Professor Magliolo, Department Chair
Professors: Marvin Carlson, Wayne Shaw; Associate Professors: Hamang Desai, Elbert Greynolds, Michael van Breda; Assistant Professors: Steven Henning, Chris Hogan, Gregory Sommers; Senior Lecturer: Susan Riffe; Lecturer: Jeffrey Austin.
See requirements to major in Accounting in the "Programs of Study" section.
B.B.A. degree-seeking students should take ACCT 2311 and 2312 during their sophomore year. Matriculated students must take these courses in residence.
2311. Fundamentals of Accounting I. Theory and practice of measuring and interpreting financial data for business units: basic concepts, principles, and procedures. Prerequisites: Calculus and ECO 1311, 1312.
2312. Fundamentals of Accounting II. Extension of Fundamentals of ACCT 2311, uses of accounting information in making business decisions. Prerequisite: ACCT 2311.
3311. Intermediate Accounting I. Theory and techniques for construction of corporate financial reports for use by stockholders, creditors, and other analysts. Prerequisite: ACCT 2312.
3312. Intermediate Accounting II. Continuation of Intermediate Accounting I. Prerequisite: ACCT 3311 and FINA 3320.
4300. Special Topics in International Accounting. Offered through SMU International Programs. Junior standing required.
4311. Cost Accounting (Fall Only). Study of the measurement, accumulation, and control of costs. Topics include: product cost accounting, cost behavior analysis, direct costing, standard cost variance analysis, and relevant cost analysis. Prerequisite: ACCT 2312.
4315. Federal Income Tax I (Spring Only). A conceptual basis and structure for the determination of income taxes. Tax research methods are used in preparing tax returns, solving problems, and planning business decisions. Prerequisite: ACCT 2312.
5314. Accounting Systems/Auditing: Concepts, Design, and Analysis (Fall only). This course deals with the understanding, development and analysis of financial and management accounting systems. Fundamental concepts are presented and applied to contemporary issues. Management internal control functions serve as a central theme for evaluation and analysis. Furthermore, the behavioral characteristics and mechanics of accounting fraud are presented. Prerequisite: ACCT 3311.
5317. Studies in Accounting Theory I (Spring Only). Study of selected topics and current issues in the area of accounting theory. Prerequisite: ACCT 3312 or permission of instructor.
5318, 5319. Independent Studies in Accounting.
5320. Financial Planning and Control Using Microcomputers (Cross listed as ITOM 4307). Study of uses and limitations of microcomputers in the financial planning and control process of the firm. Cases and problem situations will be analyzed using microcomputer software. Emphasis on financial analysis, budgeting, forecasting, capital expenditure analysis. Primarily lecture/discussion with some use of case studies and projects. Prerequisites: ACCT 2312, ITOM 2308, and FINA 3320.
5321. Practicum in Financial Statement Analysis (Honors, Fall Only). An honors course that examines the role of financial statement analysis in the evaluation of the firm and the prediction of its future condition. Topics covered include fundamental analysis, the use of accounting numbers in the credit market, the use of accounting numbers in the stock market, and the use of accounting numbers for corporate restructuring decisions. Prerequisites: ACCT 3311, FINA 3320, ITOM 2305 (or STAT 2301), and permission of instructor.
5325, 5326. Accounting Internships. Prerequisites: Senior standing, departmental approval.
1110. Special Topics in Business Administration: BBA Scholars Seminar. (One credit hour, Pass/Fail grading option). This seminar provides an introduction to various business topics including an overview of business disciplines and careers in business. Restricted to BBA Scholars.
2101. Business Presentation Skills. (One credit hour, Pass/Fail grading option). Class is designed to improve oral presentation skills.
2301. Contemporary Business Topics. Practical applications for interpersonal business skills such as integrity, leadership, team building, etc. For junior/senior level business majors.
3300, 3301. Special Topics in International Business Managing the Global Enterprise. Offered through SMU International Programs. Prerequisite: Junior standing.
3303. Written Technical Communications for Accounting Majors. Prerequisite: Junior standing.
4101. Executive Speaker Series. Prerequisite: Junior standing. (One academic credit hour.)
4315. European Common Market Seminar. Offered through SMU International Programs. Prerequisite: Junior standing.
5180, 5280, 5380. Independent Studies in Business Administration.
5385, 5386. Contemporary Issues in Business Administration I and II.