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Master of Accounting : Emphasis on Curriculum 
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, Tax, Entrepreneurship, and Information Systems.
Suggested Requirements for All Emphases
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ACCT 501 -- Advanced Accounting (3 units)
Description: 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.
Grading: Regular grades are awarded for this course: A B C D E.
Prerequisite(s): ACCT 500B.
May be convened with: ACCT 401.
Usually offered: Spring.
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ACCT 510 -- Principles of Profit Planning and Control (3 units)
Description: 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.
Grading: Regular grades are awarded for this course: A B C D E.
Prerequisite(s): ACCT 550; 6 credit hours of introductory accounting.
May be convened with: ACCT 410.
Usually offered: Spring.
ACCT 522 -- Advanced Federal Taxation (3 units)
Description: 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.
Grading: Regular grades are awarded for this course: A B C D E.
Prerequisite(s): ACCT 520.
May be convened with: ACCT 422.
Usually offered: Fall, Spring.
ACCT 525 -- Accounting Theory and Institutions (3 units)
Description: 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.
Grading: Regular grades are awarded for this course: A B C D E.
Prerequisite(s): ACCT 500B.
Usually offered: Fall, Spring.
ACCT 531 -- Principles of Auditing (3 units)
Description: The opinion formulation process of the professional auditor, the auditor's reports, professional standards, internal and operational auditing. Graduate-level requirements include a special project.
Grading: Regular grades are awarded for this course: A B C D E.
Prerequisite(s): ACCT 500B.
May be convened with: ACCT 431.
Usually offered: Fall, Spring.
ACCT 572A -- Accounting for Not-For-Profit Entities (3 units)
Description: 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.
Grading: Regular grades are awarded for this course: A B C D E.
Prerequisite(s): ACCT 500B.
May be convened with: ACCT 472A.
Usually offered: Fall.
Management Information Systems Emphasis
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MIS 516 -- Privacy, Security, and Business Continuity (3 units)
Description: In this course, we will explore how data is captured and used, security techniques for protecting data, and the managerial and governance policy implications for both the private and public sector.
Grading: Regular grades are awarded for this course: A B C D E.
Usually offered: Fall.
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MIS 527 -- Introduction to Enterprise Computing Environments (3 units)
Description: Enterprise Resource Planning (ERP) systems represents integrated strategy for management of information among organizations, suppliers and customers. Graduate-level requirements include completion of a group project on an advanced complementary or enabling technology using ERP. Students' projects include implementation or demonstration and presentation to class.
Grading: Regular grades are awarded for this course: A B C D E.
May be convened with: MIS 427.
Usually offered: Spring.
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MIS 528 -- Business Process Management Systems (3 units)
Description: This course introduces the latest advances in business process technologies and management such as business process planning, business process requirements analaysis, business process modeling, workflow system design and implementation. The course will emphasize both theoretical issues and hands-on experiences in business process management. Graduate-level requirements include a term paper and more classroom participation in classroom discussion than the undergrads.
Grading: Regular grades are awarded for this course: A B C D E.
Prerequisite(s): MIS 531B or MIS 535 or consent of instructor
May be convened with: MIS 428.
Usually offered: Fall.
MIS 578 -- Project Management (3 units)
Description: Projects are the preferred way to get things done today in business. Course focuses on the problems and methods of running projects; special attention to information technology and software projects. Students simulate real projects, use scheduling software, study cases and use analytical tools. Graduate-level requirements include an additional term paper or program.
Grading: Regular grades are awarded for this course: A B C D E.
May be convened with: MIS 478.
Usually offered: Fall.
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MIS 580 -- Knowledge Management: Techniques and Practices (3 units)
Description: Knowledge Management (KM) is a discipline that promotes an integrated approach to identifying, capturing, sharing and evaluating an enterprise's information and knowledge assets. This course reviews and discusses existing enabling technologies in KM and new, emerging KM technologies and practices. Such technologies are presented in the context of emerging Internet, data mining, e-commerce, and enterprise computing applications. Graduate-level requirements include an additional term paper.
Grading: Regular grades are awarded for this course: A B C D E.
May be convened with: MIS 480.
Usually offered: Fall.
Tax Emphasis
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ACCT 528 -- Taxation of Partnerships (3 units)
Description: Concepts and principles of partnership income taxation and the uses of partnerships for tax planning.
Grading: Regular grades are awarded for this course: A B C D E.
Prerequisite(s): ACCT 420 or ACCT 520.
Usually offered: Fall.
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ACCT 529 -- International Accounting and Taxation (3 units)
Description: 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.
Grading: Regular grades are awarded for this course: A B C D E.
Prerequisite(s): ACCT 522 or consent of instructor.
Usually offered: Spring.
ACCT 553 -- Tax Research (3 units)
Description: 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.
Grading: Regular grades are awarded for this course: A B C D E.
Prerequisite(s): ACCT 520.
Usually offered: Spring.
Entrepreneurship Emphasis
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