Master of Accountancy

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.

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. *Students who have taken BLAW 3338 (or an equivalent undergraduate business law class) must take a graduate-level accounting elective instead

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.

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

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.

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.

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 evaluation and analysis. Prerequisite: ACCT 6310, ACCT 3321, and ACCT 3322 or their equivalents.

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.

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.

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.

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.

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.