Master of Accountancy (MAC)

MAC 600. Master of Accountancy0 Units

Description: Master of Accountancy

For class offerings for a specific term, refer to the Schedule of Classes

MAC 620. Advanced Audit and Assurance Services3 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: Advanced study of the theory and practice of audit and assurance services, including case studies.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 622. Advanced Accounting Information Systems3 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: Study of the design, implementation, documentation and audit of accounting information systems. Emphasis is placed on internal controls the design of audit trails.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 624. Advanced Topics in Federal Taxation3 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: Advanced study of taxation of individuals, estates and trusts, and gifts. Retirement and family tax planning topics are also covered.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 626. Advanced Corporate Financial Reporting3 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: Advanced topics in corporate financial accounting and reporting, including consolidation accounting, accounting for foreign currency statements, and business acquisition accounting.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 628. Professional Research Tools and Techniques3 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: This course examines the use of professional research tools to resolve complex issues related to financial accounting and reporting, assurance services, and taxation. Students will gain practical experience using research tools widely used in practice by professional accountants.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 630. Ethical Judgment and Decision Making1.5 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: This course examines ethical judgment and decision making in the context of professional accounting practice. Ethical issues and techniques for dealing with those issues will be examined.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 632. Leadership for Professional Accountants1.5 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: This course examines theories of leadership and the practice of leadership in professional accounting and business.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 634. User Perspectives on Financial Reporting1.5 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: This course examines financial statements from a user perspective, and the implications of that perspective on preparers and auditors.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 636. Current Topics in Audit and Financial Reporting1.5 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: This course studies current topics with implications for financial accounting and reporting, and auditing.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 638. Data Analytics for Professional Accountants3 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: This course examines data analytics of large and unstructured sources of data, and the implications of big data for auditors, preparers, and users of financial reports.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 640. CPA Preparation and Review AUD1.5 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: This course prepares students for the CPA exam, the AUD section, and broadens the scope of their knowledge in this area of professional accounting practice.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 642. CPA Preparation and Review REG1.5 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: This course prepares students for the CPA exam, the REG section, and broadens the scope of their knowledge in the area of professional accounting practice.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 644. CPA Preparation and Review BEC1.5 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: This course prepares students for the CPA exam, the BEC section, and broadens the scope of their knowledge in this area of professional accounting practice.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 646. CPA Preparation and Review FAR1.5 Units

Prerequisite(s): Admission to the Masters of Accountancy program.

Description: This course prepares students for the CPA exam, the FAR section, and broadens the scope of their knowledge in this area of professional accounting practice,

For class offerings for a specific term, refer to the Schedule of Classes

MAC 648. Statistics for Auditors1.5 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: Data organization and presentation, descriptive statistics, common probability distributions and sampling distributions, regression and inferential statistics, such as confidence intervals and tests of significance.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 650. White Collar Crime3 Units

Prerequisite(s): Admission to the Master of Accountancy program.

Description: This course focuses on the concept, theoretical explanations, the extent and nature of various types of white collar and occupational crime in both public and private sectors.

For class offerings for a specific term, refer to the Schedule of Classes

MAC 699. MAC Internship3 Units

Prerequisite(s): Enrollment in the Masters of Accountancy program.

Description: Must be enrolled in the Master of Accountancy program; approval of the Director of the School of Accountancy. The experience will provide the student the opportunity to work with a selected organization in an accounting function. The student will apply expertise learned in the MAC program and their undergraduate program to assigned duties. The student will write a synopsis of the work experience detailing the application of knowledge to the assignment and the outcomes achieved.

For class offerings for a specific term, refer to the Schedule of Classes