Master of Accounting (MAcc)

MAcc Course Descriptions

ACG 5135 Financial Accounting Theory and Standard Setting.
Prerequisite: ACG 4201. An introduction to the development of financial accounting theory; the relationship of accounting theory and research to standard setting; discussion of the current standard setting environment.

ACG 5356 Advanced Management Accounting.
Prerequisite: ACG 3351. Use of accounting and statistical methods in planning and controlling economic activities.

ACG 5405 Advanced Accounting Information Systems.
Prerequisite: ACG 4401. Design and operation of accounting systems; relevance of data processing and statistical methods to the system of financial information and control.

ACG 5458 Emerging Technologies in Accounting and Auditing.
Knowledge and skills to account for and to audit firms that are using emerging technologies. Tools to identify and assess risks of insecure electronic commerce systems and to formulate security-conscious solutions.

ACG 5466 Enterprise Systems and Accounting.
Knowledge and skills to implement, use and audit enterprise-wide information systems including exposure to typical databases.

ACG 5505 Government and Not-for-Profit Accounting and Auditing.
Prerequisite: ACG 4201. An introduction to financial reporting and auditing requirements for government and not-for-profit entities.

ACG 5635 Auditing Theory and Application II.
Prerequisite: ACG 4632. Theory of auditing and development of audit programs; procedures for obtaining audit evidence; auditor responsibility under Securities and Exchange Commission requirements.

ACG 5685. Forensic Accounting (3).
Prerequisite: ACG 4632. An in-depth exposure to the forensic accounting process and related audit topics, including identification of fraud risk factors and development of skills in detecting fraud.

ACG 5695 Challenges in Professional Accounting.
Prerequisite: ACG 5635. Case studies emphasizing elements of public practice, standards of professional conduct, fraud issues, systematic controls, auditing principles and standards and communication of findings.

TAX 5015 Federal Income Tax Accounting II.
Prerequisite: TAX 4001. Concepts and methods of determining income of corporations, partnerships, estates and trusts for tax purposes; interpretation of Internal Revenue Code, related regulations and tax advisory services.

TAX 5065 Research in Federal Taxation.
Prerequisite: TAX 4001. A critical examination of the legal aspects of taxation and the development of federal tax law as a basis for planning business decisions.

TAX 5105 Seminar in Corporate Income Taxation.
Prerequisite: TAX 4001. Develops comprehensive knowledge of corporate income taxation concepts, problems and authorities.

TAX 5205 Seminar in Partnership Taxation.
Prerequisite: TAX 4001. Concepts and principles of partnership taxation; the use of partnerships for tax planning.

TAX 5405 Seminar in Federal Taxation of Estates and Gifts.
Prerequisite: TAX 4001. Develops a comprehensive mastery of concepts, problems and authorities related to federal estate and gift taxation.

TAX 5875r Special Topics in Taxation.
Prerequisite: Permission of instructor. Content varies to provide an opportunity to study technical topics in taxation not offered in other courses. May be repeated with a change in content to a maximum of six (6) semester hours.

FIN 5445 Problems in Financial Management.
An advanced case course including in-depth study of selected topics such as valuation theory and the investment, financing and dividend decisions of the firm.

FIN 5515 Investment Management and Analysis.
Analysis of financial assets with emphasis on the securities market, the valuation of individual securities and portfolio management.

FIN 5605 Multinational Financial Management.
Environment of international markets and institutions, with emphasis on implications of international business on capital budgeting, working capital management and capital procurement.

FIN 5935 Financial Modeling and Forecasting.
An introduction to financial modeling and forecasting. Emphasis is on computer models and forecasting financial variables.

ISM 4113 Management Information Systems Analysis and Design.
In-depth treatment of the theory and practice of management information systems including information requirements analysis, design methodology and system implementation considerations.

ISM 4220 Information and Communications Systems Management.

ISM 5021 Information and Technology Management.
Applied course in concepts and techniques used in the design and implementation of management information systems and decision support systems, with emphasis on management of these systems.

MAN 5716 Business Conditions Analysis.
Problems of managing the firm in relation to the changing economic environment. Analysis of major business fluctuations and development of forecasting techniques.

QMB 5755 Studies in Operations Research.
Introductory treatment of operations research methodology, with emphasis on applications of network, inventory, scheduling, and queuing deision models to business and management.