ACCT 499 - Independent Study in Accounting (1 Credit Hours)
Independent studies courses allow students in good academic standing to pursue learning in areas not covered by the regular curriculum or to extend study in areas presently taught. Study is under faculty supervision and graded on either a Pass/No Credit or a letter grade basis. (See the "Independent Studies" section of the Academic Bulletin for more details.)
Course Prerequisites - See Academic Advisor
ACCT 500 - Intermediate Accounting (4 Credit Hours)
This course covers how general purpose financial statements communicate information about the business corporation's performance and position for users external to management. Approximately one third of the course emphasizes how the accountant processes and presents the information and includes exposure to recording transactions, adjusting balances and preparing financial statements for service and merchandise firms according to established rules and procedures. The balance of the course covers the conceptual framework, development of generally accepted accounting principles, and applications are stressed. Topics include the income statement, the statement of cash flows and the balance sheet.
Course Prerequisites - ACCT 729, or ACCT 215 and ACCT 225
ACCT 605 - Financial Analysis and Decision Making Using Microsoft Excel (4 Credit Hours)
This course provides an in-depth exploration of financial statement analysis, forecasting, budgeting, and capital budgeting techniques essential for financial decision-making. Using Excel as a foundational tool, students will gain hands-on experience in building, analyzing, and interpreting financial statements, cash budgets, and financial forecasts. Emphasis will be placed on using advanced Excel functionalities, including custom formatting, tables, pivot tables, and data transformation, to streamline analysis and improve readability.
Course Prerequisites - ACCT 500 or ACCT 310 and ACCT 320
ACCT 610 - Internship in Accounting (1 Credit Hours)
This course provides MSA students the opportunity to further their education with relevant work experience in the field of accounting. This internship is an ongoing seminar between the student, faculty, and employment supervisor. It involves a Learning Contract (Curricular Practical Training (CPT) or similar, periodic meetings with the faculty representative, and professional experience at a level equivalent to to courses in the MSA program. Specification of the materials to be submitted is established in the learning contract. Participation cannot be guaranteed for all applicants.
Course Prerequisites - See Academic Advisor
ACCT 699 - Independent Studies in Graduate Accounting (1 Credit Hours)
Independent studies courses allow students in good academic standing to pursue learning in areas not covered by the regular curriculum or to extend study in areas currently taught. Study is under faculty supervision and graded on a letter-grade basis. (See the "Independent Studies" section of the Academic Bulletin for details.)
Course Prerequisites - See Academic Advisor
ACCT 700 - Introduction to Research in Accounting and Taxation (4 Credit Hours)
A study of the fundamentals of research processes in accounting and taxation. The primary focus of the course will be on analyzing specific accounting and tax issues and utilizing appropriate accounting and tax authorities to determine appropriate conclusions for decision making. Communication of the research, analysis, and conclusion will be in the format of written and verbal contexts. Professional standards and laws, as well as legal, ethical, and regulatory issues will be introduced.
Course Prerequisites - ACCT 215 or ACCT 729
ACCT 710 - Introduction to Research in Accounting (2 Credit Hours)
A study of the fundamentals of research processes in accounting. The primary focus of the course will be on analyzing specific accounting issues and common methodologies used in accounting research and on evaluating research results using examples from current accounting literature.
Course Prerequisites - Admission into the MSA program
ACCT 711 - Introduction to Tax Research (2 Credit Hours)
A study of the fundamentals of tax research processes. The primary focus of the course will be on analyzing specific tax issues and common research methodologies used in tax research and on evaluating research results using examples from current tax literature.
Course Prerequisites - Admission into the MSA program or permission of the MSA program chair
ACCT 715 - Financial Accounting Theory (4 Credit Hours)
A study of financial accounting theory as it relates to decision making in a contemporary, global financial reporting environment. Key areas of concentration include development of accounting theory, international financial accounting standards, revenue recognition, review of financial statements and their components, working capital, income taxes, leases, post-retirement benefits, and business combinations.
Course Prerequisites - ACCT 320 or ACCT 500, ACCT 700, ACCT 710, or ACCT 711
ACCT 725 - Management Control Processes & Systems (4 Credit Hours)
A management system is a set of policies, processes, and procedures used by an organization to ensure it can fulfill the tasks required to achieve its objectives. During this course, we will analyze various management and leadership systems used by managers to ensure goals and strategies are being implemented throughout the organization. Case analysis and research are emphasized.
Course Prerequisites - ACCT 225 or ACCT 729