Graduate Program Curriculum

• Advanced Accounting Analytics

  ACCT 8680 - 3 Credits (3 Contact Hours)
  Provides an advanced examination of accounting data analytics with a focus on analyzing data, interpreting results, and communicating findings to relevant stakeholders. Preq: Enrollment in the MPAcc program.

• Advanced Accounting Problems

  ACCT 8530 - 3 Credits (3 Contact Hours)
  Study of specialized aspects of financial reporting, including business combinations, fund accounting and emerging practices, and developments in financial accounting. Preq: Enrollment in the MPAcc program.

• Ethical, Professional, and Societal Responsibilities

  ACCT 8540 - 3 Credits (3 Contact Hours)
  Study of ethical and societal responsibilities and constraints that define and affect the practice of accountancy. Includes selected readings and cases. Preq: Enrollment in the MPAcc program.

• Law for Professional Accountants

  LAW 8500 - 3 Credits (3 Contact Hours)
  Preparation for professional exams and responsibilities in managerial positions. Topics include professional and legal responsibilities of accountants, business organizations, commercial law, government regulation of business and property. Case studies, problems and student papers are utilized. Preq: Enrollment in the MPAcc program.

Elective Courses

• Accounting Analytics in Practice

  ACCT 8690 - 3 Credits (3 Contact Hours)
  Provides a link between academic instruction and analytics in accounting practice. Current and emerging technologies within accounting practice will be discussed and examined. Preq: Enrollment in the MPAcc program.

• Federal and State Income Taxation of Corporations

  ACCT 8710 - 3 Credits (3 Contact Hours)
  Discusses tax principles and concepts involved in corporate-shareholder transactions, tax planning of corporations, Subchapter C and related provisions of the Internal Revenue Code. Preq: Enrollment in the MPAcc program.

• Financial Accounting Theory and Research

  ACCT 8520 - 3 Credits (3 Contact Hours)
  Evolution of financial accounting theory and its application to contemporary reporting. Emphasis is on learning to research, document and present a rationale for a recommended alternative. Research problems are derived from actual audit disputes concerning financial presentation. Preq: Enrollment in the MPAcc program.

• Financial Auditing

  ACCT 8620 - 3 Credits (3 Contact Hours)
  Advanced course in financial auditing to provide a framework for thinking about contemporary auditing and assurance issues and evaluating alternative rationales regarding the value and purpose of an audit as well as conducting financial audit research. Preq: Enrollment in the MPAcc program.

• Forensics and Analysis

  ACCT 8630 - 3 Credits (3 Contact Hours)
  Study of financial statement analysis with quality assessments and forensic analysis. Includes forecasting, asset and business valuation approaches and other special topics. Preq: Enrollment in the MPAcc program.

• Governmental and Nonprofit Accounting

  ACCT 8550 - 3 Credits (3 Contact Hours)
  Provides an in-depth understanding of the unique environment, concepts and procedures of accounting, financial reporting, auditing and budgeting of governmental and not-for-profit organizations. Preq: Enrollment in the MPAcc program.

• Internal Controls for Financial Information Reporting

  ACCT 8810 - Internal Controls for Financial Information Reporting - 3 Credits (3 Contact Hours)
  Advanced study of internal controls related to significant financial reporting information. This course covers understanding and evaluation of significant financial reporting business processes from inception to completion, risk identification and internal control design, testing, and evaluation. Preq: Enrollment in the MPAcc program.

• International Accounting

  ACCT 8670 - 3 Credits (3 Contact Hours)
  Contemporary accounting theory and practice from an international perspective. Comparative accounting, auditing and governance systems in various countries based on prevailing practice in the United States. Technical issues covered include accounting for foreign currency transactions, international transfer pricing, international financial statement analysis, and strategic accounting issues for multinational corporations. Preq: Enrollment in the MPAcc program.

• International and Special Topics in Taxation

  ACCT 8730 - 3 Credits (3 Contact Hours)
  Seminar on international and special topic areas that impact practicing tax professionals. Preq: Enrollment in the MPAcc program.

• State, Local and Advanced Topics in Tax

  ACCT 8750 - 3 Credits (3 Contact Hours)
  Explores state and local income taxation issues and planning, retirement plans, deferred compensation plans, IRS practice and procedures and current sophisticated developments in taxation. Preq: Enrollment in the MPAcc program.

• Tax Aspects of Financial Planning

  ACCT 8740 - Planning 3 Credits (3 Contact Hours)
  Covers federal estate and gift tax laws; federal income tax laws related to trusts and estates. Preq: Enrollment in the MPAcc program.

• Tax Research

  ACCT 8510 - 3 Credits (3 Contact Hours)
  Tax research methodology as applied to the solution of routine and complex tax problems emphasizing the methodology of solution rather than a specific tax area. Preq: Enrollment in the MPAcc program.

• Taxation of Business Decisions

  ACCT 8650 - 3 Credits (3 Contact Hours)
  Discusses the interrelationship of taxation and business decisions. Designed for students not specializing in taxation. Preq: Enrollment in the MPAcc program.

• Taxation of Flowthrough Entities

  ACCT 8720 - 3 Credits (3 Contact Hours)
  Covers federal income taxation of entities treated as partnerships, S corporations, estates and trusts. Preq: Enrollment in the MPAcc program.

Required CPA Exam Review Courses

• CPA Exam Review - Audit (AUD)

  ACCT 8560 - 0 Credits (0 Contact Hours)
  Preparation for the auditing and attestation section of the Certified Public Accountant exam. Must be completed prior to receiving MPAcc degree. Does not contribute hours toward degree completion. To be taken Pass/No Pass only. Preq: Enrollment in MPAcc program.

• CPA Exam Review - Business Environment and Concepts (BEC)

  ACCT 8570 - 0 Credits (0 Contact Hours)
  Preparation for the business environment and concepts section of the Certified Public Accountant exam. Must be completed prior to receiving MPAcc degree. Does not contribute hours toward degree completion. To be taken Pass/No Pass only. Preq: Enrollment in MPAcc program.

• CPA Exam Review - Financial (FAR)

  ACCT 8580 - 0 Credits (0 Contact Hours)
  Preparation for the financial accounting and reporting section of the Certified Public Accountant exam. Must be completed prior to receiving MPAcc degree. Does not contribute hours toward degree completion. To be taken Pass/No Pass only. Preq: Enrollment in MPAcc program.

• CPA Exam Review - Regulation (REG)

  ACCT 8590 - 0 Credits (0 Contact Hours)
  Preparation for the regulation section of the Certified Public Accountant exam. Must be completed prior to receiving MPAcc degree. Does not contribute hours toward degree completion. To be taken Pass/No Pass only. Preq: Enrollment in MPAcc program.