Core Requirements (Required for all MAcc candidates)

ACCT 6200
Advanced Topics in Financial Reporting 3 credits Study of accounting principles and theory related to advanced consolidations, multinational accounting, segment reporting, SEC reporting, partnerships, and financial distress. Prerequisites: ACCT 3120, 4200

ACCT 6410
Tax Research and Procedures 3 credits Methods of researching tax problems, case studies in tax administration, civil procedures and penalties, professional responsibility, and tax ethics for the tax practitioner. Prerequisites: ACCT 3410 and 4410

ACCT 6510
Financial Auditing 3 credits Application of generally accepted auditing standards to accounting systems. Some study of auditing theory and current issues, and an introduction to statistical auditing. Prerequisites: ACCT 4510

ACCT 6610
Accounting Theory and Research 3 credits Analytical approach to understanding the financial reporting environment. Integration of accounting theory and practical research methodology in the resolution of financial reporting problems. Prerequisites: ACCT 3120 (may be taken concurrently)

PFP 6560
Business Law and Professional Responsibilities 3 credits Examines the ethical and legal responsibilities of business professionals. Includes the application of law to business organizations, contracts, government regulation of business, and the uniform commercial code. In addition to the MAcc Core Requirements, candidates will complete the requirements for one of the following specializations: Professional Accountancy (Auditing) Specialization, Taxation Specialization, or Personal Financial Planning Specialization course details are listed below.

PROFESSIONAL ACCOUNTANCY (AUDITING) SPECIALIZATION

ACCT 6250
International Accounting and Financial Reporting 3 credits Explores international accounting issues, including the standard-setting process, the conceptual framework, the regulatory interface, international auditing standards, and a comparison of U.S. and international accounting standards. Prerequisites: ACCT 4200

ACCT 6310
Cost Management Systems to Support World-Class Operations 3 credits Examination of appropriate cost management systems and performance measures to support decision making in world-class business operations. Cases, projects, simulations, and field studies to reinforce concepts. Prerequisites: ACCT 3310

ACCT 6620

Financial Statement Analysis and Valuation 3 credits Students analyze financial data, translate that information into forecasts of financial statements, and use valuation models to arrive at a fundamental value for a business. Includes discussions of trading strategies, market efficiency, and other issues in capital markets.

Electives two 3-credit courses

Electives for this specialization may be selected from : ACCT 6420, 6440, 6460, 6500, PFP 6060, 6070, 6080 and other approved graduate level courses.