All courses are three credits unless otherwise noted.
MACC 510 – Advanced Financial Accounting and Reporting This course will provide the student knowledge and skills that are fundamental to the CPA's body of knowledge of financial accounting and reporting for public and non-public companies.
The student will understand and be able to interpret the conceptual framework for accounting and Generally Accepted Accounting Principles (GAAP) as promulgated by regulatory bodies and other authoritative organizations. The student will also understand and be able to apply General Accepted Accounting Principles (GAAP) for financial accounting and reporting for governmental and non‑profit entities.
MACC 520 – Advanced Managerial Accounting This course covers advanced analysis of evolving current management and cost accounting tools and approaches used to evaluate, manage, and control the performance of business enterprises.
Students will employ analysis and interpretation of financial and non-financial information to fully utilize internal financial reporting and decision making to create value.
MACC 530 – Taxes and Business Planning This course focuses on the economic impact of various tax policies and procedures on the financial and managerial decisions for individuals, business entities, estates, and trusts.
Students will develop the technical, analytical, and research skills necessary for successful tax planning and minimization. They will also investigate alternative tax treatments and solve complex tax issues using the sources of tax law, such as the Internal Revenue Code, regulations, administrative pronouncements, and case law.
MACC/LDR 533 – Communication Skills for Leaders This course integrates concepts and techniques from organizational behavior, information technology, interpersonal and group processes, and linguistics.
The course stresses how to influence others effectively through persuasion, negotiation, and collaboration. Emphasis is placed on being an effective listener and translator of ideas and opinions.
MACC 540 – Forensic Accounting and Auditing This course investigates advanced issues in auditing including the concepts and procedures of control that provide for the accuracy and integrity of financial data and safeguarding of assets.
The theory and practice of auditing focuses on the related assurance services of forensic accounting, prevention and detection of fraud, review of internal control, and external, internal, and operational audits. The forensic accounting will stress the application of accounting to legal matters and includes investigation, litigation support, and expert witness services.
MACC 550 – Accounting Information Systems This course integrates the process of identifying, gathering, measuring, summarizing, and analyzing financial data in a business organization. It also integrates the role of information systems, concepts and methods of information system design and use, and the current and future role of computer-based information technology.
These areas include the design of internal controls, assessment of internal control effectiveness, and audit of internal controls in a computerized environment. MACC 560 – International Accounting This course explores financial-reporting issues facing entities that conduct business or raise capital in foreign countries, including topics about multinational financial disclosure, foreign-exchange accounting, international aspects of managerial accounting and auditing, and International Financial Reporting Standards (IFRS).
MACC 570 – Regulations and Professional Responsibilities This course provides the student with the basic knowledge of the legal implications of business transactions and the legal environment pertaining to CPAs. Students will develop an understanding of the role and responsibility of the CPA regarding SEC public company reporting.
Students will also develop an understanding the various bodies of professional standards that impact the CPA including those established by the American Institute of Certified Public Accountants (AICPA), the Public Company Accounting Oversight Board (PCAOB), and the International Auditing and Assurance Standards Board (IAASB).
MACC 590 – Accounting Internship, Study Abroad, or Independent Study This online course is an opportunity for students to gain valuable experience in a variety of work settings for internship credit, or to create an independent study to pursue a unique area of interest in the field of accounting, or to study abroad and broaden their global perspective.
MACC/LDR 595 – Leadership, Ethics and Organizational Integrity This course focuses on the challenges of building and maintaining ethical integrity in a competitive organizational environment. Students will learn that ethical thinking is an important leadership skill, a source of organizational strength, and a valuable corporate asset.
The course will focus on the importance of organizational integrity, strategies to build organizational integrity and the knowledge, skills and concepts needed to lead high-integrity companies.