| Graduate Level |
| AREA |
COURSE/HOURS |
| Accounting |
ACC 5303* or equivalent undergraduate hours |
| Business Law |
BLAW 5308* or equivalent undergraduate hours |
| Economics |
ECO 5302* or equivalent undergraduate hours |
| Finance |
FIN 5307* or equivalent undergraduate hours |
| Statistics |
QMST 5309* or equivalent undergraduate hours |
|
| *Students must be admitted to the MAcy program before enrolling in
graduate-level background courses. |
| Undergraduate Level Classes |
| Course Number |
Course Title |
Number of Hours |
| ACC 3301 |
Ethics and Professional Issues in Acc |
3 semester hours |
| ACC 3313 |
Intermediate Accounting I |
3 semester hours |
| ACC 3314 |
Intermediate Accounting II |
3 semester hours |
| ACC 3327 |
Income Tax Accounting |
3 semester hours |
| ACC 4313 |
Auditing |
3 semester hours |
|
| MAcy Graduate-level Core Courses |
| All MAcy students must complete 12 hours of graduate core courses. Students must satisfy all prerequisites of a graduate course before enrolling. These prerequisites include the background course or its equivalent and undergraduate accounting courses, if applicable. Accounting Policy, ACC 5368, should be taken in the student's last semester because it serves as teh capstone course for integrating the course material in the MAcy program. |
| Course Number |
Course Title |
Number of Hours |
| ACC 5360 |
Selected Topics in Financial and International Accounting |
3 semester hours |
| ACC 5366 |
Advanced Tax Concepts |
3 semester hours |
| ACC 5367 |
Seminar in Auditing |
3 semester hours |
| ACC 5368 |
Accounting Policy |
3 semester hours |
|
| MAcy Elective courses |
| Students must complete 18 hours of graduate-level accounting and business electives.
Students must satisfy all prerequisites of an elective course before enrolling, including any undergraduate accounting prerequisites. |
| Accounting Electives |
| choose 6 hours from: |
| Course Number |
Course Title |
Number of Hours |
| ACC 5362 |
Cost and Managerial Accounting Theory |
3 semester hours |
| ACC 5363 |
Contemporary Accounting Theory |
3 semester hours |
| ACC 5365 |
Accounting and Auditing in Nonprofit Organizations |
3 semester hours |
| ACC 5369 |
Special Studies in Accounting |
3 semester hours |
| ACC 5370 |
Internship in Accounting |
3 semester hours |
|
| Business Electives |
| choose 9 hours from: (Other courses with approval of advisor) |
| Course Number |
Course Title |
Number of Hours |
| CIS 5355 |
Database Management Systems |
3 semester hours |
| CIS 5358 |
IT Systems Project Management |
3 semester hours |
| CIS 5360 |
E-Commerce: Strategies, Technologies, and Applications |
3 semester hours |
| ECO 5310 |
International Economics |
3 semester hours |
| ECO 5316 |
Managerial Economics |
3 semester hours |
| FIN 5337 |
International Finance |
3 semester hours |
| FIN 5387 |
Managerial Finance |
3 semester hours |
| MGT 5314 |
Organizational Behavior and Theory |
3 semester hours |
| MGT 5375 |
International Management-Latin America |
3 semester hours |
| MGT 5390 |
Business Research Methods |
3 semester hours |
| MKT 5321 |
Marketing Management |
3 semester hours |
| MKT 5330 |
International Marketing |
3 semester hours |
| QMST 5334 |
Advanced Statistical Methods for Business |
3 semester hours |
| |
Other courses with approval of advisor |
|
|
| Accounting or Business electives |
| Choose 3 hours from any graduate accounting or business courses. |
| ACC 5303 Fundamental Accounting Concepts. (3-0) |
| A conceptual, presentation of introductory financial and managerial accounting with applications. The emphasis is on understanding basic elements of financial statements, the effect of business events on the statements, and the use of accounting information in decision making. May not count as an elective MAcy course. |
| ACC 5360 Selected Topics in Financial and International Accounting. (3-0) |
Study of specialized financial accounting topics, existing and prospective necessary for an advanced understanding of financial reporting. The international financial reporting issues include reporting differences, comparison of standards, standard setting, and global harmonization of accounting standards and the place of the International Accounting Standards Committee (IASC).
(Prerequisite: ACC 3314). |
| ACC 5362 Cost and Managerial Accounting Theory. (3-0) |
A study of recent developments and topics in the area of cost and managerial accounting. Includes a discussion of quantitative techniques and their applicability to accounting problems.
(Prerequisite: ACC 3365 or consent of the instructor). |
| ACC 5363 Contemporary Accounting Theory. (3-0) |
A study of the developments of current accounting theory including pronouncements by the FASB. Emphasis is placed on current accounting issues.
(Prerequisite: ACC 3314). |
| ACC 5365 Accounting and Auditing in Nonprofit Organizations. (3-0) |
A study of the objectives and standards underlying accounting and auditing practices in nonprofit organizations including governmental entities, colleges and universities, hospitals, and other nonprofit organizations. Topical coverage includes the system of fund accounting, financial report preparation and analysis, and related audit and ethical considerations.
(Prerequisite: ACC 5360 or consent of the instructor). |
| ACC 5366 Advanced Tax Concepts. (3-0) |
A study of the tax treatment of partnerships, S Corporations, C Corporations, and estates and gifts.
(Prerequisite: ACC 3327). |
| ACC 5367 Seminar in Auditing. (3-0) |
A continuing study of the underlying theory of auditing with an emphasis on professionalism, ethics, and legal liability. Coverage will also extend to the responsibilities and standards for external auditing, governmental auditing and international auditing, including exposure to current developments in these areas. Practical applications will focus on risk assessment, the use of analytical procedures and the use of the computer as an audit tool.
(Prerequisite: ACC 4313). |
| ACC 5368 Accounting Policy. (3-0) |
| An integrative, case method approach to financial, managerial, and nonprofit accounting with particular emphasis on the use of accounting information for decision making and related ethical considerations. Should be taken in the last semester of the student's MAcy program. |
| ACC 5369 Special Studies in Accounting. (3-0) |
Directed study and research on selected accounting topics, including the development of accounting thought and research in; advanced tax topics, international accounting, professional ethics and managerial and financial accounting. Courses will be offered as independent instruction.
(Prerequisite: Consent of the instructor and chair). |
