Master of Accounting : Courses

Below is a list of graduate courses offered by the Department of Accounting. The Department of Accounting offers the following four tracks of study: General Accounting, Management Information Systems, Tax, and Entrepreneurship.

• Acct 500A- Intermediate Financial Accounting  (3 units)
  Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements. Graduate-level requirements include a special project.
  Prerequisite(s):  6 credit hours of introductory accounting. ACCT 500A is prerequisite to ACCT 500B.
  May be convened with:  ACCT 400A.
  Usually offered:  Fall, Spring.
  
  
• Acct 500B- Intermediate Financial Accounting  (3 units)
  Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements. Graduate-level requirements include a special project.
  Prerequisite(s):  ACCT 500A is prerequisite to ACCT 500B.
  May be convened with:  ACCT 400B.
  Usually offered:  Fall, Spring.
  
  
• Acct 501- Advanced Accounting  (3 units)
  Theory and methodology involved in the preparation of consolidated financial statements; accounting for mergers and acquisitions; translation of foreign currency financial statements; accounting for derivatives and hedging; accounting for partnerships; governmental accounting. Graduate-level requirements include a special project.
  Prerequisite(s):  ACCT 500B.
  May be convened with:  ACCT 401.
  Usually offered:  Fall, Spring.
  
  
• Acct 510- Principles of Profit Planning and Control  (3 units)
  Examination of the value of managerial accounting in organizational decision-making and control, addressing specific managerial accounting problems and their solutions. Graduate-level requirements include a special project.
  Prerequisite(s):  ACCT 550; 6 credit hours of introductory accounting.
  May be convened with:  ACCT 410.
  Usually offered:  Spring.
  
  
• Acct 520- Introduction to Federal Taxation  (3 units)
  Principles of federal income taxation, with emphasis on how individuals are taxed; additional topics. Graduate-level requirements include a special project and readings concerning current events and U.S. tax policy.
  Prerequisite(s):  ACCT 550; 6 credit hours of introductory accounting.
  May be convened with:  ACCT 420.
  Usually offered:  Fall, Spring.
  
  
• Acct 522- Advanced Federal Taxation  (3 units)
  Introduction to advanced topics: taxation of corporations and stockholders' transactions in stocks, taxation of partnerships and fiduciaries, gift and estate taxation. Graduate-level requirements include a special project.
  Prerequisite(s):  ACCT 520.
  May be convened with:  ACCT 422.
  Usually offered:  Fall, Spring.
  
  
• Acct 525- Accounting Theory and Institutions  (3 units)
  Theoretical analysis of the role of accounting and taxation in society. Examines existing accounting and taxing institutions involved in policy making and standard setting. International issues are included.
  Prerequisite(s):  ACCT 520.
  Usually offered:  Fall, Spring.
  
  
• Acct 528- Taxation of Partnerships  (3 units)
  Concepts and principles of partnership income taxation and the uses of partnerships for tax planning.
  Prerequisite(s):  ACCT 420 or ACCT 520.
  Usually offered:  Fall.
  
  
• Acct 529- International Accounting and Taxation  (3 units)
  Accounting and taxation viewed from an international perspective, including comparison of various national standards, laws, and business practices. Also includes examination of standards issued by worldwide accounting organizations. Graduate-level requirements include a special project.
  Prerequisite(s):  ACCT 522 or consent of instructor.
  May be convened with:  ACCT 429.
  Usually offered:  Spring.
  
  
• Acct 531- Principles of Auditing  (3 units)
  Graduate-level requirements include a special project. Graduate-level requirements include a special project.
  Prerequisite(s):  ACCT 500B
  May be convened with:  ACCT 431.
  Usually offered:  Fall, Spring.
  
  
• Acct 540- Introduction to Financial Accounting  (2 units)
  Preparation and analysis of financial statements. Emphasis is placed on the interpretation of data in the financial statements of real companies.
  Prerequisite(s):  MBA students only.
  Usually offered:  Fall.
  
  
• Acct 545- Introduction to Managerial Accounting  (2 units)
  Concepts and analytic procedures necessary for the generation and use of accounting data in management planning and control.
  Prerequisite(s):  ACCT 540, MBA students only.
  Usually offered:  Spring.
  
  
• Acct 553- Tax Research  (3 units)
  Review of how tax law is created, the motivating forces behind the creation of these laws, and the relative significance of various authoritative tax sources that exist in addition to the law. Includes research of current tax issues and the implications to business operations as a result of these issues.
  Prerequisite(s):  ACCT 520.
  Usually offered:  Spring.
  
  
• Acct 554- Analysis of Financial Statements (formerly 551)  (3 units)
  Structured analysis of financial statements; forecasting of income and cash flows; pro-forma financial statements; firm valuation using discounted cash flows and discounted residual income methods; comparative valuation analysis; credit analysis. Graduate-level requirements include a special project.
  Prerequisite(s):  ACCT 500B.
  May be convened with:  ACCT 451.
  Usually offered:  Fall.
  
  
• Acct 556- Current Issues in Taxation  (3 units)
  The purpose of this class is to provide the student with a basic knowledge of selected current topics in taxation. The focus of this class will be on executive compensation and other tax issues not covered in other parts of the MAcc Program.
  Prerequisite(s): ACCT 420, ACCT 520.
  Usually offered:  Fall.
  
