Course Descriptions

Accounting Internship:

Each student in the MAcc program will complete an internship at a company, not-for-profit organization, public accounting firm, or other organization approved by the MAcc director. Students will earn two hours of academic credit by writing several papers on selected topics. Each paper will demonstrate accounting and business knowledge, as well as proper writing skills. Papers will be due at regular intervals throughout the internship.

Opening Residency:

The Opening Residency is completed by all Master of Accountancy students prior to beginning their coursework.  The Opening Residency includes a structured discussion of the students' internship experience and introduction to applied accounting research using the Financial Accounting Research System (FARS).

Professional Responsibilities Seminar:

This seminar will address accountants' ethical and professional responsibilities. The seminar will meet for two-hour sessions approximately seven times per semester. Guest speakers from the accounting profession and other academic disciplines will be invited to address current topics.

Business Assurance Services:

This course will examine advanced topics and current problem areas in auditing and assurance services. Academic and applied audit-related research will be integrated throughout the course. Brief lectures will be used to introduce technical material. The majority of class time will be devoted to discussions of cases and student presentations of applied research.

Information Systems Audit and Control:

This course examines the risk and control issues specific to an information systems audit and how these issues affect the financial statement audit. The course will help students acquire a working knowledge of the processes utilized to audit information systems. Class activities will include lectures, outside speakers, discussion of case studies, hands-on computer activities, and a tour of a data center.

Financial Accounting Theory, Policy, and Research:

This course will provide students with an overview of basic financial accounting theory, an opportunity to examine accounting issues from a policy and reporting perspective, as well as an exposure to and appreciation of research in accounting. Class meetings will be devoted primarily to discussions of assigned text and article readings. On selected days, members of the accounting faculty will present their current research.

Federal Taxation Policy and Research:

The objectives of this course are: (a) to provide students with an understanding of tax accounting and its underlying theoretical framework; (b) to develop a student's ability to use tax accounting information and assess its importance in the decision-making process of managers; (c) to present a broad perspective of tax accounting as it relates to the economic, financial, and social environment in which institutions and firms must operate; and (d) to establish a body of knowledge for the further study of tax accounting. This course will be taught using a combination of lectures, case analyses, and problem-solving techniques.