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Course Descriptions

The Masters of Science in Accounting program requires 30 credits to complete, consisting of six (6) required courses and four (4) elective courses.
Full-time students may complete the program in one calendar year by attending classes during the fall, spring, and summer semesters.
Part-time students may complete the program in eighteen months by completing two courses each semester for five consecutive semesters.

Required Courses

AC 507 Advanced Accounting
AC 524 Accounting for Non-Profit Institutions
AC 544 Financial Statement Analysis and Valuation
AC 545 Advanced Assurance Services
AC 550 Financial Accounting Standards
AC 552 Taxation of Business Entities

Elective Courses

AC 520 Managerial Analysis & Cost Control
AC 521 Accounting for Lean Enterprises
AC 531 Accounting Information for Decision Making
AC 540 Global Financial Reporting and Analysis
AC 542 Tax Issues in Business Decisions
AC 546 Advanced Forensic Accounting
AC 548 Contemporary Accounting Topics
BUS 540 Business Intelligence and Analytics
FIN 531 Corporate Finance

Course Descriptions

Required courses
AC 507 Advanced Accounting

Consolidation of financial information, foreign currency translation, and partnership accounting are covered. Economic theories behind accounting standards and practice entries through worksheet tools. Students prepare a comprehensive case for each topic. No credit given to students with credit for AC 407.
Credits 3
Prerequisite: Admission to the MS Accounting program or AC 531 or permission of the MBA Director or Department Chair.

AC 524 Accounting for Non-Profit Institutions

Broad survey of accounting and financial reporting for governmental and non-profit entities. Topics include: fund accounting concepts and appropriate activities of individual funds. Students will select a financial report (CAFR) for a municipality or state and apply knowledge to exercises. No credit given to students with credit for AC 430.
Credits 3
Prerequisite: Admission to the MS Accounting program or AC 531 or permission of the MBA Director or Department Chair.

AC 544 Financial Statement Analysis and Valuation

How to extract and synthesize information from financial statements for investing in business and how to conduct fundamental analysis to determine the underlying value of the firm. Students should have knowledge of financial accounting and valuation theory
Credits 3
Prerequisite: Admission to the MS Accounting program or AC 531 or permission of the MBA Director or Department Chair.

AC 545 Advanced Assurance Services

Critically examining the auditors' assessment of the quality of information in financial statements through case analysis. Detailed coverage of audit planning, risk analysis, assessing internal control, executing audit procedures to substantiate validity of key financial accounts, and presenting audit findings in a final audit report.
Credits 3
Prerequisite: Admission to the MS Accounting program or AC 531 or permission of the MBA Director or Department Chair.

AC 550 Financial Accounting Standards

An in-depth examination of recently-developed accounting standards. Topics include revenue recognition, investment, accounting for intangibles, EPS computational issues, pension, lease, accounting changes, and errors. IFRS are examined, contrasted, and critiqued vis-à-vis U.S. standards.
Credits 3
Prerequisite: Admission to the MS Accounting program or AC 531 or permission of the MBA Director or Department Chair.

AC 552 Taxation of Business Entities

Examines C corporations, partnerships, and S corporations as taxable entities. Topics include the philosophy of taxation, income determination, deductions and credits, acquisition and disposition of property, and related gains and losses. Additional topics, including distribution from and liquidation of business entities, tax planning, and tax research.
Credits 3
Prerequisite: Admission to the MS Accounting program or AC 531 or permission of the MBA Director or Department Chair.

Elective courses
AC 520 Managerial Analysis & Cost Control

Advanced topics in managerial and cost accounting, along with formulation and application of cost accounting procedures. Topics include systems based approaches using integrative cases. No credit given to students with credit for AC 420.
Credits 3
Prerequisite: AC 531 or permission of the MBA Director or Department Chair, or admission to the MS Accounting program.

AC 521 Accounting for Lean Enterprises

Performance metrics and financial reporting supporting continuous improvement and a lean culture, including value stream performance measurement and costing, features and characteristics costing, and target costing. Students apply knowledge through case study or field study. No credit given to students with credit for AC 421.
Credits 3
Prerequisite: AC 531 or permission of the MBA Director or MS Technology Management Director or Department Chair, or admission to the MS Accounting program.

AC 531 Accounting Information for Decision Making

Explores the use of financial accounting information to support decision-making, the effects of external financial reporting on business and investment decisions, and the use of financial and managerial accounting information to manage costs and evaluate performance throughout the organization.
Credits 3
Prerequisite: Admission to the MBA program or permission of the MBA Director, or admission to the MS Accounting program.

AC 540 Global Financial Reporting and Analysis

A holistic view of the global financial reporting framework and financial statement analysis in a global corporate context.
Credits 3
Prerequisite: AC 531 or permission of the MBA Director or Department Chair, or admission to the MS Accounting program.

AC 542 Tax Issues in Business Decisions

The implications that taxation has on business operations, investment decisions, and financial statements. Practical tools to identify, understand, and evaluate tax planning opportunities.
Credits 3
Prerequisite: AC 531 or permission of the MBA Director or Department Chair, or admission to the MS Accounting program.

AC 546 Advanced Forensic Accounting

In depth coverage of the most common fraud schemes including how they work, how they can be prevented, detected and investigated. Includes the use of digital analysis. Covers legal issues associated with fraud investigation and expert witnessing.
Credits 3
Prerequisite: AC 531 or permission of the MBA Director or Department Chair, or admission to the MS Accounting program.

AC 548 Contemporary Accounting Topics

Seminar course that provides a critical understanding of contemporary accounting topics. Subjects covered will vary from semester to semester. May be repeated with different topics for a maximum of 6 credits.
Credits 3
Prerequisite: AC 531 or permission of the MBA Director or Department Chair, or admission to the MS Accounting program.

BUS 540 Business Intelligence and Analytics

Transforming enterprise-wide data into meaningful and useful information for business decision making using business intelligence (BI) and business analytics (BA) tools and technologies. Examining industry use of BI/BA to achieve competitive edge.
Credits 3
Prerequisite: Admission to the MBA program or the MS Accounting Program or permission of the MBA Director.

FIN 531 Corporate Finance

The basics of the corporate financial decision-making process. Provides a framework, concepts, and tools for analyzing financial decisions based on fundamental principles of modern financial theory.
Credits 3
Prerequisite: Admission to the MBA program or the MS Accounting Program or permission of the MBA Director.

 

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