Courses:
Accountancy MACC Online

This course covers the theoretical concepts, standards, principles and procedures underlying US GAAP. Financial reporting will be explored from the perspective of financial statement preparers and users. Prerequisite: Graduate standing.

Duration: 7 weeks
Credit Hours: 3

The first part of the course analyzes the role of accounting information systems in organizations. Emphasis is placed on data processing, organizational effectiveness, and controls necessary to ensure the accuracy and reliability of financial information. The second part of the course will expose students to the theory and practices of auditing, primarily from the independent auditors' perspective. The legal, ethical, and social responsibilities of auditors, as well as the written and oral communication skills development are emphasized. Specialized information resources and their uses in decision making by auditors comprise an integral part of the course. Prerequisite: Graduate standing.

Duration: 7 weeks
Credit Hours: 3

This course introduces students to the fundamental concepts and principles of individual income taxation, and the federal tax rules governing the taxation of corporations and their shareholders, including C corporations, S corporations, and limited liability companies (LLCs) treated as corporations for tax purposes in the United States. Topics will include the structure of the federal income tax system, taxable income, deductions, credits, tax calculations, the formation, operations, and liquidation of corporations, and the taxation of corporate income. Prerequisite: Graduate standing.

Duration: 7 weeks
Credit Hours: 3

Note: Students can take ACCT 6301 or equivalent course on principles of accounting.

Duration: weeks
Credit Hours:

An extensive examination of technology and audit tools as well as accounting and control systems. Prerequisite: ACCT 3326 or equivalent, with a minimum grade of C.

Duration: 7 weeks
Credit Hours: 3

The business landscape is rapidly evolving, and organizations are creating and collecting vast amounts of raw and processed data. Accounting and data are very connected since data serves as the foundation upon which accounting relies. Therefore, accountants should develop and maintain data skill repertoire to fulfill their essential roles in organizations, such as financial reporting, strategic planning, and decision-making. This course aims to help students develop and apply accounting data analytic skillsets for various purposes to effectively fulfill those essential roles in their organizations. In this course, the primary focus will be on utilizing accounting data. The skillset that students develop can be applied to various disciplines and industries, making it a versatile and valuable set of abilities for their future endeavors. Prior knowledge of Python, R, or Alteryx is not necessary to be successful in this course. This course demands a dedicated commitment to engage in reading, practicing, and actively watching instructional content provided by the instructor. Prerequisite Graduate student standing.

Duration: 7 weeks
Credit Hours: 3

An introduction to ethical reasoning, core values, and professional issues in accounting and business. Decision-making within the framework of professional standards and the legal environment is also discussed. Prerequisite: ACCT 3322 and ACCT 4327 or equivalents. *Students who have taken ACCT 4350 (or an equivalent undergraduate ethics class) must take a graduate-level accounting elective instead.

Duration: 7 weeks
Credit Hours: 3

A study of the contemporary problems facing the auditing profession and the research that addresses these problems and other auditing issues. Prerequisite ACCT 4327 or equivalent, with a minimum grade of C.

Duration: 7 weeks
Credit Hours: 3

A study of the theory and practices of accounting for investments in other companies with emphasis on long-term investments and foreign transaction. The course covers business combinations (Mergers, Acquisitions, etc), accounting methods for consolidated financial statements, foreign currency transactions, and accounting for foreign subsidiaries. Prerequisite ACCT 3322 or equivalent, with a minimum grade of C.

Duration: 7 weeks
Credit Hours: 3

An examination of the reasoning underlying the federal rules governing income taxation of individuals, partnerships, and corporations through an analysis of prominent tax cases and related readings. Prerequisite: ACCT 3323 or equivalent.

Duration: 7 weeks
Credit Hours: 3

This course addresses the federal taxation of corporations, partnerships, and limited liability companies. Prerequisite: ACCT 3323 or equivalent, with a minimum grade of C.

Duration: 7 weeks
Credit Hours: 3

This course will introduce the fundamentals of international taxation, including the taxation of foreign source income of U.S. citizens and residents, and the taxation of U.S. source income of foreign persons. Prerequisite: ACCT 3323 or equivalent, with a minimum grade of C.

Duration: 7 weeks
Credit Hours: 3

An examination of contemporary accounting theories and their impact on the evolution of financial accounting and reporting requirements. Prerequisite ACCT 3322 or equivalent.

Duration: 7 weeks
Credit Hours: 3

An in-depth study of issues of business law relevant to the accounting profession. Ethical and global issues are emphasized. Prerequisite BLAW 3337 or equivalent, with a minimum grade of C.

Duration: 7 weeks
Credit Hours: 3

A study of authoritative tax law sources, tax research methodology, and research documentation and reporting. The course involves conducting research on typical tax problems and communicating the results. Prerequisite: ACCT 3323 or equivalent, with a minimum grade of C.

Duration: 7 weeks
Credit Hours: 3

A study of the estate, gift and income tax treatment of the accumulation and transfer of wealth through estates and by lifetime transfers. Includes a review of estate-planning tools and use of trusts and other techniques to achieve desired goals. Prerequisite: ACCT 3323 or equivalent, with a minimum grade of C.

Duration: 7 weeks
Credit Hours: 3

The objective of this course is to provide students with the knowledge, skills, and experiences that are essential in fraud detection, litigation support, and business valuation and analysis. Prerequisite: ACCT 3321 or equivalent, with a minimum grade of C.

Duration: 7 weeks
Credit Hours: 3

An introduction to the principles, techniques, and standards of internal auditing, with emphasis on the assurance and value-adding role of internal auditing in risk management, internal controls, and governance processes. Prerequisite: ACCT 4327 or equivalent, with a minimum grade of C.

Duration: 7 weeks
Credit Hours: 3

The objective of this course is to introduce students to the analysis and interpretation of financial statements and related disclosures for forecasting and valuation purposes. Emphasis is placed on assessing the quality of financial information and other disclosures. ACCT 6375 and ACCT 6320 cannot both be counted towards the MACC degree. Prerequisite Admission to the MACC program.

Duration: 7 weeks
Credit Hours: 3

This course offers students a comprehensive exploration of Environmental, Social, and Governance (ESG) reporting by delving deep into the perspectives of companies, investors, stakeholders, and standard setters. We will navigate the ever-evolving landscape of ESG reporting and cover the latest legislative changes and reporting standards. We will also explore ESG reporting in an international setting, dissecting ESG reporting trends across the US, the EU, and the global stage, thus fostering a comparative analysis. Students will trace the evolution of sustainability reporting within corporations. The course will enable students to craft their unique insights on the attributes, impacts, and practical considerations of ESG reporting. Prerequisite Graduate student standing.

Duration: 7 weeks
Credit Hours: 3

After completing ACCT 6350, ACCT 6351, and ACCT 6381, students who may want to take the Information Systems & Controls (ISC) portion of the Certified Public Accountant (CPA) exam may work with the Graduate Program Coordinator to take the appropriate coursework. The coursework may be used to fulfill accounting electives in the program of study.

Duration: - weeks
Credit Hours: -

This course involves performing research in accounting and communicating the results (both orally and in writing). It is designed to integrate students knowledge of various areas of accounting and develop specific skills and abilities in students that are deemed essential for success in the accounting profession. Prerequisite 15 hours of graduate-level accounting classes.

Duration: 7 weeks
Credit Hours: 3