Master of Science in Accountancy
Program Description
Program Requirements
Course ID |
Course Title |
|---|---|
| ACC537 |
Financial Accounting
In this course, students are introduced to the basic concepts and methods of corporate financial statements commonly used by investors and other interested external parties. Topics include University of Phoenix tools, basic accounting concepts, financial statements, inventory and fixed assets, present value of bonds and stockholders’ equity, statement of cash flows, and error correction and accounting changes. Credits: 3 |
| COM530 |
Communications for Accountants
In this course, students examine principles and practices of group communication in the context of an organization. Topics include group communication, culture and conflict, group formation, influence in organizational communication, organizational change, formal communications, and public communications. Credits: 3 |
| ACC541 |
Accounting Theory and Research
This is the first core course in the Master of Science in Accounting (MSA). In this course, students apply accounting research tools to current accounting issues. Other topics include research of accounting questions related to: inventory, fixed assets, leases, derivative instruments, debt, contingencies, segment reporting, pensions, business combinations, consolidations, stockholder’s equity, and a program overview. Credits: 3 Prerequisites: ACC537 |
| ACC542 |
Accounting Information Systems
In this course, students examine the fundamentals of accounting systems design. Topics include business information systems, business processes and data flows, database concepts and tools, internal control and risks, auditing the information system, and using the information system to perform audit functions. Credits: 3 Prerequisites: ACC541 |
| ACC543 |
Managerial Accounting and Legal Aspects of Business
In this course, students examine managerial accounting as part of the business’s accounting information system and legal aspects of the business enterprise. Topics include managerial accounting and capital budgeting, cost analysis; management planning and control, negotiable instruments, secured transactions, debtor/creditor relationships, property and insurance, and legal aspects of employment and environment. Credits: 3 Prerequisites: ACC541 |
| ACC544 |
Internal Control Systems
In this course, students gain a broad perspective of accounting and control that considers attainment of all goals of the organization, including those concerned with financial objectives. Topics include an overview of control, risk management, internal control systems, controls for current asset functions, controls for other accounting classifications, controls for information technology systems, and reporting on controls. Credits: 3 Prerequisites: ACC541 |
| ACC545 |
Financial Reporting
This course prepares students to address concepts of financial reporting for roles as CPAs. Students learn important criteria for calculating capital changes, applying concepts of fixed assets and cost determination, and preparing consolidated financial statements. Other topics include the professional responsibilities of CPAs, deferred taxes, cash flow statements, balance sheet preparation, restructuring of troubled debt, and the intricacies of comprehensive income. Credits: 3 Prerequisites: ACC541 |
| ACC546 |
Auditing
In this course, students focus on the auditing practice performed by public accountants. Topics include the CPA profession and the auditor’s role, planning the audit, audit reporting and required communications, evaluating internal controls, audit programs for current assets and liabilities, and audit programs for other business cycles. Credits: 3 Prerequisites: ACC541 |
| ACC547 |
Taxation
In this course, students develop an understanding of the taxation of business entities and the individuals who own those entities. Topics include tax entities, property transactions, calculating basis, gains and losses, alternative minimum tax, S-corporations, and partnerships. Credits: 3 Prerequisites: ACC541 |
| ACC548 |
Not-For-Profit and Government Accounting
In this course, students receive an overview of the budgeting, accounting, financial reporting, and auditing required of government and not-for-profit organizations. Topics include the governmental accounting, accounting records in government, fund allocation, government-wide reporting, not-for-profit accounting, and governmental performance measures. Credits: 3 Prerequisites: ACC541 |
| ACC556 |
Forensic Accounting
In this course, students are introduced to the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind these procedures. Topics include an overview of fraud and abuse, forensic evidence, substantive procedures for cash outflow irregularities, substantive procedures for asset irregularities, financial statement fraud, and examination reporting. Credits: 3 Prerequisites: ACC541 |
| ACC557 |
Accounting Ethics
In this course, students focus on core values of the accounting profession such as ethical reasoning, integrity, objectivity, and independence. Topics include economics, price and consumer behavior, business and accounting issues, ethics and information technology, and professional standards. Credits: 3 Prerequisites: ACC541 |
