Master of Accounting (MAcc)

In-depth examination of tax and accounting research, IRC, and SEC procedures. Extensive practice in issue identification, reading and analyzing primary authority, and communicating results. Credit not given for both 606 and 625. Pre: 401 or 584 with C- or better, orientation program, or consent.

History and theoretical background of accounting standards. Including accounting theories, formulating and testing theories; scientific, pragmatic, syntactic and semantic theories; normative and positive theories. Literature supportive and critical of accounting theories and standards. Pre: 323 or 582 with C- or better, or consent.

A survey of the general concepts, rules, and practices involved in the taxation of sole-proprietorships, corporations, partnerships, and subchapter S corporations. Pre: 401 with C- or better.

Introduction to managerial accounting and methods used to report information to decision makers internal to the firm. Cost accounting, budgeting, standard cost systems, reporting and analyzing performance. Pre: 201 with C- or better.

Last offering was in Summer 2019, no additional offering. 

Introduction to managerial and financial accounting and methods used to record and report managerial and financial information to decision makers internal and external to the firm. Part II. Pre: 200 (with a C- or better).

Last offering was in Summer 2020, no additional offering.