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| Master of Science in Accounting (MSA) Course Descriptions |
| ACCT 6000 Managerial Accounting Credits and contract hours: 3 hours lecture This course deals with the procedures and concepts of computing and allocating costs for reporting, pricing, planning and control, and internal decisions making. It will focus mainly on the principles and techniques dealing with merchandise and manufacturing costing, job order and process costing, standard and conventional costing, and make or buy decision-making. ACCT 6003 Accounting Theory Credits and contract hours: 3 hours lecture This is an introductory course of the theoretical structures of accounting for assets, income definition, recognition and measurement of income, the influence of professional standards, and the profession since the Sarbanes Oxley Act. ACCT 6006 Advanced Management Accounting Credits and contract hours: 3 hours lecture An advanced-level discussion of variance analysis, cost allocation, transfer pricing, and the use of modeling to solve business problems. ACCT 6007 Advanced Accounting Information and Control Systems Credits and contract hours: 3 hours lecture This course focuses on the design, implementation, and evolution of accounting information with emphasis on ERP systems. ACCT 6013 Emerging Auditing Technologies Credits and contract hours: 3 hours lecture This course focuses on the assurances given to financial statements and other documents by the independent auditor in the context of auditing organizations, their business strategies and comprehensive analysis of data collection. This course also addresses the application of concepts and procedures of auditing computer information systems; analysis, testing, and documentation of computer security and controls for management and financial statement reports. ACCT 6021 Professional Judgment Credits and contract hours: 3 lecture hours This course reviews the research on moral development and ethical choices, the dilemmas and accepted solutions for accounting professionals. Prerequisites: ACCT 6007 & ACCT 6013 ACCT 6030 Taxation of Entities Credits and contract hours: 3 lecture hours This course addresses corporate tax policy issues and fundamental principles of corporate taxation. With this foundation four to six topics of corporate taxation will be examined with a view toward maximizing after-tax profitability, given the explicit tax liability. ACCT 6045 Forensic Accounting (Elective, offered on a rotating basis) Credits and contract hours: 3 hours lecture This course covers deceptions that are reported or implied in accounting records. The topics that are part of this course include fraud auditing, legal proceedings, being an expert witness, and the professional responsibilities of the CPA. ACCT 6053 Business Valuation and Performance (Elective, offered on a rotating basis) Credits and contract hours: 3 hours lecture This course provides students with the skills necessary to understand, analyze, evaluate, and use the information available in corporate financial reports. It also investigates corporate mergers, acquisitions, and corporate restructuring framework. Consideration is given to issues faced by corporate managers as they design reporting strategy. ACCT 6058 Financial Statement Analysis Credits and contract hours: 3 hours lecture A review of financial statements for fairness and completeness in reporting, with focus on analysis of financial statements and related footnotes from the standpoint of different users of financial reports. ACCT 6068 International Accounting Credits and contract hours: 3 hours lecture This course focuses on the evolution of the international dimensions of accounting and the national differences in accounting thought, practice, problems, and issues from other accounting systems. There is also a survey of international standards. ACCT 6075 Tax Research and Planning (Elective, offered on a rotating basis) Credits and contract hours: 3 lecture hours This course uses students’ tax research skills to discover new knowledge on advanced tax topics such as passive activity losses, alternative minimum taxes, international taxation, and multi-state taxation. The course also includes gift and estate tax compliance and tax planning as well as deferred compensation. ACCT 6078 Fund Accounting Credits and contract hours: 3 lecture hours This is an in-depth exposition of the current standards and specialized accounting practices of state and local government, school systems, universities and hospitals, by use of case studies. MGNT 6059 Legal Environment of Business Credits and contact Hours: 3 lecture hours Cover of the major legal requirements that will be encountered by the professional accountant. Topics will include the Uniform Commercial Code, contracts, and the legal liability and responsibilities of agencies and accountants. |