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COX SCHOOL OF BUSINESS
ACCOUNTING (ACCT)
Professor Joseph Magliolo, Department
Chair
Professors: Marvin L. Carlson, Wayne M. Shaw; Associate
Professors: Nilabhra
Bhattacharya, Hemang A. Desai, Elbert B. Greynolds, Michael van Breda; Assistant
Professors: Chris E. Hogan, Gregory A. Sommers; Senior
Lecturer: Susan M. Riffe;
Lecturer: Jeffrey R. Austin.
See requirements to major in Accounting in the "Programs of Study" section.
B.B.A. degree-seeking students should take ACCT 2301 and 2302 during their sophomore year. Matriculated students must take these courses in residence.
2301. Fundamentals of Accounting I. Theory and practice of measuring and interpreting financial data for business units: basic concepts, principles and procedures. Prerequisites: MATH 1309 or 1337, ECO 1311, 1312; or for Markets and Culture majors ECO 3355 and SOCI 2377. Students will not receive credit for ACCT 2301 and ACCT 2311.
2302. Fundamentals of Accounting II. Extension of Fundamentals of Accounting I. Uses of accounting information in making business decisions. Prerequisite: ACCT 2301.
2310. Accounting Concepts. This course is a broad introduction to financial, cost, and managerial accounting concepts and practices. The financial section of the course stresses the understanding of financial statements as contrasted to the preparation of these documents. The cost section of the course covers what is meant by product cost including estimating overhead and the underlying assumptions. The course concludes with an introduction to using managerial accounting techniques for decision making including break-even analysis, relevant costing, and budgeting. BBA majors who have already taken ACCT 2301 will not receive credit for this course
3311. Intermediate Accounting I. Theory and techniques for construction of corporate financial reports for use by stockholders, creditors and other analysts. Prerequisite: ACCT 2302
3312. Intermediate Accounting II. Continuation of Intermediate Accounting I. Prerequisite: ACCT 3311 and FINA 3320, or consent of department chair.
3391. Ethics in Accounting. Develops students’ ability to identify and evaluate ethical issues related to accounting and business management in a corporate environment. The cross listing of CFB 3375 and MNO 3375 is subject to the same rules that restrict credit for all other CF, CFA, and CFB courses that are cross-listed with departmental courses (see General Education Rules 9 and 10). In addition, students who take either CFB 3375 or MNO 3375 (formerly OBBP 3375) may not take ACCT 3391, nor may students taking ACCT 3391 take either of the other two courses for credit. Students seeking accounting certification should note that ACCT 3391 is a gateway course for eligibility to take the CPA examination. Corequisite: Accounting majors with senior standing or ACCT 5325
4300. Special Topics in International Accounting. Offered through SMU International Programs. Junior standing required.
4306 (ITOM4306). Accounting Controls (Spring only). This course teaches students how to document, analyze and design internal controls by focusing on business processes – how work gets done in organizations. These processes are the key drivers of value and competitive advantage. Organizations are, therefore, very interested in streamlining and controlling them to ensure that effectiveness and efficiency objectives are being met, that the generation of financial information is accurate and reliable, and that risks are managed. Prerequisites: ACCT2301, ACCT2302 and ITOM2308.
4307 (ITOM4307). Business Modeling with Spreadsheets. Study of uses and limitations of microcomputers in the financial planning and control process of the firm. Analyzes cases and problem situations 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 2302, ITOM 2308 and FINA 3320.
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 2302.
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 2302.
5314. Accounting Systems/Auditing: Concepts, Design and Analysis (Fall only). Deals with the understanding, development and analysis of financial and management accounting systems. Presents fundamental concepts and applies them 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.
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 or STAT 2331), and permission of instructor.
5325, 5326. Accounting Internships. Three hours for each class. Prerequisites: Senior standing, departmental approval.
BUSINESS ADMINISTRATION (BA)
2172. Career Planning Strategies. The objectives of this course are for students to explore and define their career interests and summarize the steps necessary for job search preparation. Students will examine personal interests, values, and abilities related to possible career options, identify majors most related to their career interests, formulate ways to develop skills and experience related to their career interests, and explain and assess characteristics involved in making lifelong career decisions. Each student will be able to select a minimum of three occupations and industries of interest, describe employer expectations and professional behavior in the work place, create a Career Portfolio to include their resume, demonstrate their interviewing and networking skills, and compose an action plan focused on meeting their career objectives. (Counts only as free elective; Pass/Fail only.)
3300, 3301. Special Topics in International Business. Offered through SMU International Programs. Prerequisite: Junior standing.
4101. Executive Speaker Series. Prerequisite: Junior standing. (One academic credit hour.)
4111,4112,4113. Business Internship. Instructor approval only. (Pass/Fail only.)
4315. European Union (EU) Seminar. Offered through SMU International Programs and available spring only for full-year students. Prerequisite: Junior standing.
5180, 5280, 5380, 5381. Independent Studies in Business Administration.
BUSINESS LEADERSHIP INSTITUTE (BLI)
The mission of the Edwin L. Cox BBA Leadership Institute (BLI) is to help students achieve professional success by becoming more effective communicators and leaders. Toward that end, the BLI seeks to:
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Improve students’ writing, interpersonal and presentation skills as well as their ability to plan and manage projects in a team setting.
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Increase students’ understanding of the vital role communications, integrity, ethics and trust play in running a successful business.
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Enhance students’ appreciation for the contemporary issues and topics that impact businesses on a daily basis, including corporate structure, global competition, legislation/regulation and diversity.
The BLI employs a variety of instructional techniques to impart key concepts and skills and expose students to the real world of business. Techniques include lecture, class discussion, self-assessments, small-group projects, role-play simulations, corporate visits and guest speakers from the corporate and non-profit arenas.
1110. Special Topics in Business Administration: B.B.A. Scholars Seminar (One credit hour, Pass/Fail grading option). Provides an introduction to various business topics including an overview of business disciplines and careers in business. Restricted to B.B.A. Scholars in fall of their first year. (Counts as free elective only.)
2301. Contemporary Business Topics. Leading in business today requires thinking creatively, building relationships based on trust, and giving persuasive presentations to a range of audiences. Through interactive lectures, assessments, taped presentations, individual coaching, case studies and interviewing successful leaders, students will develop the skills, understanding and style necessary to lead. The course culminates with a corporate capstone project and team presentation.
2304. Integrated Communications for Internal and External Audiences. Behind every great business initiative is a carefully planned and executed communication plan. Students will learn how to develop integrated communication plans targeting internal and external audiences, define communication objectives and target audiences, select the best channel for reaching each audience and craft messages to fit those channels, and measure communications to determine if they achieved the desired results.
3303. Business Communications. Effective business communication requires employees to understand how and when to use communication channels within their companies while considering the impact that globalization and diversity will have on their efforts. By working on a functional team in a simulated business setting, students will learn how to plan and execute various business communications in the context of increasing cultural diversity and global market expansion. Specific activities include interviewing local executives, developing and giving team presentations, and honing business letter writing skills for different situations.
