Graduate Accounting Courses
Required Courses
ECO 770 Research
Techniques in Accounting. 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
ECO 771 Advanced
Financial Accounting Theory. 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
ECO 772 Accounting
Information Systems. 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
ECO 775 Advanced
Auditing. 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
ECO 780 Business Ethics,
Communications, and Research Project. 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
ECO 660 Managerial
Economics for Accountants. 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
Accounting Electives
ECO 773 Advanced Federal
Income Taxation. 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
ECO 774 Advanced
Managerial Accounting. 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
ECO 776 Governmental
Accounting. 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
ECO
777 State and Local Taxation. 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
