Master of Accountancy Curriculum

Management accounting concepts and their application in internal planning, control and decision-making.

Accounting for inter-corporate investments, business combinations and other advanced financial accounting topics.

Both foundational and advanced topics in business law relevant for the practice of public accountancy including agency law, contracts, negotiable instruments, ethics, legal representation in business and the impact of selected governmental regulations on businesses.

Addresses current issues in accounting and develops appropriate professional judgment through researching and applying accounting standards.

This graduate-level course covers federal taxation of business organizations.

This course examines business processes and controls within the context of enterprise resource planning systems (ERP), with an emphasis on the financial cycle.

Examines the role that assurance services play in improving the quality of information and its usefulness for decision-making. Materiality and risk assessment are considered along with processes and controls in relation to financial statement audits.

This is a first course in financial accounting for graduate students that has a preparer orientation, but also provides a foundation for analyzing financial statements. Specific content focuses on assets and current liabilities as well as the formats and uses of primary financial statements.

This is the second course in the financial accounting sequence for graduate students. It has a preparer orientation, but also provides a foundation for analyzing financial statements.

This course is part of the graduate financial accounting sequence. It has a problem-solving orientation, and involves the application of accounting principles to complex transactions and topics including deferred taxes, leases and pensions.

Accounting professionals have a special role in assuring the quality of financial reports, and in conveying useful information to stakeholders throughout society. Identifying, and being able to effectively respond to, ethical issues are important skills for accounting professionals. This course explores the concepts of ethical thinking, professional behavior, integrity and independence, as well as specific principles as identified in the Codes of Professional Conduct. The ethical tone of an organization is set by its leaders, and thus an understanding of leadership, and how managers can effectively lead others in a responsible manner, is important to understand from both the perspective of being a leader and working with leaders in an organization.

This course covers accounting for governmental and nonprofit entities, including fund accounting.

A business intelligence (BI) system is an information system that supports decision-making process. BI is also about creating strategic value for organizations based on data. This course provides critical thinking and self-learning abilities by discovering the business intelligence and data analytic challenges. The expected outcome of the course will allow each student to have a solid understanding of current and emerging issues and best practices of data visualization and data analytics. Students will also gain strong business process analysis experience. The course will challenge each student in her/his ability to use big data, predictive data analysis, data gathering techniques, data warehouse, knowledge management, data mart and data mining systems. These challenges are becoming a prevalent factor in the present turbulent business environment.

This course introduces topics related to information technology governance and audit, and their roles in internal control and risk management in accounting.

Expands understanding of the auditing function and provides a framework for analyzing contemporary auditing and assurance issues.