Autumn Quarter

The A&A program consists of 10-12 classes and is offered over the three quarter academic year.

Acctg 521 Cases and Issues in Information Quality and Assurance Services (4) Analysis of cases and discussions of current issues dealing with assurance services.

Acctg 523 Advanced Financial Analysis (4)
Explores the use of published financial reports by decision makers external to the firm (e.g. investors and creditors). Emphasis is on traditional and statistical analyses of financial statements for the purposes of making economic decisions.

Acctg 527 Communications in Professional Accounting (4) Introduction to the communications practices of professional accountants. Development of effective written and oral skills employed in accounting presentations such as audit reports.

Acctg 579 Special Topics: Sarbanes-Oxley, Controls and Computerized Systems (4) This course is designed to develop awareness of and ability to utilize knowledge including significant historical components, key stakeholders and their issues, political and regulatory processes, content and coverage of the Act, interpretations of the Act.

Winter Quarter

Acctg 575 Internship (14) Professional internship in graduate accounting program. Prerequisite: enrollment in MPACC Program, Auditing and Assurance track.

Acctg 576 Independent Research Project Proposal (2) Topic identification and development for research project to be completed in Acctg 577. Prerequisite: enrollment in MPACC Program, Auditing and Assurance track.

If no internship, complete Acctg 576 and four approved elective classes.

Acctg 420 Database Management Systems for Accountants (3) Continuation of Acctg 320, covering database and processing architectures, database reliability, database recovery, database security, database administration, internets and intranets, and network security. This course gives students a basic understanding of theory and practice of relational database management systems. Students also spend considerable time working with Access2000 building a relational database used in an accounting information system.

Acctg 524 Individual Taxation (3) Political, economic and social forces influencing federal income taxation, role of taxation in personal decisions. Coverage of individual tax matters, including business and investment income, business and personal deductions, property transactions, and tax issues of employees.

Acctg 525 Business and International Taxation (4) Issues of taxation for entities other than individuals. Including corporations, subchapter S corporations. Partnerships, estates, and trusts. Included corporate distributions, liquidations, and reorganizations. Prerequisite: Acctg 524.

Acctg 562 Accounting for Business Combinations in a Global Market (4) The examination of acquisitions and mergers in a global context. Explores the issues involved in accounting for domestic and foreign equity investments, partnerships with respect to financial statement interpretations.

Acctg 564 Governmental Accounting (4) Budgetary and financial accounting/reporting as applied at the state, local, and special-purpose governments; financial accounting and reporting for not-for-profit organizations.

Spring Quarter

Acctg 577 Independent Research Project (4) Development and completion of independent research project. Topic identification and proposal approval completed in ACCTG 576. Prerequisite: enrollment in MPACC program, accounting and assurances track; Acctg 576.

Acctg 579A Communications II (4) Continuation of Acctg 527.

Acctg 579 Special Topics: Advanced Accounting Issues & Related Tax Implications (4)

Acctg 579 Special Topics: Business Law & Ethics (4) An Introduction to Commercial Law with an emphasis on Applied Business and Legal Ethics. Course will explore ethical issues and dilemmas facing business people and professionals within the substantive framework of the study of Law and Legal Systems.