MAcc Curriculum
Accounting Core - 21 credits
The MAcc assumes that students enter with an undergraduate accounting degree. If a student has an undergraduate business degree but not an accounting degree, the student will need to complete the equivalent of an undergraduate accounting major core.
Intermediate Accounting
Offered in three semester courses
- Fundamental accounting principles
- Valuation
- Income determination
- Financial accounting reporting
- General accounting principles
Taxation Principles
- Federal income taxation as applied to
- Individual taxpayers
- Business enterprises
- Making and filing returns
Managerial and Cost Accounting
- Managerial decision-making within an organization and across the value chain
- Financial & nonfinancial accounting
- Measurement
- Analysis
- Communication
- Control
Accounting Information Systems
- Using accounting in an organization
- Database, documentation, and business process tools
- Primary business cycles and their impact on accounting information
- Assessment of risks in information processing and reporting
Auditing Principles
- Independent and internal auditing
- Responsibilities, risk assessment, audit planning & reporting
Non-Business or Non-Accounting Majors
If a student has an undergraduate degree that is neither an accounting degree nor a business degree, depending on the students degree and experience, the student will need some business core courses such as economics, finance, and operations management in addition to the accounting major core outlined above. Students will need to work with an advisor to develop a tailored business core program that will effectively prepare the student for the MAcc program.
Fall Courses - 13 credits
Advanced Tax Concepts
- Federal tax concepts & tax research principles for
- Individuals
- Businesses
- Estates
- Trusts
- Elaboration of taxation principles
Advanced Accounting
- Accounting problems in connection with
- Partnerships
- Corporate affiliation
- Institutional accounting
- Social accounting
- Fiduciary accounting
- Consignments
- Installment sales
- Foreign exchange
Legal Environment of Accounting
- Legal issues including
- Business law
- Forms of organizations
- Regularity requirements
Accounting Theory
- Conceptual framework
- Case discussions & research into contemporary accounting literature
Accounting Capstone I
1 credit hour
Capstone course integrating accounting regulation topics. Emphasis on analytical, problem-solving, and communication skills.
Spring Courses - 11 Credits
Advanced Auditing
- Case discussions of financial statement auditing concepts
- Research into contemporary auditing literature
Governmental and Not-for-Profit Accounting
- Accounting & reporting principles
- Government and nonprofit entities standards and procedures
Seminary in Accounting & Capstones II-III
Offered in three courses, one being 3-credits and two being 1-credit courses.
- Capstone course integrating special problems of financial, managerial, and tax accounting.
Emphasis on analytical and communication skills
Summer Courses - 7 credits
Financial Management
- Analyzing the financial aspects of firm's decisions
- Including topics such as advanced capital budgeting, working capital management, modern portfolio theory, the cost of capital, and international corporate finance
Management Control Systems
- Managerial and strategic use of control systems
- Corporate social responsibility management and reporting practices
- Relationship between management control systems and corporate social responsibility
Accounting Capstone IV
- Capstone course integrating special problems of financial, managerial, and tax accounting.
Emphasis on analytical and communication skills.
Total Credit Hours – 31
Concurrent Programs
Graduate students in the College of Business also have the opportunity to complete many of our graduate degrees concurrently giving students the chance to broaden their business skills and career outlook.
MAcc + Master of Taxation
The Master of Taxation (MTax) program is designed to compliment the MAcc curriculum- making these programs easy to complete concurrently. The MAcc will provide students with a expertise in the broader accounting field while adding an MTax degree will allow student to gain a graduate level degree with specialization in the taxation field.
Adding the MTax to your program of study will add X extra courses and about X more semesters.
MAcc + Master of Business Administration
The Master of Business Administration (MBA) is one of the most widely recognized master degrees. With the MBA, students will earn an elevated level of experience and skill in business aspects from finance to information systems and management to marketing.
Adding the MBA to your MAcc degree will add an additional semester of study and X courses. This credential will also prepare you for the broader sense of business in addition to your expertise in accounting.
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