The Master Of Science In Accountancy

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School of Business
Master Of Science In Accountancy
The Master of Science in Accountancy program helps students master the theory and principles that frame a wide range of problems and issues encountered in the accounting profession.
Coursework includes accounting theory and research, accounting information systems, managerial accounting, financial reporting, auditing, taxation, not-for-profit and government accounting, forensic accounting, and accounting ethics.

ACC543 Managerial Accounting & Legal Aspects Of Business
In this course, students examine managerial accounting as part of the business’s accounting information system and legal aspects of the business enterprise. Topics include managerial accounting and capital budgeting, cost analysis; management planning and control, negotiable instruments, secured transactions, debtor/creditor relationships, property and insurance, and legal aspects of employment and environment.
(3 credits) Prerequisites: ACC541

MSA 001 Requirements

ACC544 Internal Control Systems
In this course, students gain a broad perspective of accounting and control that considers attainment of all goals of the organization, including those concerned with financial objectives.
Topics include an overview of control, risk management, internal control systems, controls for current asset functions, controls for other accounting classifications, controls for information technology systems, and reporting on controls. (3 credits)
Prerequisites: ACC541

COM530 Communications For Accountants
In this course, students examine principles and practices of group communication in the context of an organization. Topics include group communication, culture and conflict, group formation, influence in organizational communication, organizational change, formal communications, and public communications. (3 credits)
ACC537 Financial Accounting
In this course, students are introduced to the basic concepts and methods of corporate financial statements commonly used by investors and other interested external parties. Topics include
University of Phoenix tools, basic accounting concepts, financial statements, inventory and fixed assets, present value of bonds and stockholders’ equity, statement of cash flows, and error correction and accounting changes.
(3 credits)
ACC541 Accounting Theory & Research
This is the first core course in the Master of Science in
Accounting (MSA). In this course, students apply accounting research tools to current accounting issues. Other topics include research of accounting questions related to: inventory, fixed assets, leases, derivative instruments, debt, contingencies, segment reporting, pensions, business combinations, consolidations, stockholder’s equity, and a program overview.
(3 credits) Prerequisites: ACC537
ACC542 Accounting Information Systems
In this course, students examine the fundamentals of accounting systems design. Topics include business information systems, business processes and data flows, database concepts and tools, internal control and risks, auditing the information system, and using the information system to perform audit functions.
(3 credits)

ACC545 Financial Reporting
This course prepares students to address concepts of financial reporting for roles as CPAs. Students learn important criteria for calculating capital changes, applying concepts of fixed assets and cost determination, and preparing consolidated financial statements. Other topics include the professional responsibilities of CPAs, deferred taxes, cash flow statements, balance sheet preparation, restructuring of troubled debt, and the intricacies of comprehensive income. (3 credits) Prerequisites: ACC541
ACC546 Auditing
In this course, students focus on the auditing practice performed by public accountants. Topics include the CPA profession and the auditor’s role, planning the audit, audit reporting and required communications, evaluating internal controls, audit programs for current assets and liabilities,