Graduate Bulletin-School of Business and Management

Bonnie Averbach, A.S.A., Associate Professor, M.A., Temple University; R.B. Drennan, Associate Professor, Ph.D., University of Pennsylvania; Charles P. Hall, Jr., Professor, Ph.D., University of Pennsylvania, C.L.U., C.P.C.U.; M. Moshe Porat, Professor and Dean, Ph.D., Temple University, C.P.C.U.; Michael R. Powers, Associate Professor and Chair, Ph.D., Harvard University; Laureen Regan, Assistant Professor, Ph.D., University of Pennsylvania; Jack Van Derhei, Associate Professor, Ph.D., University of Pennsylvania; Mary Weiss, Associate Professor, Ph.D., University of Pennsylvania.

Statistics

Dr. Jagbir Singh, Chair,
(215) 204-5069, 203-G Speakman Hall,
Temple University, Philadelphia, PA 19122.
E-mail: jagbir@sbm.temple.edu

Degree Programs

The Department of Statistics offers graduate work leading to the M.S. and Ph.D. degrees. Statistics can also be selected as a major field of study in the MBA program. For degree requirements, see the introductory section for the Richard J. Fox School of Business and Management.

Graduate Faculty

Luisa T. Fernholz, Associate Professor, Ph.D., Rutgers University; Richard M. Heiberger, Professor, Ph.D., Harvard University; Burt S. Holland, Professor, Ph.D., North Carolina State University; Francis Hsuan, Associate Professor, Ph.D., Cornell University; Boris Iglewicz, Professor, Ph.D., Virginia Polytechnic Institute and State University; Alan Izenman, Professor, Ph.D., University of California, Berkeley; Dirk Moore, Associate Professor, Ph.D., University of Washington; Milton N. Parnes, Associate Professor, Ph.D., Wayne State University; Damaraju Raghavarao, Professor, Ph.D., Bombay University; Sanat Sarkar, Professor, Ph.D., University of Calcutta; Jagbir Singh, Professor and Chair, Ph.D., Florida State University; Woollcott K. Smith, Professor, Ph.D., Johns Hopkins University; Marcus J. Sobel, Associate Professor, Ph.D., University of California at Berkeley; William W.S. Wei, Professor, Ph.D., University of Wisconsin.

Service Sequences

The Statistics Department offers a series of courses, Statistics 550 through 558, designed specifically for the student who is not a statistics major but desires comprehensive training in the use of statistical techniques. Emphasis is on the application of the techniques to real-life problems in diverse disciplines.

Course Descriptions

Accounting

401. Fundamentals of Accounting. (3 s.h.)

Basic concepts of financial and managerial accounting geared to corporate managers and other users of accounting data. Financial accounting topics include: income determination, asset valuation, liabilities, shareholders' equity, financial statement analysis, and cash flow analysis. Managerial accounting topics include fundamentals of cost accumulation and control, standard costing, incremental analysis, and budgeting.

500. Financial Accounting Theory. (3 s.h.)

Prerequisite: Accounting 401.

Students who have taken intermediate accounting at the undergraduate level should not enroll in this course. Intensive study of financial accounting theory and generally accepted accounting principles. Areas emphasized are income measurement, valuation of tangible and intangible assets, and accounting for liabilities and shareholders' equity. Proper financial statement presentation and disclosure covered in detail.

501. Advanced Financial Accounting. (3 s.h.)

Prerequisite: Accounting 500.

Topics include: income tax allocation, pensions, leases, statement of changes in financial position, inflation accounting, foreign currency translation. Approximately one-half of course devoted to business combinations.

511. Concepts and Analysis of Financial Statements. (3 s.h.)

Analysis of business enterprise through financial statements, concepts, and analysis of related data. Emphasis on the user's point of view. Structured to maximize student's ability to use and analyze financial statements.

521. Managerial Cost Accounting. (3 s.h.)

Students who have taken cost accounting at the undergraduate level should not enroll in this course. Intensive study of the accounting information needs of internal management. Both cost accumulation and cost control are examined.

523. Auditing Theory and Practice. (3 s.h.)

Prerequisite: Accounting 500 or permission of instructor.

Professional standards and ethics, internal control, gathering and documentation of audit evidence, a detailed analysis of auditing procedures applied to major balance sheet and income statement accounts, and the preparation of the auditor's report. Statistical sampling and EDP concepts as they relate to auditing.

525. Accounting Information Systems for Management Control. (3 s.h.)

A study of accounting information systems from a managerial accounting perspective. Topics covered will include: database and systems development, new trends in information technology and the impact of information systems on organizations.

550. Concepts of Healthcare Accounting. (3 s.h.)

Prerequisite: Accounting 401.

In-depth study of the concepts, objectives, and techniques of financial reporting in health care institutions.

551. Accounting for Third Party Reimbursements. (3 s.h.)

Concepts and structure of third-party payment environments are examined for their implications on healthcare institutions. Cost finding and analysis techniques for management application are emphasized. Relationships between rate setting and payment are also studied.

552. Accounting for Federal Health Insurance Programs. (3 s.h.)

A critical analysis of federal law and regulations which have a profound effect on the operation and solvency of all major health care delivery systems. The crucial role of accounting and its unique impact on operating income in this setting is emphasized. Practical case studies and actual examples are used to highlight key issues.

571. Federal Taxation. (3 s.h.)

Introduction to the principles, rules and procedures determining the computation of taxable income and tax liability for the federal income tax of individuals, corporations, and other business entities. The course introduces tax planning concepts and tax research methodology and includes the study of how taxation impacts business and personal decision making.

572. Tax Planning and Research. (3 s.h.)

Methods of tax research (including computer based searches) and the communication of results for the determination of tax planning strategies are studied. The case method is used throughout the course. Oral and written communication are required. Enrollment is limited to students in the M.S. Taxation program or by permission of the Taxation program director.

573. Taxation of Sales and Exchanges of Property. (3 s.h.)

Comprehensive analysis of taxation of gains and losses from the distribution of property. Topics covered: requirement of realization, computation of gain or loss, nonrecognition of gain or loss on certain dispositions, transfers by gift or at death, capital gains and losses, and determination of basis. Enrollment is limited the students enrolled in the M.S. Taxation program or by permission of the Taxation program director.

574. Corporate Taxation I. (3 s.h.)

Analysis of the tax factors associated with organization of the corporation, payment of dividends and other non-liquidating distributions, redemption of corporate stock, and liquidation and reorganization of corporations. Enrollment is limited the students in the M.S. Taxation program or by permission of the Taxation program director.

575. Corporate Taxation II. (3 s.h.)

Prerequisite: Corporate Taxation I.

Additional advanced topics, including: the personal holding company, brother-sister corporations, penalties for improper accumulation of surplus and consolidated tax returns. Enrollment is limited to students in the M.S. Taxation program or by permission of the Taxation program director.

576. Partnerships and Subchapter S Corporations. (3 s.h.)

Intensive study of partnership tax matters: use of limited partnership for tax shelter purposes and subchapter S corporations, including formation, allocations, distributions, and terminations. Enrollment is limited to students in the M.S. Tax program or by permission of the Taxation program director.

577. Pension, Profit Sharing, and Other Compensation Plans. (3 s.h.)

Analysis of various employee compensation plans, with special emphasis on qualified retirement plans. Also, self-employment retirement plans and individual retirement accounts. Selection, qualification, operation, administration and termination of the plan. Enrollment is limited to the students in the M.S. Taxation program or by permission of the Taxation director.

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