Curriculum and Course Descriptions

The 30-credit Master of Science in Accountancy consists of 24 credits of required courses and 6 credits of electives.

ACCT 801—Fraud Examination: 3 credits

This course highlights a number of important controls that prevent fraud and abuse, explores the most common asset theft fraud schemes, and teaches the detective skills needed to determine if inappropriate events have taken place. Additionally, the course defines computer fraud and exposes students to techniques for preventing its occurrence.

ACCT 802—Internal Audit: 3 credits

The course will cover internal audit from a broad perspective that includes business information, business processes, and accounting systems. Topics include internal auditing standards, risk assessment, governance, ethics, audit techniques, and emerging issues. The course covers the design of business processes and the implementation of key control concepts and uses a case study approach that addresses tactical, strategic, systems, and operational areas. Business improvements in the effectiveness and efficiency of business processes and controls are covered in the areas of operations, finance and technology. An understanding of the Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF) are integrated. This course will help students to understand many of the concepts tested on the Certified Internal Auditor (CIA) as well as components of the CPA exam including controls and fraud prevention.

ACCT 804—SEC Reporting: 3 credits

This course exposes students to the various periodic financial reporting requirements for publicly held companies as well as financial statement requirements for companies in the process of going public. Through actual SEC filings and case studies the course illustrates a wide range of SEC reporting requirements. Current SEC developments will also be discussed.
Course Prerequisite: Advanced Financial Reporting

ACCT 805—Business Analytics for Decision Making: 3 credits

Students learn strategies and methods for addressing real world issues in a complex, analytics intensive environment. Aimed at developing students' analytics mindset, this course introduces specific data analytics tools and methods, including descriptive statistics, data visualization, data mining, statistical inference, regression analysis, optimization and predictive analytics.

ACCT 806—Info Systems Audit and Control: 3 credits

Effective management and monitoring of the information systems control environment is critical to the achievement of business goals. As such, this course provides students with essential knowledge of the concepts and practices of information systems audit and control. This includes an understanding of the fundamentals of auditing, planning and implementation of information systems audits, and the corresponding ability to work in partnership with financial auditors in an assurance engagement. It also includes a detailed understanding of and ability to audit the IT control environment - from operating systems and networks, to application systems and operating procedures. Students also will gain hands-on experience with computer-assisted audit tools and techniques, and will use those tools to conduct tests of system-related processes and data - including fraud investigations.

ACCT 811—Advanced Financial Reporting: 3 credits

Advanced Financial Reporting is a continuation of the two course undergraduate Intermediate Accounting sequence. In this course, students examine major theoretical concepts for some of the more sophisticated topics underlying external financial reporting including income taxes, leases, pensions and postretirement benefits (other than pensions) and derivatives. In addition, students will utilize the Financial Accounting Standards Board's Codification to research guidance on the proper reporting of transactions and events in conformance with Generally Accepted Accounting Principles (GAAP).
Course Prerequisites: Intermediate Accounting I and II (or equivalent coursework)

ACCT 812—Non-profit and Governmental Accounting: 3 credits

This course is designed to provide the student with a detailed understanding of the accounting and reporting for state and local governments in accordance with pronouncements issued by the Governmental Accounting Standards Board (GASB). Additionally, the course will also cover the unique accounting and financial reporting needs of governmental and non-governmental non-profit organizations.

ACCT 817—Contemporary Topics in Financial Reporting: 3 credits

Proper use of financial accounting information requires knowledge of the principles and techniques used to process and disclose financial events in financial statements. In this course, selected ongoing and emerging financial accounting issues are studied with an emphasis on conceptual as well as practical aspects of the question. Examples of topics covered include: accounting for retiree medical costs and pensions, revenue recognition, derivatives and hedging, fair value accounting and audit committee policies and procedures.

Electives: 6 credits

Course Title Fall Spring

ACCT 801— Fraud Examination


ACCT 805—Business Analytics for Decision Making



ACCT 811—Advanced Financial Reporting



ACCT 812—Non-profit and Governmental Accounting





ACCT 802—Internal Audit  X

ACCT 804—SEC Reporting


ACCT 806—Information Systems Audit and Control


ACCT 817—Contemporary Topics in Financial Reporting






Note: Candidates for admission to the MAcc program will have successfully completed a minimum of 15 undergraduate credits in accounting.