Master of Science in Accountancy (MSA)
The Master of Science in Accountancy degree is a 12-course evening program taught on a quarter system. A student may enter the program at the start of any quarter.
Students who have not completed courses in accounting and business administration may be accepted into the program, but they will have to take additional courses to make up the prerequisite material.
Courses: 12 required
- Six accounting courses
- One course in business ethics
- Two MBA non-accounting elective courses
- Three elective courses (MBA or MSA)
To fulfill course requirements, students can choose from graduate accounting courses.
Graduate Accounting Courses
This course stresses research of selected accounting issues and uses the authoritative pronouncements to better understand financial accounting and reporting. The course structure includes lectures, class discussion, case analysis, and research of timely accounting issues. Group interaction is heavily emphasized.
Outcome: Students will be able to demonstrate an understanding of the professional pronouncements as they relate to the recognition and measurement of selected accounting topics. Students will also be able to work as a team to research an accounting issue and professionally communicate their research findings.
This course evaluates the information contained in the financial statements, footnotes, and management discussion and analysis for its usefulness in making investment and credit decisions.
Outcome: Students will be able to assess the appropriateness of asset valuation, liability measurement, and equity values for judging the performance of an enterprise. Students will synthesize these assessments via a comprehensive financial statement analysis project.
Scheduled classes are offered on an ad hoc basis. Specific titles, prerequisites and content will vary.
Outcome: Students will be able to demonstrate understanding of specialized topics not otherwise covered by department regular course offerings
Topics include product costing and activity based costing concepts, development and analysis of information for short-run and long-run decision making, the impact of accounting information on divisional performance, cost estimation and cost-volume-profit analysis, segment analysis, transfer pricing, budgeting concepts, and behavioral issues associated with accounting information.
Outcome: Develop and use managerial accounting information for operational and strategic decision making.
This course explores the similarities and differences of accounting principles and procedures between the United States and other countries. Topics include consolidation of foreign subsidiaries, performance evaluation of foreign operations, translation issues, inflation accounting, and efforts at standardization of accounting rules.
Outcome: Students will become familiar with international accounting issues including accounting harmonization, pronouncements of the International Accounting Standards Board, transfer pricing, foreign currency financial statements, foreign exchange, and international taxation.
This course will provide graduate business students with the basic techniques of conducting federal tax research, and enable them to apply those techniques to a variety of research cases and communicate their research results in both written and oral formats.
Includes establishing relevant facts; identifying tax issues; developing & communication conclusions and recommendations in writing and orally.
This course will provide graduate business students with a basic understanding and familiarity with the principles of U.S. multi-jurisdictional taxation. The first half of the course will focus on the various types of state and location taxation and their common themes and differences. The second half will address Federal income taxation of cross-border transactions, both inbound and outbound.
- Demonstrate the ability to properly allocate taxable income between different taxing jurisdictions.
- Understand the basic principles and policies underlying state, local, and international taxation.
- Develop a working knowledge of the different types of taxes.
This course will provide graduate business students with a basic understanding and familiarity with the principles of U.S. International taxation. The course will primarily focus on US companies with foreign subsidiaries (“outbound transactions”) but will also discuss foreign companies with US subsidiaries (“inbound transactions”) and individual taxation.
The primary learning method will be a combination of individual reading, group and individual problem solving, and lectures. Students should be familiar with the fundamentals of individual and entity taxation.
Topics include; Sources of income, foreign tax credits, controlled foreign corporations (CFCs), Subpart F provisions, US treaties, and BEPS initiatives.
Prerequisite: ACC 341, ACC 403 (Federal Taxes) or equivalent
Outcome: Develop an understanding of International taxation and how it impacts operational and strategic decision making.
This course will expose students to the fundamentals of internal auditing with an emphasis on internal controls. Topics covered will include an overview of internal auditing theory and internal audit in practice. After these overviews, an in depth review of internal controls will be examined, including internal controls best practices, risk assessment, control identification, audit design, testing of controls and audit reporting. Finally, the class may include a hands-on internal audit engagement in a real life setting.
Student must have completed 9 hours of undergraduate accounting or 6 hours of graduate accounting courses.
Outcomes: Students should have a clear understanding of how internal controls are used throughout a company and how auditors help design, test and report on their effectiveness.
The purpose of the course is to familiarize students to the field of Forensic Accounting and sensitize them to: the prevalence of fraud in all forms of business activity; the methods people use in initiating/perpetuating fraud scheme; ways of staying out of or getting out of a fraud conspiracy. Students are presumed to have strong accounting and auditing skills. This course will be covering ethics, accounting, auditing, misappropriation of assets, fraudulent financial reporting, electronic fraud and other fraud investigation/forensic accounting topics.
Outcomes: Students who successfully complete this course will be able to demonstrate: knowledge of the nature and magnitude of economic fraud as it affects a variety of entities; understanding of the role of the accounting profession in fraud prevention and detection; technical knowledge of forensic accounting, forensic investigations and research.
This course will focus on fraud audits of private entities. In the course of financial reviews questions arise about complex financial transactions, employee dishonesty, collusion, and breakdowns in internal controls. Normal audit procedures may discover the issue but additional steps are necessary to quantify and detect the extent of the fraud.
Students in this course will develop basic forensic skills via analytical training
This course provides aspiring and established business owners with an understanding of the recurring legal issues at various stages in entrepreneurship. Comprehending these principles will assist business owners in better organizing their business structures and operations.
Outcomes: The goal is to help increase a business' duration and profitability by implementing appropriate processes to reduce the potentially substantial costs and irreparable harm associated with failing to apply proper attention to foreseeable commercial risks.