teach you how to analyze and forecast parts of a business. Building on this foundation, this course helps you to weave your forecasts into coherent spreadsheet-based pro-forma financials. Modeling and projecting comprehensive financial statements provides a reality check on the forecasts, enables "what if" analysis, provides an integrated view of the business, and is a key step in valuation.
    Section Meeting Times Dates Instructor Notes
    23
    TR  1:30 pm - 2:50 pm
    01/31-05/04 Perkal,D MS Accounting only
    • ACCT-GB.3305 Advanced Managerial Accounting (3)
      Course Description:

      This course complements courses addressing operational management, marketing and strategy. Cost management plays a key-supporting role in the creation of more value to the consumer of a firm's products and services, thus enhancing its competitiveness. Any organization can benefit from cost management systems that accurately provide information and that facilitates integration of initiatives such as total quality, new product and service design, cost reduction and business process improvement that enhances their competitiveness and profitability. Topics will include design and implementation of cost measurement systems for production and strategy choice, management control, enhancement of quality, timeliness and the measurement of customer, product and market regional profitability and the use of cost information during design and production stages. You will learn to cost products, services and strategies in manufacturing, financial and service industries with accuracy. Activities that do not contribute value to the firm and those that increase efficiency of operations are discerned, facilitating intelligent strategic budgeting processes. Efficient cost reduction approaches, monitoring of performance, quality enhancement projects and strategies to increase profitability of the firm are components of the course. Learn to measure outcomes through performance measures such as deviations from standard norms, return on investment, economic value added and balanced score card techniques. Tools such as activity based costing, target costing, Kaizen and customer profitability analysis are discussed using appropriate case studies from companies.
      Section Meeting Times Dates Instructor Notes
      20
      MW  10:30 am - 11:50 am
      01/30-05/08 Baldenius,T MS Accounting only
      • ACCT-GB.3310 Forensic Accounting and Financial Statement Fraud (3)
        Course Description:

        The objective of the course is to impart a detailed understanding of forensic accounting with particular emphasis on the methods to detect financial statement fraud. It is designed to demonstrate the various aspects of fraud, i.e., fraudulent financial reporting; identifying fraud schemes, including computer fraud and methods of concealment; as well as the analytical techniques in uncovering fraud and its prevention through effective internal control systems. It also includes an analysis of the general techniques used in working in litigation support services. It is of particular interest to accounting and finance professionals. The course content has also become of critical interest to regulators and lawmakers because of the notoriety of a series of recent financial scandals that have affected the entire business community. It reviews the new institutional structures that have been put in place recently by lawmakers and the accounting profession to deal with fraud and its prevention, i.e., the Sarbanes-Oxley Act and self-regulating measures adopted by the accounting profession.
        Section Meeting Times Dates Instructor Notes
        30
        T  6:00 pm - 9:18 pm
        02/07-05/02 Dachowitz,H/Zarowin,P MS Accounting only
        • ACCT-GB.3313 Auditing (3)
          Course Description:

          An intensive study is made of fundamental concepts and principles underlying the examination of the financial statements by the independent public accountant. Auditing and reporting standards and the responsibilities assumed by the auditor in the attest function are analyzed within the broad framework of the code and principles of professional conduct. Emphasis is placed on the evaluation of evidential matter and the system of internal control. Current literature is examined, including the publications of the AICPA Auditing Standards Board.
          Section Meeting Times Dates Instructor Notes
          20
          MW  1:30 pm - 2:50 pm
          01/30-05/08 Shehata,A MS Accounting only
          • ACCT-GB.3330 Business Acquisitions, Deferred Taxes, Translations, and Derivatives (3)
            Course Description:

            This course focuses on four major issues in financial reporting; accounting for mergers and acquisitions, preparation of consolidated financial statements, the translation of foreign currency financial statements and foreign currency transactions, and accounting for derivatives including the use of derivatives in hedging transactions. This course is recommended for both accounting and finance majors.
            Section Meeting Times Dates Instructor Notes
            21
            MW  3:00 pm - 4:20 pm
            01/30-05/08 Gode,D MS Accounting only