MAC Course Descriptions

FALL SEMESTER

ACC 519. Applied Financial Management 3 credit hours
Currently Taught By: HANCOCK/PAGACH
Semesters Offered: Fall / Summer
A study of key business decisions made and tools used by chief financial officers (CFO) in their executive management roles. Students will focus on managerial analysis tools (e.g., business plans; budgeting) and finance issues (e.g. funding alternatives, treasury, and cash management). The course will include management skills related to the CFO, such as negotiations, leadership, delegation, interactions with boards, etc.

ACC 525. Advanced Management Accounting 3 credit hours
Currently Taught By: GILES
Semesters Offered: Fall
Uses of accounting data for management decisions within the firm: applications of formal analytical models including decision theory, statistical analysis of cost behavior and optimization models. Management and control of decentralized operations. Design and evaluation of accounting systems. Designed primarily for students in the MBA Program.

ACC 533. Accounting and Tax Research 3 credit hours
Currently Taught By: KRAWCZYK
Semesters Offered: Fall / Summer
Research techniques applicable to tax laws, accounting standards, with emphasis on developing issues and facts, assessing authority, analytical skills, professional judgment, and formal communication of findings; use and application of traditional and computerized research databases; future of accounting discipline; ethics.

ACC 540. Assessing Risks of Information Technology
3 credit hours
Currently Taught By: BEASLEY
Semesters Offered: Fall
Recognition of information technology risks. General and application internal controls for information systems environments. Client/server, end-user computing, and service bureau internal control environments. Computerized auditing techniques. Risks of emerging technologies.

ACC 600. Managerial and Career Effectiveness  1 credit hour
Currently taught by KRAWCZYK
Semester offered: Fall
Knowledge and skills needed to advance professional accounting career. Strategic communication of self and ideas in professinal and classroom settings. Diagnosis of organizational culture. Impression mangament and appropriate business behavior. Leadership of individuals, group dynamics and team building.

SPRING SEMESTER

ACC 508. Advanced Commercial Law 3 credit hours
Currently Taught By: PEACE
Semesters Offered: Spring
The principles of statutory law and common law relevant to corporate and public accountants. Legal research.

ACC 510. Accounting for Mergers & Acquisitions
1.5 credit hours
Currently Taught By: BRANSON
Semesters Offered: Spring / Summer Study Abroad
This course provides a thorough study of accounting for equity method investments, business combinations, and preparation of consolidated financial statements for a parent corporation and one or more subsidiaries.

ACC 511. Accounting for Derivatives & Hedging Activities  1.5 credit hours
Currently Taught By: BRANSON
Semesters Offered: Spring / Summer Study Abroad
This course examines several international accounting topics including accounting for foreign currency transactions, accounting for hedges (risk transfer) of exposed foreign currency positions, conversion of foreign currency financial statements to US $ statements, and the movement towards harmonization of accounting standards worldwide.  We will also thoroughly explore the use of and required accounting for various derivative securities.

ACC 530. Advanced Income Tax 3 credit hours
Currently Taught By: SAWYERS
Semesters Offered: Spring
Federal income tax treatment of corporations; partnerships; estates; trusts; and profit and loss distributions to shareholders, partners and beneficiaries. Introduction to wealth transfer taxes and family tax planning.

ACC 551. Advanced Auditing 3 credit hours
Currently Taught By: BRAZEL
Semesters Offered: Spring / Summer
Current issues and regulation of the auditing profession; application of generally accepted auditing standards and determination of sufficient competent evidential matter including analytical procedures and statistical sampling. Auditor ethics, other auditing services, government auditing, compilation, review, and other attestation services.

 

Return to top