Master of Science Accounting (MSA)

This course will concentrate on the integration of accounting theory and practice through practical simulation problems, and research. • Financial Accounting and Reporting

This course will concentrate on the integration of accounting theory and practice through practical simulation problems, and research. • Audit and Attestation

This course will concentrate on the integration of accounting theory and practice through practical simulation problems, and research. • Business Environment and Concepts, BEC

This course will concentrate on the integration of accounting theory and practice through practical simulation problems, and research. • Regulations

This course will explore the fundamentals of governmental and not-for-profit accounting. This course will pursue an understanding of general, governmental, not-for-profit and health care accounting, financial reporting, and financial statement analysis. This course will benefit accounting students who are preparing for the Uniform Certified Public Accountant (CPA) examination and for civil service and the Certified Government Financial Manager (CGFM) examination. Public administration majors who seek to be employed by governmental and not-for-profit organizations, including the federal and state government, health care entities, colleges and universities, and voluntary health and welfare organizations.

This course will explore the application of the audit process to the accounting cycles and the process of completing the audit and other assurance and nonassurances services. The course will also cover internal and governmental financial auditing and operational auditing.

This course will cover home office and branch accounting, including combined corporate entities and consolidations.. The formation, operation, changes in ownership interest, and liquidations of partnerships, corporation liquidations and reorganizations.

This course will exploration of the influences of taxes on business decisions and the application of tax law to corporations and partnerships, trusts, estates and gifts through practical case studies and research.

This course will explore International Accounting Standards. International accounting control systems, multinational strategy, comparative systems and practices, international taxation, and foreign external auditing. The course will concentrate on the integration of accounting theory and practice through practical simulation problems, and research.

The course will focus on the central concepts that build our tax framework. Students will explore the tax concepts that affect corporations and partnerships. Course work will include comprehensive coverage of relevant tax code and regulations including major developments in Federal income taxation.

Special Topics in MSA

The experience of an internship in a public service or not-for-profit organization, or completing a project relevant to the student and his/her employer is a vital component of the MSA program. Students determine the project or internship which would be most useful to them or their career goals. The specific course requirements are arranged through and coordinated with a faculty member of the graduate program. Students may enroll in from one to three credits per semester, with a maximum of six credits for the degree. Arrangements for the specific placement or project are the result of student initiative and must be made with an instructor (and host organization if appropriate) prior to the term of enrollment. All grades will be either pass or fail.