Accounting Courses

Graduate Certificate in Accounting

  • BUS-A 375 Internal Audit (FA, SP)
  • BUS-A 335 Governmental and Not-for-Profit (FA, SP, SU)
  • BUS-A 455 Fraud and Forensic Accounting (SP)
  • BUS-A 460 IT Audit (FA, SP)
  • BUS-A 380 Internship (typically SP or SU)

These courses are for students enrolled in the graduate certificate.

  • BUPA-A 575 Internal Audit (FA, SP)
  • BUPA-A 508 Governmental and Not-for-Profit (FA, SP, SU)
  • BUPA-A 572 Fraud and Forensic Accounting (SP)
  • BUPA-A 560 IT Audit (FA)
  • BUPA-L 503 Advanced Business Law (FA, SU)
  • BUPA-A 529 Internship (typically SP or SU)
  • BUPA-A 579 Case Studies in Internal Audit
  • Other courses upon approval by the GAP faculty chair

These courses are offered during your last six hours of completing the Graduate Certificate in Accounting.

  • BUPA-A 562 Advanced Financial Accounting (FA, SU)
  • BUPA-A 538 Corporate Tax II (SP, SU)
  • BUPA-A 500 Professional and Ethical Responsibilities in Accounting (1.5 hrs)
  • BUPA-A 551 Tax Research (1.5 hours, online)
  • Other courses upon approval by the GAP faculty chair

Graduate Certificate in Internal Auditing Focusing in Financial Systems

  • BUPA-A 575 Internal Audit (FA, SP) — required first course
  • BUPA-A 572 Fraud and Forensic Accounting (SP)
  • BUPA-A 560 IT Audit (FA)
  • BUPA-A 529 Internship (typically SP or SU)
  • BUPA-A 579 Case Studies in Internal Audit
  • BUPA-A 500 Professional and Ethical Responsibilities in Accounting

Master of Science in Accounting (MSA)

The MSA degree can be earned during full-time or part-time study. Once you complete the Graduate Certificate in Accounting, you need only six additional courses to earn your MSA.

Prerequisites

To ensure your success, we ask you to complete the following courses — or their equivalents — before you begin the MSA Program.

  • A201 Intro to Financial Accounting (3 cr.)
  • A311 Intermediate Accounting I (3 cr.)
  • A325 Cost Accounting (3 cr.)
  • E201 Intro to Microeconomics (3 cr.)
  • E270 Intro to Stat Theory Econ and Business (3 cr.)
  • F300 Intro to Financial Management (3 cr.)
  • K201 The Computer in Business
  • L203 Commercial Law I (3 cr.)
  • P300 Intro to Operations Management (3 cr.)

Required Courses

Prerequisite: A311/A510 (Intermediate Accounting I) or equivalent

Application of intermediate accounting theory to problems involving long-term liabilities, corporations, earnings per share, tax allocation, pensions, leases, and cash flows.

Prerequisites: A511 and A523

This course addresses the concepts and procedures of external and internal audits for businesses, including issuance of the audit report, reviews of internal control, statistical sampling, EDP systems, the company's business cycles, forensic accounting, auditing for fraud, and other assurance services. Many topics covered are included on the CPA exam.

Co-requisite: A551

This course focuses on the income taxation and tax planning for individuals, introducing students to U.S. federal income tax law. The basic treatment of other entities also is considered, including the taxation of corporations, partnerships, limited liability companies, trusts, and estates. In addition, a portion of the course is devoted to tax research, enabling students to appreciate the sources of tax law such as the Internal Revenue Code, regulations, administrative pronouncements, and case law.

Prerequisite: A515 or concurrent

This course covers how to access the primary and secondary sources of tax law, including the Internal Revenue Code, regulations, and other administrative pronouncements and judicial decisions, with an emphasis on how to read and interpret those source materials.

An overview of accounting systems and their existence within businesses. The course includes discussions of system controls, transaction processing, business cycles and issues related to development and installation of automated accounting systems.

Prerequisite: A515 or equivalent

Introduction to the taxation of regular corporations, partnerships, limited liability companies, and S corporations.

Focus on the role that ethics plays in the accounting profession. The ultimate goal of this course is for students to develop a passion for acting ethically in their profession and possess the tools to live out this passion.

Prerequisite: L203 or equivalent

This course examines concepts of law as applied to the accounting profession, including contracts, agency, forms of organization, property, wills and trusts, securities regulation, consumer protection, antitrust, secured transactions, negotiable instruments, commercial paper, payment systems, bankruptcy, and related subject areas.

If you've previously completed one of the accounting courses above and used it toward another degree, you may replace it with an approved elective.

Learning in a Professional Environment

We understand real-life work experience is essential to success outside of the classroom. Learning in a Professional Environment (LIPE) allows you to earn up to three hours of graduate credit for work experience you obtain while earning your MS in Accounting.

Learning in a Professional Environment is a required course for international students who secure an internship, and we highly recommend it for those students who come to the MSA Program without previous work experience in accounting. LIPE provides a way to put accounting skills into practice while developing professional acumen.

Electives

Accounting

Financial statement analysis is a problem-solving case course designed to teach and understand the techniques used to evaluate the financial dynamics of businesses.

This course examines the security and control of information systems (IS) from the perspective of management, including the IS assurance process. The emphasis is on technical, professional, and regulatory best practices in information systems security and assurance. The course is designed to meet the IS security information needs of both managers and IS security assurance professionals. As such, the course is structured to cover most topics in the common body of knowledge (CBK) for professional examinations with an information security component, including the CPA, CISA (Certified Information Systems Auditor) and CIA (Certified Internal Auditor) exams.

This course examines advanced issues in auditing, including in-depth review of forensic accounting and fraud examination, litigation support and expert witness services, the use of statistical sampling in auditing, internal auditing, assurance services, and extending the attestation function.

This course introduces basic concepts of internal auditing, emphasizing business process controls as well as entity-level controls. The course is taught from a corporate governance perspective, which stresses the role played by internal audit in assisting management and the board in evaluating and improving the effectiveness of risk management, internal controls, and the governance process. The course also includes an introduction to audit software.

Business

This course focuses on the application of financial concepts and techniques to the analysis of real estate financing and investment alternatives.

Taxation

This course covers tax treatment of wealth transfers at death (the estate tax) and during lifetime (the gift tax), with emphasis on estate planning.

The course examines the basic principles of state and local taxation, including income taxes, sales taxes, use taxes, inheritance taxes, estate taxes, personal property taxes, real property taxes, and excise taxes.

The course introduces students to the taxation of regular corporations, partnerships, limited liability companies, and S corporations.

This course examines tax treatment, tax problems, and tax planning techniques involving S corporations.

This course examines, among other topics, adoption of and changes in accounting periods, cash and accrual methods of accounting, tax consequences of changing from one method of accounting to another, and installment methods of accounting.

This course provides a brief overview of the basic concepts of the laws and regulations governing NFP organizations. Specific topics include: the formation and dissolution of a NFP entity, the operation and governance of the NFP entity, tax exemption issues, unrelated business income tax, and charitable contributions.

This course provides a very detailed focus of several concepts of the tax laws and regulations governing NFP organizations. Specific topics include: operation of NFP entities, regulation of charitable solicitation, and the unrelated business income tax. This course has a web site that was created with Canvas, a set of tools that assists professors and students to use the web to provide content, communication, and evaluation.

Questions?

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