Courses:
Accountancy with a Concentration in Taxation MACC Online

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. *Students who have taken ACCT 4331 Advanced Accounting (or an equivalent undergraduate course) must take a graduate-level accounting elective instead.

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.

Duration: 7 weeks
Credit Hours: 3

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.

Duration: 7 weeks
Credit Hours: 3

An extensive examination of technology and audit tools as well as accounting and control systems. Prerequisite: ACCT 3326 or equivalent.

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

This course addresses the federal taxation of corporations, partnerships, and limited liability companies. Prerequisite: ACCT 3323 or equivalent. *Students who have taken ACCT 4329 (or an equivalent undergraduate corporate tax class) must take a graduate-level accounting elective instead.

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.

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.

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 6328 or equivalent.

Duration: 7 weeks
Credit Hours: 3

The Business Elective may include any graduate-level business course, excluding the foundation courses in the MBA program, subject to approval of the MACC Director/Coordinator.

Duration: 7 weeks
Credit Hours: 3

An examination of financial and managerial accounting theory and concepts and their application in financial and managerial decision making. Does not count towards the MACC degree. *Students can take ACCT 6301 or equivalent principles of accounting.

Duration: 7 weeks
Credit Hours: 3

Discussion of the theoretical concepts and technical procedures underlying the preparation of external financial reports by corporations. Differences between the U.S. GAAP and IFRS are discussed. Prerequisite: ACCT 2302 with a 'C' or better and Junior standing. All students pursuing a Bachelor of Business Administration, Bachelor of Arts in Economics, or Bachelor of Science in Materials Management and Logistics from VCoBE, must apply for and be admitted to VCoBE before they are allowed to enroll in the Advanced Business Core and Major coursework for their degree.

Duration: 7 weeks
Credit Hours: 3

Continues the coverage of the theoretical concepts and technical procedures underlying the preparation of external financial reports by corporations. Differences between the U.S. GAAP and IFRS are discussed. Prerequisite: ACCT 3321 with a 'C' or better and Junior standing. All students pursuing a Bachelor of Business Administration, Bachelor of Arts in Economics, or Bachelor of Science in Materials Management and Logistics from VCoBE, must apply for and be admitted to VCoBE before they are allowed to enroll in the Advanced Business Core and Major coursework for their degree.

Duration: 7 weeks
Credit Hours: 3

A detailed study of the cost accounting concepts, systems, and techniques with an emphasis on providing information for managerial decision-making. Prerequisite: ACCT 2302 with a 'C' or better and Junior standing. All students pursuing a Bachelor of Business Administration, Bachelor of Arts in Economics, or Bachelor of Science in Materials Management and Logistics from VCoBE, must apply for and be admitted to VCoBE before they are allowed to enroll in the Advanced Business Core and Major coursework for their degree.

Duration: 7 weeks
Credit Hours: 3

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. Prerequisite: ACCT 2302 with a 'C' or better and Junior standing. All students pursuing a Bachelor of Business Administration, Bachelor of Arts in Economics, or Bachelor of Science in Materials Management and Logistics from VCoBE, must apply for and be admitted to VCoBE before they are allowed to enroll in the Advanced Business Core and Major coursework for their degree.

Duration: 7 weeks
Credit Hours: 3

Exposes students to the theory and practices of auditing, primarily from the independent auditors' perspective. Legal, ethical, and social responsibilities of auditors, as well as 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: ACCT 3322 with a 'C' or better and Junior standing. All students pursuing a Bachelor of Business Administration, Bachelor of Arts in Economics, or Bachelor of Science in Materials Management and Logistics from VCoBE, must apply for and be admitted to VCoBE before they are allowed to enroll in the Advanced Business Core and Major coursework for their degree.

Duration: 7 weeks
Credit Hours: 3