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Master of Science in Accountancy
Accelerated BS/MS Accounting |
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BS/MSA students must complete a total of 30 graduate credits from the following groups of courses listed below. No more than nine credits can be 500-level (6200:5xx) courses. At least 12 credits must be 600-level accounting (6200:6xx) courses.
More information on the Accelerated BS/MS Accounting Program is available from the George W. Daverio School of Accountancy. |
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Courses to be taken Senior year (select 9 credits):
| 6200:531 |
Taxation II |
3 |
| 6200:554 |
Information Systems Security |
3 |
| 6200:570 |
Government & Institutional Accounting |
3 |
| 6200:520 |
Advanced Accounting |
3 |
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Accounting and Assurance Core (12 - 15 credits):
| 6200:615 |
ERP and Financial Data Communications |
3 |
| 6200:637 |
Contemporary Accounting Issues |
3 |
| 6200:658 |
Enterprise Risk Assessment and Assurance |
3 |
| 6200:660 |
Accounting and Assurance Project (capstone course) |
3 |
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Taxation Core (3 - 6 credits):
| 6200:627 |
Survey of Federal Taxation |
3 |
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-OR- |
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| 6200:531 |
Taxation II* |
3 |
| 6200:628 |
Tax Research |
3 |
| 6200:631 |
Corporate Taxation I |
3 |
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| *Students are required to take a different taxation course if they have completed the equivalent of 6200:627 or 6200:531. Students are required to complete at least one course but no more than two courses in the taxation core. |
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Accounting Electives* (0 - 6 credits):
| 6200:554 |
Information Systems Security |
3 |
| 6200:570 |
Government and Institutional Accounting |
3 |
| 6200:659 |
Assurance Services and Data Mining |
3 |
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| *These electives are open only to students who have not previously completed similar courses. |
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Information Systems Electives (0 - 9 credits):
| 6500:643 |
Analysis and Design of Business Systems |
3 |
| 6500:641 |
Business Database Systems |
3 |
| 6500:648 |
Management of Telecommunications |
3 |
| 6500:678 |
Project Management |
3 |
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| The Chair of the School of Accountancy may approve or substitute other relevant information systems courses not listed above. Students pursuing the Accounting Information Systems Option must complete a minimum of 12 credits of information systems courses (i.e., Group D and accounting information systems courses from Group C). |
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Finance Electives (0 - 9 credits):
| 6400:631 |
Financial Markets and Institutions |
3 |
| 6400:645 |
Investment Analysis |
3 |
| 6400:674 |
Strategic Financial Decision Making |
3 |
| 6400:678 |
Capital Budgeting |
3 |
| 6400:681 |
Multinational Corporate Finance |
3 |
| 6400:691 |
International Markets and Investments |
3 |
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The Chair of the School of Accountancy may approve or substitute other relevant finance courses not listed above.
531 TAXATION II 3 credits
Prerequisite: 530 or permission. Federal income tax law related to partnerships, corporations, trusts and estates; also includes an overview of federal estate and gift tax law.
520 ADVANCED ACCOUNTING 3 credits
Prerequisites: 622 or equivalent. Examination of accounting theory emphasizing accounting for business combinations, partnerships, foreign operations, nonprofit entities and consolidated statements.
554 INFORMATION SYSTEMS SECURITY 3 credits
Prerequisites: 603 or equivalent. Focus on information systems risk and security in distributed business environments; develop policies, practices, and systems for security of computers and data in business.
570 GOVERNMENTAL AND INSTITUTIONAL ACCOUNTING 3 credits
Prerequisite: 621 or equivalent. Theory and procedures involved in application of fund accounting, budgetary control, appropriations and various accounting systems to governmental units, educational, medical and other nonprofit institutions.
615 ERP AND FINANCIAL DATA COMMUNICATIONS 3 credits
Prerequisite: 603 or equivalent. Risk assessment and mitigation of ERP systems and integration of contemporary data communication technologies such as XML and XBRL into financial applications.
637 CONTEMPORARY ACCOUNTING ISSUES 3 credits
Prerequisite: Permission of instructor. Critical examination of contemporary issues and trends in accounting, including professional ethics and corporate social responsibility, standard setting
process, regulatory compliance, and international issues.
658 ENTERPRISE RISK ASSESSMENT AND ASSURANCE 3 credits
Prerequisite: 601 or equivalent and 610 or equivalent. An examination of the risks, controls, and assurance services in contemporary organizations.
660 ACCOUNTING AND ASSURANCE PROJECT 3 credits
Prerequisites: 540 and instructor approval. Comprehensive accounting and assurance project and a project management module completed in the final semester of the MSA program.
627 SURVEY OF FEDERAL TAXATION 3 credits
Survey of federal taxation of entities, tax research, and individual taxation. Tax cases, projects, and problems will be assigned.
628 TAX RESEARCH 3 credits
Prerequisites: Admission to Master of Tax program or special admission. Designed to develop basic research competence involving federal income, estate, and gift tax laws.
631 CORPORATE TAXATION I 3 credits
Prerequisite: Admission to Master of Tax program or special permission. Detailed examination of tax problems of corporations and their shareholders. Formation, distribution, redemption, and liquidation.
659 ASSURANCE SERVICES AND DATA MINING 3 credits
Prerequisite: 603 or equivalent. Application of data mining and quantitative techniques to fraud risk assessment, error detection, financial distress, going concern, and information risk assessment.
643 ANALYSIS AND DESIGN OF BUSINESS SYSTEMS 3 credits
Prerequisite: 602 or 6200:603. A hands-on treatment of the methods used to develop different types of business information systems.
641 BUSINESS DATABASE SYSTEMS 3 credits
Prerequisite: 602. Introduction to issues underlying the analysis, design, implementation, and management of business databases
648 MANAGEMENT OF TELECOMMUNICATIONS 3 credits
Prerequisite: 602 or 6200:603. An introduction to the use and management of telecommunications resources to support the activities of the organization.
678 PROJECT MANAGEMENT 3 credits
Prerequisites: 601 or permission of instructor. Provides working knowledge of tools and methods available to project managers including computerized analysis of network models to aid in the planning and control functions.
631 FINANCIAL MARKETS AND INSTITUTIONS 3 credits
Prerequisite: 602 or equivalent. A study of major financial markets and financial institutions with an emphasis on the decision making processes within a rapidly changing, but regulated operating environment.
645 INVESTMENT ANALYSIS 3 credits
Prerequisite: 602 or equivalent. Study of the economic and market forces that influence security prices. Techniques of analysis used in evaluating limited income and equity securities.
674 STRATEGIC FINANCIAL DECISION MAKING 3 credits
Prerequisite: 602. Examines the role of financial decision makers as strategic consultants to other business units/functions with integrative risk management as a unifying theme.
678 CAPITAL BUDGETING 3 credits
Prerequisite: 602 or equivalent. Attempt to integrate various theories of capital budgeting into comprehensive conceptual scheme. Theoretical concepts and practical applications blended for better understanding of capital problems.
681 MULTINATIONAL CORPORATE FINANCE 3 credits
Prerequisite: 602 or equivalent. Financial policies and practices of companies involved in multinational operations. Considers management of working capital and permanent assets, return on investment and capital budgeting for the global firm.
691 INTERNATIONAL MARKETS AND INVESTMENTS 3 credits
Prerequisites: 602 or equivalent. A study of international financial markets with an emphasis on international investments and risks in a rapidly changing global economy. |
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