May 20, 2024  
2017-2018 Guide to Graduate Studies 
    
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2017-2018 Guide to Graduate Studies [ARCHIVED CATALOG]

Course Descriptions

 

Accounting
  

  • ACCT 502 - Advanced Financial Accounting

    Credit(s): 3
    Lecture: 3
    Non-Lecture: 0

    This course will cover advanced aspects of consolidation accounting and additional advanced accounting topics. Advanced aspects of consolidation accounting will include pre and post acquisition issues, transfers of non-current assets, intercompany transactions, and consolidation ownership issue. Additional advanced topics will include foreign currencies and entities, SEC reporting, advanced partnership accounting, accounting for investments, revenue recognition, pension accounting and an introduction to governmental and fund accounting. Offered every fall

    Prerequisite(s): ACCT 211 and graduate status.
  

  • ACCT 503 - Strategic Management Accounting

    Credit(s): 3
    Lecture: 3
    Non-Lecture: 0

    This course involves an in-depth coverage of selected contemporary aspects of advanced management accounting and strategic cost management, and will be conducted as a seminar/discussion class with extensive use of case studies. Topics include the historical perspective of management accounting, regression analysis and cost behavior, resource allocation and capacity cost, activity based costing and management, cost based decision making, decentralization and performance evaluation, financial and non-financial measures of performance, the balanced scorecard, advanced aspects of capital expenditure evaluation, and incentive compensation schemes. Offered every spring

    Prerequisite(s): ACCT 270 and senior/graduate status.
  

  • ACCT 510 - Advanced Taxation Accounting

    Credit(s): 3
    Lecture: 3
    Non-Lecture: 0

    This course involves an in-depth study of federal income taxation as it applies to individuals, corporations, and partnerships, including complex topics related to those entities. Students will also be introduced to the following: Estate and gift taxation, fiduciary accounting, tax-exempt entities, and qualified and nonqualified plans related to employee compensation. Students will have the opportunity to develop their competencies in tax research and tax planning, and in the use of technology in tax practice. Additionally, regulatory provisions and professional standards for tax practices will be considered, with a review of sanctions imposed for failure to comply. Offered every fall

    Prerequisite(s): ACCT 310 and graduate status.
  

  • ACCT 520 - Advanced Auditing Theory

    Credit(s): 3
    Lecture: 3
    Non-Lecture: 0

    This course is a study of audit theory and the application of that theory to accounting systems (cycles) and financial statements. Auditing standards, planning, internal control evaluation and evidence accumulation as they relate to the accounting systems and auditor reports are emphasized, along with an exploration of the professional responsibilities and dilemmas faced by independent auditors. Offered every spring

    Prerequisite(s): ACCT 320, , and graduate status.
  

  • ACCT 530 - Accounting Theory and Research

    Credit(s): 3
    Lecture: 3
    Non-Lecture: 0

    This course involves a study of the theoretical underpinnings of accounting and their applications to the practice of the discipline. Material covered will include the nature of accounting theory and measurement, research methods in accounting, institutional issues, the conceptual framework, accounting information and the capital asset pricing model, income measurement systems, political influences on financial reporting, and international issues. The course will include a substantive research paper requirement, which will serve as a capstone experience in the MS (Accounting) program. Offered every spring

    Prerequisite(s):  and graduate status.

Anthropology
  

  • ANTH 515 - Iroquois Field School

    Credit(s): 3
    Lecture: 3
    Non-Lecture: 0

    Background lectures and readings, combined with site visits and studies of the Indian, particularly Seneca-Iroquois, occupation of the Genesee Valley and adjacent regions, from Late Woodland times to the Nineteenth Century; emphasis is on specific sites and locales of prominence in Iroquois life and history, especially community and reservation sites north and south along the Genesee River from Geneseo; site visits, onsite research, surface surveys, mapping, documentary studies, local history, and ethnohistory are all used to supplement traditional approaches to knowledge of the Iroquois of the Genesee country. Offered when demand is sufficient
  

  • ANTH 526 - Native Voices: Mesoamerica & Andes

    Credit(s): 3
    Lecture: 3
    Non-Lecture: 0

    A comparative review of the sources and the social history of pre-Hispanic societies at the time of contact with Europeans and during the early colonial period. Emphasis is on the institutions and ideologies and the variations in social, economic, and political patterns that developed in different areas and in different times. Offered: summer
  

  • ANTH 535 - Early Civilization in Americas

    Credit(s): 3
    Lecture: 3
    Non-Lecture: 0

    A study of pre-Columbian societies in Middle America and South America. Focus is on the evolution of early farming societies through state organization. Major transformations in cultural evolution are treated (The domestication process, urbanization and the rise of the state). Alternative cultural and social systems are explored through analysis and interpretation of archaeological data. Offered: summer

Biology
  

  • BIOL 500 - Advanced Cell Biology

    Credit(s): 3
    Lecture: 3
    Non-Lecture: 0

    An introduction to the molecular and structural organization of the eukaryotic cell. Topics include the plasma membrane, internal membranes, synthesis of proteins, membrane-bound organelles, photosynthesis and respiration, the cytoskeleton and motility, cell growth and division, hormones and receptors, and nerve cells and electrical properties of membranes. Students will also pursue an independent project in cell biology. Offered fall and spring

    Prerequisite(s): One course in organic chemistry is recommended. May not be taken for credit by students who have received credit for BIOL 300.
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  

Chemistry
  
  
  
  
  
  
  
  
  
  
  
  
  
  

Curriculum
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  

Early Childhood
  
  
  
  
  
  
  

Economics
  

Education
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 

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