Academics

MACCT Course Descriptions

ACCT 453     Accounting Ethics – 3 hours
Students examine various ethical theories and their application to ethical dilemmas within the accounting profession. In addition, students will develop strategies to address and resolve ethical dilemmas. Topics include actual ethical dilemmas and codes of ethics from accounting bodies such as the AICPA.

ACCT 509     Advanced Auditing – 3 hours
Students advance their understanding of audit theory and practice through hands on application of auditing procedures such as planning and accepting engagements, evaluating internal controls, obtaining evidence to form conclusions, and preparing communications to satisfy engagement objectives. Prerequisite: ACCT 409

ACCT 515     Accounting Research – 3 hours
Students conduct research and develop advanced critical thinking skills through analysis and reporting of research findings. Students will research issues in technical accounting, tax and audit topics.

ACCT 523     Data Analytics – 3 hours
Students will develop skills in gathering large amounts of financial and nonfinancial data, converting that data into useful information, and formulating conclusions for decision-making. Students will practice various data analysis techniques and analyze information in financial accounting, auditing, and other accounting areas.

ACCT 531     Advanced Taxation – 4 hours
Students explore advanced taxation topics, principally in the area of corporate taxation. Topics include property transactions, like-kind exchanges, and taxation of corporations, S corporations, and partnerships. Prerequisite: ACCT 331.

ACCT 551     Advanced Accounting – 3 hours
Students explore complex issues in financial accounting. Topics include accounting for partnerships, consolidations and business combinations, foreign currency transactions and translations, segment and interim reporting.

BUS-525       Advanced Business Information Systems – 3 hours
Students explore the intersection of accounting information systems, business processes and decision-making. Hands on application of all phases of the systems development life cycle will be a focus of this course. Topics include internal controls, risk management and using emerging technologies to add value to business organizations.