Leadership Communication in Accountancy
MGT 6315 | 1 credit
The course focuses on helping students develop their communication abilities, leadership skills, and ethical foundation to become successful accounting professionals. This interactive learning experience incorporates videotaped presentations, detailed evaluations, and peer feedback.

Business Ethics in Accounting
MGT 6317 | 1 credit
The course is designed to help MAcc students explore business leadership from an ethical perspective. We will address business leadership and ethics as a practical matter as it might affect you as an accounting professional. We will study a range of approaches people in businesses use to assure (and fail to assure) ethical business practice. This study provides the opportunity to inquire into your own ethics and those you will need in your accounting professional career.

Accounting Analytics
MGT 6313 | 2 credits
This course will immerse students in the applications of data analytics and technologies in the field of accounting. Students will develop the skills to ask the right questions, as well as learn how to use tools they may encounter in the workplace, to examine and analyze data. Students will gain proficiency in effectively interpreting the results of analytic procedures to inform business decisions. Acquiring an analytics mindset early in the study of accounting is crucial to meet the demands of the profession and professional certification exam.

Audit Evidence- Internal Controls over Financial Reporting
MGT 6316 | 1 credit
This course develops the concept "audit evidence" then hones communication skills essential to obtaining and documenting audit evidence. The context is understanding and testing of the effectiveness business process and related internal controls over financial reporting. The focus is client inquiry and interview techniques typically deployed by an audit associate in the practice of public accounting and the documentation of what is learned.

Managerial Finance
MGT 6331 | 2 credits This class provides the framework for analyzing the various components needed to value real assets, as well as an introduction to the valuation of financial assets. Topics include the time value of money, capital budgeting, measuring risk in financial markets, market efficiency and an introduction to options.

Financial Reporting 1
MGT 6410 | 2 credits
This is the first part of the financial reporting course. This two-mod course provides students with refined tools to prepare, understand, and analyze financial statements. The fundamentals of assets, liabilities, and equities covered in MGT 6311 will be reviewed, and the more complex issues surrounding these elements will be unpacked, analyzed, and interpreted. In addition, students will be exposed to the link between the economics of corporate transactions and how those transactions are accumulated, summarized, and reported in the financials of firms. The course considers the financial reporting framework that has been established by International Financial Reporting Standards but will primarily focus on the financial reporting standards established by the Financial Accounting Standards Board (US GAAP). By the completion of this course, students will be comfortable with the preparation of financial statements and the accompanying notes, as well as the economic implications of transactions that are included therein. Students will improve their familiarity with how accounting information is used to evaluate economic conditions and make organizational decisions.

Audit Institutions and Processes
MGT 6415 | 2 credits
This course serves MAcc students entering the assurance/audit service line of an international public accounting firm. The course fosters the development of a fundamental understanding of the assurance service market and engagement-level processes. The course focus is (1) the nature and value of external audits of corporate financial statements, (2) the structure and performance of the public accounting profession, (3) approaches to assessing the risk of material financial statement misstatements, (4) the evaluation of financial statement assertions, and (5) the conceptual and practical problems attest providers face. The emphasis throughout the course is professional judgment as opposed to off-the-shelf mechanical rules. Ever present is professional formation, and a socialization into the public accounting profession.

Evaluating Information Systems in a Financial Statement Audit
MGT 6471 | 1 credit
This course covers the "why" and the "where" an auditor should focus on accounting information systems during an integrated audit of financial statements. As such, the course first covers the risks such systems introduce that threaten the integrity of accounting transaction processing. Then, the course focuses on the controls an auditor should evaluate to mitigate such risks when concluding on the design and effectiveness of internal controls over financial reporting.

Advanced Audit Topics
MGT 6419 | 2 credits
This course is a continuation of MGT 6415 Audit Institutions and Processes. It advances students' understanding of selected audit-related topics. Topics include professional ethics, professional liability, and fraudulent financial reporting. Ever present is professional formation, and a socialization into the public accounting profession.

Managerial Economics
MGT 6322 | 2 credits
Problem solving with economics: how to identify profitable decisions using benefit-cost analysis; and how to design organizations that will implement them. Specific topics include: extent, investment, pricing, and long-run strategic decisions, price discrimination, game theory, bargaining, auctions, adverse selection, moral hazard, principal-agent relationships, and organizational design.

Financial Reporting II
MGT 6411 | 2 credits
This is the second part of the financial reporting course. This two-mod course provides students with refined tools to prepare, understand, and analyze financial statements. The fundamentals of assets, liabilities, and equities covered in MGT 6311 will be reviewed, and the more complex issues surrounding these elements will be unpacked, analyzed, and interpreted. In addition, students will be exposed to the link between the economics of corporate transactions and how those transactions are accumulated, summarized, and reported in the financials of firms. The course considers the financial reporting framework that has been established by International Financial Reporting Standards but will primarily focus on the financial reporting standards established by the Financial Accounting Standards Board (US GAAP). By the completion of this course, students will be comfortable with the preparation of financial statements and the accompanying notes, as well as the economic implications of transactions that are included therein. Students will improve their familiarity with how accounting information is used to evaluate economic conditions and make organizational decisions.

