Masters of Accounting Courses

ACCT 502: Advanced Financial Accounting


This course will cover advanced aspects of consolidation accounting and additional advanced accounting topics. Advanced aspects of consolidation accounting will include pre and post acquisition issues, transfers of non-current assets, intercompany transactions, and consolidation ownership issues. Additional advanced topics will include foreign currencies and entities, SEC reporting, advanced partnership accounting, accounting for investments, revenue recognition, pension accounting and an introduction to governmental and fund accounting.


ACCT 503: Strategic Management Accounting

This course involves an in-depth coverage of selected contemporary aspects of advanced management accounting and strategic cost management, and will be conducted as a seminar/discussion class with extensive use of case studies. Topics include the historical perspective of management accounting, regression analysis and cost behavior, resource allocation and capacity cost, activity based costing and management, cost based decision making, decentralization and performance evaluation, financial and non-financial measures of performance, the balanced scorecard, advanced aspects of capital expenditure evaluation, and incentive compensation schemes.


ACCT 510: Advanced Taxation Accounting

This course involves an in-depth study of federal income taxation as it applies to individuals, corporations, and partnerships, including complex topics related to those entities. Students will also be introduced to the following: estate and gift taxation, fiduciary accounting, tax-exempt entities, and qualified and nonqualified plans related to employee compensation. Students will have the opportunity to develop their competencies in tax research and tax planning, and in the use of technology in tax practice. Additionally, regulatory provisions and professional standards for tax practices will be considered, with a review of sanctions imposed for failure to comply.


ACCT 520: Advanced Auditing Theory


This course is a study of audit theory and the application of that theory to accounting systems (cycles) and financial statements. Auditing standards, planning, internal control evaluation and evidence accumulation as they relate to the accounting systems and auditor reports are emphasized, along with an exploration of the professional responsibilities and dilemmas faced by independent auditors.


ACCT 530: Accounting Theory and Research

This course involves a study of the theoretical underpinnings of accounting and their application to the practice of the discipline. Material covered will include the nature of accounting theory and measurement, research methods in accounting, institutional issues, the conceptual framework, accounting information and the capital asset pricing model, income measurement systems, political influences on financial reporting, and international issues. The course will include a substantive research paper requirement which will serve as a capstone experience in the MS (Accounting) program.


ECON 525: Managerial Economic Analysis


Managerial economics introduces the basic principles of economic analysis as applied to managerial decisions to determine how an organization can achieve its aims most efficiently. This course applies statistical and quantitative tools and the methodological approaches commonly used by economists to business problems as demand estimation, product pricing, profit maximizing level of output, cost minimizing level of input use, and forecasting.


MGMT 500: Leadership in Organizations

This course will provide opportunities for actively engaging in discussion, role-plays, analysis of articles, and participation in teamwork. Lecture will be kept at a minimum. A greater emphasis will be placed on critical thinking and applying the concepts and theories as best we can in a classroom environment. Small group activities and discussion will serve a dual purpose of learning concepts as well as developing your team. Additionally, you will have opportunities to conduct your own research on Leadership and present your findings and analysis to the class.


MGMT 511: Financial Management


The course will provide an advanced study of financial management techniques. It is designed to deal with financial topics not covered in previous finance and accounting classes. The class will present financial theory, key financial analysis tools, and will investigate the linkage between management decisions and their impact on the financial performance and economic value of the business. The course will require students to evaluate short- and long-term financing options and assess the implications of financing choices. It will also investigate issues of dividend policy, financial derivatives, bankruptcy, and mergers and the market for corporate control. Case studies will be used to provide a link between the classroom and the real world. Students will solve the cases in groups to help develop the problem solving and communication skills required for success in the business world.


MGMT 522: Quantitative Analysis

This course will provide a broad overview of advanced quantitative methodologies needed for modern management. Topics covered will include decision analysis, optimization, risk management, theory of waiting lines, simulation, forecasting, and multiple regression. Students will be required to work with computer packages for implementing the models taught in this course.


MGMT 550: Information Systems Theory and Practice


This course covers the treatment of information as a system to be managed. Topics include a general overview of information systems; managing computer technology; transaction processing; internal controls, systems security; systems planning, analysis, design and documentation; legal and ethical issues; and database management. Students will also be exposed to data communications technologies.