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Accounting

Master of Science Degree

With this degree you will learn how to apply accounting to realistic workplace situations. You will develop skills in advanced cost accounting, accounting theory, auditing, tax, internal accounting and accounting information systems to make you a dynamic, well-rounded senior-level accountant or entrepreneur. In addition, all courses count toward the 150 credit hours required for the Certified Public Accountant (CPA) exam. Both the online Master's in Accounting program and the in-class degree program will complete all requirements for the CPA exam for most students. Please check with your particular State Board of Accountancy for the specific course of study required to sit for the CPA exam.

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Courses in the major include:

This course covers advanced financial accounting topics relevant to professional exams as well as practice. Such topics include: Business combinations and consolidated financial reporting; foreign currency transactions; hedging and related derivatives; partnerships and LLCs; and SEC reporting. Authoritative accounting research is also incorporated. Prerequisite: AC 312
Accounting Theory is a course in basic accounting theory or the "whys" of the current reporting standards. The course reviews the historical development of accounting theory and explores its impact on current accounting practices. Current reporting standards are reviewed regarding the theoretical rational for such and the tie-in to the conceptual framework. Other areas of discussion will include the policy making process, contemporary accounting issues, and some comparisons of U.S. reporting standards to international accounting requirements. Prerequisite: AC 312
This course focuses on the study of current standards of practice in international financial accounting and a comparison of U.S. GAAP to practices in other countries. Emphasis is placed on understanding the importance of convergence of financial reporting and the adoption of international financial reporting standards, the role international accounting standards play in the global market place, and the impact of these standards on U.S. GAAP. The course also covers issues related to management decision-making in the global marketplace including transfer pricing, taxation, strategic planning and control. Prerequisite: AC 312
This course is a continuation of cost accounting and is designed for those interested in gaining a more thorough knowledge of advanced managerial and cost accounting concepts and practices. Topics include current managerial and cost accounting issues such as the balanced scorecard, responsibility accounting, inventory and production management, strategic cost management, capital budgeting, and quality and performance measurement. Prerequisite: AC 321 Cost Accounting or MBA 641
This class covers the creation, formation, and liquidation of C corporations as well as tax practices and ethics as they relate to C corporations. Also covered will be taxation across state lines, business tax credits, and international tax. Prerequisite: AC 331
This course addresses auditing standards and techniques as prescribed by the PCAOB and ASB. Emphasis is placed on internal control, developing audit evidence, evaluating audit risks, and preparing audit reports. Also covered are professional standards, ethics, and legal liability; internal, operational, and compliance auditing; and other assurance services such as reviews, compilations, and agreed-upon procedures. 12 credit hours of accounting including AC 312
This course integrates basic auditing with an advanced application of related concepts and standards. Topics of exploration may include: Audit sampling, ethical dilemmas, professional discipline, fraud detection, special purpose frameworks, and particular assurance engagements, among others. Prerequisite: AC 442
This course examines current concepts in accounting information systems emphasizing the security/control of systems as well as digital forensic information and investigation. Focus is placed on security and control issues from an accounting and auditing perspective along with the related technology issues and the impact on business cycles. The processing of accounting data and the controls necessary to assure accuracy and reliability of data by a responsive accounting system are also emphasized. Technology issues used by auditors and forensic accountants and highlighted by the American Institute of Certified Public Accountants (i.e. data mining) are an integral part of this course.
This course covers governmental accounting and the various funds associated with non-profit enterprises including a study of accounting techniques as applied to federal and state governmental units, public school systems, colleges and universities, hospitals, voluntary and welfare organizations, and other non-profit organizations. Students will be expected to prepare basic financial statements for a sample government using a dual-track computerized accounting software package. Prerequisites: AC 312
This course covers special topics of financial accounting, auditing, tax, or managerial accounting. The specific topic(s) offered will be listed in the course schedules for the session during which the seminar is offered. This class is offered in a seminar format, focusing on discussion rather than lecture. Prerequisites: 12 hours of accounting
This course provides an opportunity for students to expand their learning by gaining experience in the workplace. The learning objectives and specific program of study must be developed in consultation with, and should be approved and sponsored by a full-time College of Business Accounting faculty member and the work supervisor of the intern prior to the start of the internship.
The use of a variety of business analytics techniques, including quantitative and qualitative descriptive analysis tools, to support informed decision-making serves as a major focus of this course. Techniques addressed include tabular and graphical displays of data such as the bar chart and histogram, numerical measures such as the mean and standard deviation, and linear regression. Critical evaluation of actual business scenarios will be conducted during this course. Cross-listed with MSF 624 MBA 624 Prerequisite: MBA 500 and MBA 520
Students acquire knowledge, skills, and abilities to evaluate financial performance and strategies to utilize limited resources to optimize the financial value of a business. Key elements of the course include assessing financial performance, understanding financial and economic markets, computing the value of money and cash flows over time, performing risk analysis and project valuation. Prerequisite: MBA 624
Emphasis is placed on the operational activities that successfully create and deliver products and services across the entire supply chain from the raw material to the final product. Included is the development of those performance skills which enhance the supplier and customer relationships and the order fulfillment activities. Techniques addressed include demand forecasting, quality performance analysis, and productivity measurement. Prerequisite: MBA 641 and MBA 655. MSBAN Prerequisite: MBA 520 and BAN 600. MSA Prerequisite: MBA 624. MAQC Prerequisite: MBA 641