  
• Acct 572A- Accounting for Not-For-Profit Entities  (3 units)
  Accounting concepts and procedures for governmental and other not-for-profit entities, including financial analysis and reconciliation to for-profit accounting principles. Graduate-level requirements include leading presentations, participation in online platform, and contributing supplementary articles on current issues for class discussion.
  Prerequisite(s):  ACCT 200/ Acct 540.
  May be convened with:  ACCT 472A.
  Usually offered:  Fall.
  
  
• Acct 580-Communication Skills for the Accounting Profession (3 units)
  Course is designed to develop the communication skills necessary to be successful in the accounting profession.
  Prerequisite(s): ACCT 500B and accounting undergraduate degree.
  Usually offered:  Fall, Spring.
  
  
• Acct 593- Internship  (1-3 units)
  Specialized work on an individual basis, consisting of training and practice in actual service in a technical, business, or governmental establishment.
  May be repeated:  an unlimited number of times, consult your department for details and possible restrictions.
  Usually offered:  Fall, Spring, Summer.
  
  
• Acct 599- Independent Study  (1-3 units)
  Qualified students working on an individual basis with professors who have agreed to supervise such work. Graduate students doing independent work which cannot be classified as actual research will register for credit under course number 599, 699, or 799.
  May be repeated:  an unlimited number of times, consult your department for details and possible restrictions.
  Usually offered:  Fall, Spring, Summer.
  
  
• Acct 682- Advanced Financial Accounting Theory  (3 units)
  Issues in accounting theory with emphasis on the selection of accounting techniques.
  Prerequisite(s):  ACCT 500B.
  Usually offered:  Fall.
  
  
• Acct 696A- Auditing (1-3 units)
  The development and exchange of scholarly information, usually in a small group setting. The scope of work shall consist of research by course registrants, with the exchange of the results of such research through discussion, reports, and/or papers.
  Usually offered:  Fall, Spring.
  
  
• Acct 696B- Managerial Accounting  (1-3 units)
  The development and exchange of scholarly information, usually in a small group setting. The scope of work shall consist of research by course registrants, with the exchange of the results of such research through discussion, reports, and/or papers.
  Usually offered:  Fall, Spring.
  
  
• Acct 696C- Taxation  (1-3 units)
  The development and exchange of scholarly information, usually in a small group setting. The scope of work shall consist of research by course registrants, with the exchange of the results of such research through discussion, reports, and/or papers.
  Identical to:  FIN 696C.
  Usually offered:  Fall, Spring.
  
  
• Acct 696D- Accounting Theory  (1-3 units)
  The development and exchange of scholarly information, usually in a small group setting. The scope of work shall consist of research by course registrants, with the exchange of the results of such research through discussion, reports, and/or papers.
  Identical to:  FIN 696D.
  Usually offered:  Fall, Spring.
  
  
• Acct 696E- Behavioral Research in Accounting  (3 units)
  This seminar provides a survey of behavioral accounting research, with a special emphasis on current trends and promising avenues for future studies.
  Usually offered:  Spring.
  
  
• Acct 699- Independent Study  (1-5 units)
  Qualified students working on an individual basis with professors who have agreed to supervise such work. Graduate students doing independent work which cannot be classified as actual research will register for credit under course number 599, 699, or 799.
  May be repeated:  an unlimited number of times, consult your department for details and possible restrictions.
  Usually offered:  Fall, Spring, Summer.
  
  
• Acct 797A- Research Design  (1-3 units)
  The practical application of theoretical learning within a group setting and involving an exchange of ideas and practical methods, skills, and principles.
  Prerequisite(s):  open only to Ph.D. students in accounting.
  May be repeated:  for a total of 6 units of credit.
  Usually offered:  Fall, Spring.
  
  
• Acct 799- Independent Study  (1-3 units)
  Qualified students working on an individual basis with professors who have agreed to supervise such work. Graduate students doing independent work which cannot be classified as actual research will register for credit under course number 599, 699, or 799.
  May be repeated:  an unlimited number of times, consult your department for details and possible restrictions.
  Usually offered:  Fall, Spring, Summer.
  
  
• Acct 900- Research  (1-3 units)
  Individual research, not related to thesis or dissertation preparation, by graduate students.
  May be repeated:  an unlimited number of times, consult your department for details and possible restrictions.
  Usually offered:  Fall, Spring, Summer.
  
  
• Acct 920- Dissertation  (1-9 units)
  Description:  Research for the doctoral dissertation (whether library research, laboratory or field observation or research, artistic creation, or dissertation writing).
  Grading:  Alternative grades are awarded for this course: S P E K.
  May be repeated:  an unlimited number of times, consult your department for details and possible restrictions.
  Usually offered:  Fall, Spring, Summer.
  
  
• Acct 930- Supplementary Registration  (1-9 units)
  For students who have completed all course requirements for their advanced degree programs. May be used concurrently with other enrollments to bring to total number of units to the required minimum.
  May be repeated:  an unlimited number of times, consult your department for details and possible restrictions.
  Usually offered:  Fall, Spring, Summer.