M.S. in Accounting Graduate Required Courses

The course will clarify the nature of accounting research for the student and survey important research methods and techniques. The student will select a research topic to be completed in the follow-up course. Prerequisite: none
Coverage will include contemporary financial reporting issues as they relate to FASB’s conceptual framework, financial statement analysis, and specialized accounting areas such as cash flows, accounting for pensions, and employment benefits. Prerequisite: none
An introduction to information systems as they relate to organizational structure, managerial decision-making, and accounting. Topics include accounting systems and design theory, file structure, and the implementation and evaluation of systems. Prerequisite: none
Applies principles covered in undergraduate auditing. Topics include auditing of EDP systems; computer-assisted auditing techniques; and a review of special reports, reports on internal control, accounting and review services; and governmental auditing standards. Prerequisite: none
Ethical issues in accountancy will be covered, as well as ethical concerns in marketing, corporate social responsibility, and global operations. Business communcation skills will be developed. A capstone research project will be completed. Prerequisite: none
The decision-making process within the firm through the prism of microeconomics. Topics include optimal pricing strategies, demand forecasting, hiring, and investment decisions. Specific analytical and quantitative tools will be developed. Prerequisite: ECO 300 and ECO 321

M.S. in Accounting Graduate Elective Courses

Coverage will include taxation of estates, gifts, and trusts; advanced topics in corporate and partnership taxation; international tax issues, and tax research techniques. Prerequisite: none
Trains students to help managers obtain and analyze information for decision-making, planning, control, and performance evaluation. Topics include new manufacturing environments, cost behavior, inventory costing, budgeting and variance analysis. Prerequisite: none
Accounting, reporting, and auditing issues unique to governmental and nonprofit entities, as well as multinational business entities. Special issues related to audits under GAS and for US companies operating internationally will be covered. Prerequisite: none
State and local business and personal tax policies of the tri-state region, with an emphasis on New York State and City taxation. Prerequisite: none