Taxation of Business and Investment Transactions
MGT 6412 | 2 credits
This course focuses on the fundamental concepts of federal income taxation that apply to business and financial transactions typical of most taxpayers, such as choice of business entity; measurement of taxable income (loss) from operations; acquisitions and dispositions of property; nontaxable exchanges; cost recovery; compensation and retirement planning; and investment and personal financial planning. The objectives of the course are to educate students about the role taxes play in financial and managerial decision-making; provide them with a working knowledge of those principles of tax law that are of wide application and importance; develop their intuition about the likely tax consequences of business and investment transactions; begin developing in them an appreciation of tax planning as a process for maximizing wealth; and give them a good foundation for increasing their tax knowledge through advanced courses, self-education, or on-the-job training. To help students understand and become conversant with the fundamental concepts of federal income taxation, the instructor uses a problem-oriented approach that requires students to apply the more important principles of tax law to discrete factual situations.

Data and Analytics for Business
MGT 6413 | 2 credits
This course serves MAcc Assurance students entering the assurance/audit service line of a Big 4 public accounting firm. The course fosters the development of a fundamental understanding of how auditing firms currently use data and analytics during external audits. You will leverage the technology skills gained in Mod 1 and apply them to several case studies completed during and outside of class. The emphasis throughout the course is to expand your critical thinking, apply table stakes Excel and Tableau skills and further hone your professional judgement skills through the use of data management and analytics.

Research in Financial Reporting
MGT 6414 | 2 credits
This accounting course is designed to provide students with the ability to research and provide analytical accounting recommendations for difficult and complex financial reporting issues. This course covers all accounting standards issued regardless of whether the client is public or private, or for-profit or non-profit, or national or international. Because of the multiple numbers of standard setters that exist globally, students need to understand how to find answers to critical issues.

Audit Internship (or electives)
MGT 6515 | 6 credits
This course is a supervised ten-week internship in the audit/assurance service line of a Big 4 public accounting firm. It promotes the application of concepts learned in the classroom to real-world settings; hones technical skills; fosters professional development; and enhances communication, critical-thinking, and teamwork skills. Students apply and interview for these positions in Mod 1. If a student does not participate in an internship, they will select MBA electives for Mod III.

Advanced Cost Accounting
MGT 6416 | 2 credits
Accounting addresses the measurement, aggregation, and evaluation of economic information useful for decision making. This information is frequently consolidated, organized, and presented in the form of financial statements. MGT 6410 and 6411 address general purpose external financial reports, primarily the balance sheet, income statement, and statement of cash flows. These statements are provided to individuals outside the firm who do not have the authority to compel management to provide the information they desire. These statements are further described as external because their primary users are groups and individuals outside of the firm, such as shareholders, security analysts, and other interested parties. This course focuses on internally available information, much of which is not required for disclosure in the external financial statements. Analysis of such proprietary, internal information, the product of the firms managerial accounting systems, will be the course focus. Users of these internal information sources are managers, directors, investment bankers, consultants, internal and external auditors.

Managerial Strategy
MGT 6418 | 2 credits
This course will use case studies spanning a range of industries to explore the fundamental issues in business strategy, as well as personal strategies for managing relationships with key constituencies, such as clients, peers, and senior management.

Advanced Financial Reporting
MGT 6511 | 2 credits
Examination of the nature and financial reporting aspects of business transactions involving corporate mergers and acquisitions. This course focuses on the preparation and interpretation of consolidated financial statements. It also provides the opportunity to analyze the effects of foreign currency translation effects on the financial statements. Topics include accounting for business combinations and consolidations, segmental reporting, and foreign currency translation.

Federal Taxation of Business Entities
MGT 6512 | 2 credits
This course focuses on the fundamental concepts of federal income taxation that apply to corporations and shareholders. A "cradle to grave" organizational approach is used, emphasizing organization and capital structure of the corporation, dividends and other distributions, stock redemptions, corporate divisions, taxable and tax-free mergers and acquisitions, and liquidation of the corporation. The objectives of the course are not to make students "tax experts", but to sensitize them to the tax implications of transactions involving corporations and shareholders so that, as business managers, entrepreneurs, or advisers, they can spot the tax concerns or opportunities, identify the major tax issues, ask good questions of the "tax experts", and understand the answers received as a critical step in making business and financial decisions that maximize wealth. To help students understand and become conversant with the fundamental concepts of federal income taxation, the instructor uses a problem-oriented approach that requires students to apply the more important principles of tax law to discrete factual situations.

Introduction to Law and Business
MGT 6517 | 2 credits
This course is designed to introduce business people to aspects of the American legal system that they will likely confront in their professional lives. The goal is not to train students to deal with specific legal issues on their own - a law student would spend at least an entire semester on any one of the many topics we will touch on in this course - but rather to equip students to be more sophisticated consumers of legal services. Students will be exposed to several substantive areas of law that affect businesses, including contract law, tort law, corporate law, securities regulation, antitrust law, and intellectual property law. The course will also expose students to important structural features of the American legal system.

Becker CPA Review Course and Uniform CPA Exam
0 Credits