*If you choose to earn a concentration in Tax or Finance, you will need to complete up to 9 additional credit hours.

Tax Concentration

You must select a minimum of 9 credit hours from the following:

AC 633 - Advanced Individual Tax Accounting

This course covers advanced topics for the individual taxpayer including credits, alternative minimum tax, like-kind exchanges, passive activities and sales assets. Also covered in this course are tax periods and accounting methods with major emphasis on working with tax laws, tax rules and procedures for the tax practitioner, and the tax research processes. Prereq: AC 331

AC 635 - Taxation of Flow-through Entities

This course will cover tax issues for flow-through entities such as Subchapter S corporations, partnerships, Limited Liability Companies, trusts and estates. Also addressed will be estate and gift taxes, tax planning issues, tax practice and ethics. Sources and applications of federal tax law are also covered. The course also emphasizes tax research processes including appropriate communication. Prereq: AC 331

AC 639 - Tax Planning and Strategies

This course covers tax issues relating to investments, charitable giving, estate planning, business succession planning, ethics, and cross-border tax considerations. Sources and application of federal tax law are also covered. The course emphasizes tax research processes including appropriate communication. Prereq: AC 331

Finance Concentration

You must select a minimum of 9 credit hours from the following:

BA 602 - Risk Management

This courses includes fundamental principles and practices of risk management and insurance with an applied focus on risk management processes rather than institutional and contractual details of the insurance industry. Topics include risk identification; risk characterization; pricing of risk reduction techniques; risk retention; regulatory, legal and tax implications; insurance; and other hedging strategies. Additionally, personal, business, and public policy perspectives concerning life, health, property, and liability risk management and insurance are addressed. Prerequisite: MBA 520 and MBA 624

BA 616A - Investments

Investment principles and practices are studied in the context of individuals and organizations. The course will integrate economic relationships and practices for an understanding of the current investment environment. Additionally, the course will survey the institutions and securities that make up the investment environment to provide students a history of how Wall Street operates. Students should learn to understand and experience how individuals trade financial instruments, including stocks, options, bonds, futures, and other derivative securities. Prerequisite: MBA 520 and MBA 624

BA 617 - International Finance

This course will focus on international financial tools, applications, and concepts. Topics include fundamental international financial relationships and their application to firms and individuals, international transactions, tax issues, and multinational corporations. It will cover essential elements of transacting in an international market place. It also will address the fundamental risks inherent in international business and the use of financial securities to hedge these risks. Prerequisite: MBA 520 and MBA 624

BA 618 - Cash Management

Cash management also may be known as treasury management, working capital management, or short-term financial management, This course addresses fundamental principles and practices concerning cash management. Topics include the role of cash management, credit, accounts receivable and collection management, accounts payable and disbursement management, electronic commerce, information and technology needs for cash management, relevant relationship management, and contemporary issues. Prerequisite: MBA 520 and MBA 624

7 Great Reasons to Consider a Master's Degree

Thinking about earning your master's degree? Here are the top reasons that most people decide to earn their master's degrees.

Your SHRM or HRCI® certification is valued at 6 credit hours (2 courses) toward the Master of Science in Human Resource Strategic Management.

Talk to an Enrollment Counselor to learn more.

Specially designed for human services professionals:

Master of Arts in Human Services
Master of Science in Child, Youth and Family Studies


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