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Master of Science in Accountancy
Foundation Courses |
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The Master of Science in Accountancy (MSA) Foundation courses are as follows:
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| 6200:540 |
Auditing |
| 6200:603 |
Accounting Decision Support Systems |
| 6200:321 |
Intermediate Accounting 1 or 6200:621 |
| 6200:322 |
Intermediate Accounting 2 or 6200:622 |
| 6200:610 |
Process Analysis and Cost Management |
| 6400:602 |
Managerial Finance |
| 6400:623 |
Legal Aspects of Business Transactions |
| 6500:601 |
Quantitative Decision Making |
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These foundation or Bridge-Up courses form the platform upon which the rest of the MSA program is built. They establish a common background for students in the program in terms of skills and nomenclature. Waiver exams are available for some of the foundation courses. If a student can pass the waiver exam for the course then the student is released from the obligation to take that particular class and thus reduces their program of study. To learn more about the waiver exams, click on the “Waiver Exam” link on the left side of this page.
We also waive a foundation course based on prior academic work and based on business experience. We can only make this determination after a complete review of all your transcripts and mark sheets from the places where you did your undergraduate work.
A student who recently graduate from an AACSB Accredited Business School and had all grades above a “C” could reasonably expect to have all the foundation courses waived. We will give you all the credit we can, but, if there is a doubt in our mind with regard to work experience or academic equivalence, we will make you take the waiver exam to prove yourself and to protect the quality of our program and graduates.
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6200:540 AUDITING - 3 credits
Prerequisites: 320 and 321; 430, 454 and 6500:221 must be taken prior to or concurrently; or permission of instructor. Examines auditing standards and procedures used by independent auditors in determining whether a firm has fairly presented its financial position
6200:601 FINANCIAL ACCOUNTING - 3 credits
Introductory course for student with no accounting background. Examines accounting principles as applied to financial problems of firm.
6200:603 ACCOUNTING DECISION SUPPORT SYSTEM - 3 credits
Introduction to basic financial statement information; coverage of databases, electronic spreadsheets, and other information technology tools that support accounting and assurance services.
6400:602 MANAGERIAL FINANCE - 3 credits
Prerequisite: 6200:601 or equivalent. 6400:602 may be taken concurrently with 6200:601.Emphasis on financial decision making related to goal of firm; specifically, the investment decision, the financial decision and the dividend decision.
6200:610 PROCESS ANALYSIS AND COST MANAGEMENT - 3 credits
Prerequisites: 6200:601, 6500:601, or placement. Investigates management accounting and control systems and the use of accounting information in cost management, risk assessment, planning, decision making, and performance evaluation.
6200:621 Corporate Accounting and Financial Reporting I - 3 credits
Prerequisite: 601 or graduate accounting status. An examination of generally accepted accounting principles in theory and
application, as well as financial statement preparation.
6200:622 CORPORATE ACCOUNTING AND FINANCIAL REPORTING II - 3 credits
Prerequisite: Permission. A continuation of 6200:621 which examines generally accepted accounting principles in theory and practice, as well as financial statement preparation.
6400:623 LEGAL ASPECTS OF BUSINESS TRANSACTIONS - 3 credits
(Not open to students with six credits of undergraduate business law.) Advanced legal analysis of contracts, UCC, debtor-creditor relationships, business organizations, property, and government regulation.
6500:601 QUANTITATIVE DECISION MAKING - 3 credits
Applies quantitative techniques to business decision making. Topics covered include probability estimation and hypothesis testing, simple and multiple regression and correlation analysis, analysis of variance and nonparametric statistics
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