2013–2014 Master of Accountancy Courses

 

MACC 562 Investments and Analysis (3)

A survey of the organization and regulation of security markets, security analysis and valuation, and principles of portfolio management from the perspective of the individual investor.

       
MACC 601 Internal Reporting and Business Control (2)

This course explores the recording and reporting of financial information to assist management with planning and control issues. Special emphasis will be placed on forecasting, budgeting, performance evaluation, and corporate governance. This course must be taken concurrently with MACC 602.

       
MACC 602 Information Technology in the Business Environment (2)

This course explores the use of information technology in both the domestic and global business community. Special emphasis will be placed on IT security, networks, electronic commerce, and internal reporting. This course must be taken concurrently with MACC 601.

       
MACC 603 Financial Reporting and Control I (2)

This course focuses on the creation of financial accounting reports in a global community. The course will closely examine Generally Accepted Accounting Principles mandated for organizations reporting financial information in both the U.S. and abroad. Specific topics include business combinations, consolidations, derivative instruments, and international accounting standards. This course must be taken concurrently with MACC 604.

       
MACC 604 Financial Reporting and Control II (2)

This course focuses on the creation of financial accounting reports in a global community. The course will closely examine Generally Accepted Accounting Principles mandated for organizations reporting financial information in both the U.S. and abroad. Specific topics in governmental and non-profit reporting, employee benefits, leases, and contingencies will be covered. This course must be taken concurrently with MACC 603.

       
MACC 605 Accounting Ethics (2)

This course focuses on the ethical decisions accountants face during the recording, reporting and auditing of financial information. Particular emphasis will be placed on the professional responsibilities assumed by CPAs and other professional accountants. The course will also examine the legal environment in which accountants operate.

       
MACC 606 Business Regulation (2)

This course is designed to provide the student with an understanding of the legal enviromnent in which business operates, including the concepts of agency, contracts, debtor-creditor relationships, and sales transactions. The course will also cover the regulatory environment in which businesses operate in the U.S. and abroad.

       
MACC 607 Taxation of Business Organizations (4)

This course provides comprehensive coverage of the Federal income tax structure and application of tax principles to specific problems facing corporations, partnerships and other business organizations. The course includes the preparation of tax returns for corporations and pass-thru entities.

       
MACC 608 Auditing and Attestation I (2)

This course studies the audit and attestation functions performed by professional accountants. The course will closely examine the responsibilities of the auditor, including risk assessment, audit planning, and the evaluation of internal controls. This course must be taken concurrently with MACC 609.

       
MACC 609 Auditing and Attestation II (2)

This course studies the audit and attestation functions performed by professional accountants. The course will closely examine the gathering and evaluation of audit evidence, including the use of computerized audit programs. The course will also cover the various type of reports issued in an audit or attestation engagement. This course must be taken concurrently with MACC 608.

       
MACC 624 Financing New Ventures (2)

This course analyzes the financing options available to new ventures and the financial viability of new ventures. Securities and Exchange Commission regulations, due diligence procedures, financing events, and tactical maneuvers necessary in financing stages are explored.  The course includes financing start-ups, financial planning for the smaller enterprise, going public, selling out, bankruptcy, and evaluating multiple capital sources.

       
MACC 631 Business Valuation (2)

This course focuses on the theory and, more importantly, the practice of determining the value of closely help businesses as well as start-ups. In addition to determining value, the class will focus on value creation, valuation as it applies to mergers and acquisitions and value management within organizations. This course will be of interest to students who are interested in pursuing careers in entrepreneurial settings such as starting a company, purchasing a business, working in business development, mergers and acquisitions and the practice of professional business valuation.

       
MACC 632 Mergers and Acquisitions (2)

This course studies the theory, strategy and execution of mergers and acquisitions. M&A is among the most dynamic, and difficult, strategic activities that firms can undertake. While the market for M&A has been very cyclical, corporate strategists need to understand the application of M&A techniques, including due diligence, deal structure, valuation, financing, and post-merger integration issues.

       
MACC 634 Business Plan Development (2)

Develops a framework for beginning an entrepreneurial firm with the focus on being and remaining innovative, starting with the business plan and continuing through the firm life cycle. Using case studies to develop successful business plans, the course specifically analyzes the market need, financing options, demand estimation, and financial forecasting. Through each phase of the planning, special emphasis is accorded to issues surrounding firm flexibility versus rigidity for maximum receptiveness to innovation. Models for the continued use of planning criteria for post start-up phases are developed and analyzed. Prerequisite: MBA 620C, 625C, 635C, 645C. Offered Spring semester.

       
MACC 635 Executive Financial Decision Making (2)

This course introduces techniques for high-level financial performance evaluation and decision making. It requires students to utilize and synthesize finance and accounting concepts introduced in MBA 625C and 630C.  Topics include valuation, due diligence, mergers and acquisitions, and financial statement analysis.

       
MACC 637 Negotiations and Persuasion (2)

This class focuses on negotiation and persuasion principles as a basic means to go about getting what you want from others. The class is based upon the theory of rhetoric with primary focus being placed on the application of this theory to back and forth communication designed to reach agreements with others. The class will utilize videotaped simulations, role plays and actual negotiation assignments in order to develop negotiation and persuasive techniques.

       
MACC 640 Managing Processes (2)

Upon the completion of this course, students will be able to explain and illustrate the purpose, importance and place of operations management in organizations; identify and discuss the key operational issues faced by operations managers; and select and apply appropriate tools and techniques to analyze complex operational issues, and use them to develop viable courses of action.

       
MACC 641 Individual Income Taxation (3)

Designed for both accounting and non-accounting students. The course provides comprehensive coverage of the Federal income tax structure and application of tax principles to preparation of individual tax returns.

       
MACC 658 Communication and Interpersonal Skills (2)

Communication effectiveness is crucial for leaders in today’s complex, volatile business climate. Research spanning several decades consistently has shown that leaders with strong communication skills are more likely to receive job offers and promotions, and they’re more successful when faced with a wide range of leadership challenges, including working in teams, coaching others, resolving conflicts, and negotiating. Communication is an essential leadership tool; leaders who communicate well are more credible and effective. The course focuses on four primary aspects of communication: interpersonal communication, discussion facilitation, oral presentations, and writing.