Online MAcc Curriculum

100% Online Master of Accounting (MAcc) Curriculum

Summary: 30 Credits Total
The following courses can be taken in any order.

Financial Management

Valuation as the unifying principle of Finance. Topics include forms of business ownership, firm and project cash flows, time value of money, bond and stock valuation, capital budgeting, operating and financial leverage, risk and diversification, and the cost of capital.

Problems in Financial Reporting

The objective of this course is to provide the student with a thorough understanding of financial accounting theory and the methodology employed by professional accountants in applying generally accepted accounting principles (GAAP) to business transactions and events. This course provides an intensive study of the environment of accounting, with a particular focus on assets, liabilities, stockholders’ equity, earnings per share, investments, deferred taxes, pensions, and leases. In addition, this course is designed to assist students in developing critical thinking and reasoning skills through quantitative and qualitative problem-solving.

Accounting Information Systems and Internal Control

This course examines concepts, principles, and components of computerized accounting information systems. Topics include information concepts, data flow diagrams, data dictionaries, a model information system, system flowcharts, internal controls, hardware and software study, structured red systems analysis, structured systems design, systems implementation and operation, and AIS applications.

Commercial Business Law and Regulation

This course covers various aspects of the uniform commercial code, with emphasis on the following topics: formation, operation, and discharge of contracts; agency; commercial paper; debtor-creditor relationships, including bankruptcy; property, partnerships, and corporations with respect to liability, the power of corporate officers, and the right of stockholders; negotiable instruments and bailment; and other aspects of federal legislation that impact business operations.

Performance Measurement and Competitive Strategy

Advanced techniques are used to analyze managerial accounting information systems for decision-making with profit planning and control emphasized. Cases and current readings on budgeting, cost control, standards, and performance evaluation, including a balanced scorecard are covered.

Financial Statement Analysis

Analysis, understanding, and interpretation of financial statements; simple skills and methods for making common sense of the elaborate financial statements and financial reports prepared according to existing accounting standards and conventions. Skills relevant to credit analyses, lending decisions, security analyses, investment decisions, and other decisions that rely on financial data.

Advanced Taxation

This case-based course includes analysis of the federal tax laws as they apply to the income of partnerships, decedents, estates and trusts, and corporations. Focus is placed on corporate distributions, especially taxed corporations, capital changes, liquidations, and corporate reorganizations.

Advanced Auditing & Assurance Services

Theory of the attest function and advanced practical applications with attention to methods and procedures for evidence gathering, evaluation, and reporting. Philosophy, statistical sampling, EDP auditing, fraud examination, professional ethics, and audit research cases emphasized.

Forensic Accounting

This course integrates academic and professional experience in “forensic accounting.” Students will learn about types of fraud and investigative techniques to uncover that fraud, using both academic examples and real-life cases. We will discuss why specific techniques were used in actual fraud examinations, and how those investigations could have been be improved upon. We will also discuss current fraudulent trends, the importance of forensic accounting, and the many career opportunities in the field.

Accounting Analytics

Under development.

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Prerequisite Courses 

• The following three (3) courses are required for all students who have a non-Accounting undergraduate degree in order to start the Online MAcc program.
1. Introduction to Financial Accounting
2. Managerial Accounting
3. Intermediate Accounting I

• The following two (2) courses are also required but may be taken while in the Online MAcc program, but preliminary to the Online MAcc courses listed in parentheses below:
4. Concepts of Auditing (must be taken prior to Advanced Auditing)
5. Individual or Corporate Federal Tax (must be taken prior to Advanced Taxation)