MAcc课程

程序的格式

Our MAcc program is offered in a two semester, daytime cohort format. 课程是 taken in sequence, with new cohorts commencing every fall semester. 你会开始 和你的同伴一起. If you are a recent graduate or are taking a year off to pursue your MAcc and CPA, then our full-time, daytime program may be a good fit 为你. 我们不提供夜校或在线课程. If you have an interest in a more flexible or evening program, please see our 会计学方向MBA.

你可以专攻审计/咨询或税务. 每个人都需要18个小时的核心训练 accounting courses, and 12 hours of specialty courses. 你将带着宽广的胸怀毕业 breadth of knowledge to prepare you for a specific area of accounting practice without 限制你的总体会计观点.

Our Audit/Advisory specialty consists of courses approved by the Institute of Internal Auditors (IIA) for a special Internal Audit Education Partnership (IAEP) certificate. Audit/Advisory track students will receive an IAEP certificate upon completion of our program. Students have the opportunity to participate in the IIA’s International Case Competition in Orlando.

Our 会计学院’s 内部审计中心 is one of 12 world-wide recognized by the IIA as a Center of Excellence. 了解我们的 内部审计中心 is leading the way in industry research and education.

MAcc课程

核心课程(18学时)
 
  • 3课时0实验课时3学时
    先决条件: 进入MAcc项目 
    A study of financial audits, assurance services, and internal audits. 强调的是 关于当前的发展.
  • 3 学时 0 实验室的时间 3 学分
    先决条件: 进入MAcc项目.
    This course examines corporate governance and the broader business environment from the perspective of accounting. The course will be taught in a seminar format, with a great deal of interaction in class. 
  • 3 学时 0 实验室的时间 3 学分
    先决条件: 进入MAcc项目.
    A study of the federal income taxation of corporations and shareholders. 主题 include corporate contributions, distributions of shareholders, stock redemptions, 还有公司清算.
  • 3 学时 0 实验室的时间 3 学分
    先决条件: MAcc项目录取通知书 
    A study of financial accounting theory and its application, including current and 未来的商业报告模式.
  • 3 学时 0 实验室的时间 3 学分
    先决条件: 进入MAcc项目
    Preparation for professional licensure or certification and career advancement consistent with students’ professional goals. Students work with faculty advisers to develop a plan for licensure or certification and for honing professional skills consistent with their go
  • 3 学时 0 实验室的时间 3 学分
    先决条件: ACCT 7701 
    Continuation of ACCT 8701: Preparation for professional licensure or certification and career advancement consistent with students’ professional goals. Students work with faculty advisers to develop a plan for licensure or certification and for honing professional skills consistent with their goals. 学生准备最后的顶点项目.

选修要求(12学时)

选择下列选项之一:

选项A:审计/咨询专业化

  • 3 学时 0 实验室的时间 3 学分
    先决条件: 录取会计硕士课程
    This course is intended to extend the student’s knowledge and understanding of systems and controls with a focus on the role of risk professionals (for example, 风险顾问和内部审计师).
  • 3 学时 0 实验室的时间 3 学分
    先决条件: 录取会计硕士课程
    This course will extend the student’s knowledge and understanding of accounting and data analytics with a focus on the role of risk professionals and forensic accountants (for example, 咨询顾问及内部审计师).
  • 3 学时 0 实验室的时间 3 学分
    先决条件: MAcc项目的录取
    This course covers several topics related to 监管 of public financial reporting 监管.
  • 3 学时 0 实验室的时间 3 学分
    先决条件: 进入MAcc项目.
    This course is designed to provide advanced internal audit knowledge to students considering careers in the accounting and auditing functions with an emphasis on internal auditing. The purpose of the course is to extend students’ knowledge of auditing in today’s organizations; knowledge that extends beyond the traditional attestation of the financial statements. The course examines in detail internal audit theory, applies internal audit concepts to real corporate cases and involves critical analysis of internal audit practices. The course will also incorporate research papers to achieve its objectives.

方案二:税收专业化

  • 3 学时 0 实验室的时间 3 学分
    先决条件: 进入MAcc项目.
    介绍美国.S. federal tax system, including research processes, tax practice, and procedural issues. This course is intended to strengthen students’ problem solving and communication skills in a tax research setting. Electronic tax research services are used in the search for applicable tax authority.
  • 3 学时 0 实验室的时间 3 学分
    先决条件: 进入MAcc项目.
    An advanced study of the federal income taxation of flow-through entities, including partnerships, S Corporations and Limited Liability Companies. 主题包括贡献 and distributions from a flow-through entity; reporting of profits, gains and losses; complete and partial liquidations; and the partnership special allocation rules.
  • 3 学时 0 实验室的时间 3 学分
    先决条件: 进入MAcc项目
    The goal of this course is to develop knowledge and research skills in the area of state and local taxation. 这门课程将包括对美国法律的回顾.S. Constitution’s Due Process and Commerce Clauses, and resulting court cases. 国家个人收入计算, 企业收入, 销售, 从价财产税也将包括在内. Selected current issues in the area of state and local taxation will also be incorporated. 遗产税和赠与税也将被调查.
  • 3 学时 0 实验室的时间 3 学分
    先决条件: 进入MAcc项目.
    This course examines the income tax consequences of foreign income for U.S. 纳税人 和U.S. 外国纳税人收入. 涵盖的主题包括国外税收抵免， Subpart F income, controlled foreign corporations, and sourcing rules.


课程总计(30学时)