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Course Catalog

MSA 500. Professional Accounting Research (1-3) Explores the interaction of theory, research, and application of financial accounting and auditing standards. Students will learn to use the research techniques, analytical skills, professional judgment, and communication skills needed by professional accountants to apply FASB, AICPA, PCAOB and SEC accounting and auditing pronouncements.

MSA 503. Current Topics in Nonprofit Organization Accounting (1-3) A survey of the accounting and financial reporting practices of government and other types of nonprofit organizations, and a critical review of contemporary issues concerning changes to existing government and nonprofit accounting and financial reporting methods.

MSA 504. Federal Tax Research (1-3) Tax research techniques applicable to federal tax laws in regard to individual, corporate and partnership taxpayers. Use of traditional and computerized tax services in the solution and reporting of tax cases.

MSA 505. Partnership and S Corporation Taxation (1-3) This course studies principles of taxation applicable to partnerships and S corporations. The course emphasizes the tax consequences of organizations, operations, distributions, and liquidations for entities and their owners.

MSA 506. Estate Planning (1-3) An examination of wealth transfer taxes and income taxation of estates and trusts. The course further looks at the integration of these taxes and the planning opportunities available to minimize tax liabilities.

MSA 508. Taxation and Business Decisions (1-3) This course examines the impact of taxation on managerial decisions, policies, and procedures with respect to the organization and operation of a corporation. Topics of study may include the tax consequences of contributions, non-liquidating distributions, and income determinations for corporations and shareholders.

MSA 509. Taxes on the Financial Statements (1-3) This course provides an analysis of accounting for income taxes under Accounting Standards Codification 740, Income Taxes. Topics include differences between financial and income tax accounting, deferred taxes, and financial accounting requirements for determining and reporting the income tax provision.

MSA 510. Tax Planning Techniques (1-3) This course explores the opportunities for planning under federal tax law. Topics of study include business acquisitions and liquidations, consolidations, and international operations for corporations and other business entities.

MSA 511. Tax Policy and Strategy (1-3) This course provides discussion of U.S. federal and state tax policy, and tax policies of developing and developed countries. Topics include efficiency, equity and fairness of tax systems, tax policy and government budgets, macroeconomic and social impacts of tax policy. This course will cover specific direct and indirect taxes, such as property taxes, transfer taxes, consumption taxes, and international taxes.

MSA 512. Auditing Concepts (1-3) Study of the objectives, standards, procedures and reporting requirements associated with a public accountant's role in auditing financial statements and performing assurance engagements. Students will learn how to make client acceptance decisions, plan and conduct audits and generate appropriate report(s) in light of competitive, legal and ethical constraints.

MSA 515. International Management and Strategy (1-3) Explores how managers in firms are affected by key environment factors, such as politics, culture, economics and geography, etc. It studies strategies for resolving the differences and challenges posed by international business opportunities and competition.

MSA 516. Systems Assurance (1-3) Study of systems issues in today's technological environment with an emphasis on auditing an EDP system. Includes a study of auditor control risk; organization, documentation, hardware and software control; auditing computer programs, computer files, computer processing; and auditing third party and expert systems.

MSA 517. Human Resource Management (1-3) A survey of the relationship between management of human resources and the effective management of the firm. Topics covered include staffing, performance appraisal, compensation systems, discipline, due process, motivation, team development and effectively managing meetings.

MSA 518. Risk Based Auditing (1-3) Selected areas of auditing including analytical procedures, statistical sampling, internal control, internal auditing, auditor reports, and other attestations. Emphasis on directed readings, case studies, individual research and special reports.

MSA 520. International Accounting (1-3) A survey of international accounting topics including comparative accounting systems and practices, internal accounting standards, analyzing foreign financial statements, and transfer pricing.

MSA 521. Current Trends in Communication and Technology (1-3) Current and emerging issues in communications and technology that affect or are affected by business. Hardware and software issues concerning end-user computing are explored. Communications technology and software for accessing information beyond the organization's boundaries are stressed.

MSA 522. Business Database Systems (1-3) Major database structures are presented and discussed. The relational database structure is stressed. Conceptual foundations, such as normalization, are integral to the course. Students are required to become competent users of major database management features: report generation, development of input forms that maintain integrity, and queries.

MSA 524. Accounting Information Systems Analysis and Design (1-3) A study of concepts and techniques related to the systems development life cycle, structured systems analysis and design techniques, and rapid application development with particular focus on accounting information systems.

MSA 525. Marketing Management (1-3) Examining major factors considered in the analysis, development, and control of marketing programs. Attention is directed to decisions concerning service offerings, pricing strategy, promotional methods, and the channels of distribution. Emphasis is placed on the role marketing plays in the management and decision-making of the firm.

MSA 526. Advanced Financial Accounting (1-3) Advanced study of the principles, theory and authoritative standards governing the preparation of financial statements. Topics include International Financial Reporting Standards, cash flow reporting, fair value accounting, and accounting for income taxes, leases, pensions and derivative financial instruments.

MSA 527. Marketing Professional Services (1-3) An in-depth exploration of the marketing of professional services, highlighting the distinctions which exist in the marketing of intangibles. In addition, the managerial implications of these distinctions and strategies available to overcome the difficulties associated with the marketing of services are examined.

MSA 528. Consolidations and Financial Topics (1-3) The study of corporate mergers and acquisitions and the related accounting issues. Topics include acquisition accounting under the purchase method and preparation of consolidated financial statements in parent/subsidiary relationships. Current merges and acquisitions are also studied. Additional financial topics are covered related to mergers.

MSA 530. Management Decisions and Control (1-3) Advanced theoretical and applied analysis of financial information systems for management planning and control. Topics include management control systems, strategic cost analysis, activity-based cost management and budgeting systems.

MSA 534. Accounting Practicum: Tax/Audit (1-3) A capstone course that examines the current issues facing the accounting profession including financial reporting, management accounting and control, information systems, and professional certification topics. The course includes a comprehensive project with a required professional presentation to faculty and business leaders.

MSA 535. Accounting Practicum: Accounting Information Systems (1-3) Prerequisite. MSA 524. A study and application of concepts related to the systems development lifecycle. The course includes a comprehensive project which will involve the analyzing, designing, and/or implementing an accounting information system for a real world client.

MSA 539. Corporate Financial Management (1-3) Examination of corporate decision-making process using cases to emphasize application of theory. Evaluation of balance sheet, income statement, cash flow statement and statement of stockholder's equity for purpose of controlling and financing growth.

MSA 540. Cases in Financial and Investment Management for the Accountant (1-3) Examination of corporate decision-making process using cases to emphasize application of theory. Evaluation of balance sheet, income statement, cash flow statement and statement of stockholder's equity for purpose of controlling and financing growth. Examination of investor decision-making process using cases to emphasize application of theory. Evaluation of pricing of various capital market instruments including derivative securities and convertible securities. Fundamentals of constructing efficient portfolios and writing investment policy statements for both individual and institutional investors.

MSA 550. Professional Development (1-3) While other MSA courses teach the technical accounting, auditing, tax, and systems standards, the accounting profession expects new graduates to know, the purpose of this course is to teach students the non-technical skills and tools necessary to perform successfully in the accounting profession. This course will improve students’ understanding of the importance of professional development and life-long learning in the accounting profession. This course will develop student’s business communication skills both written and oral, as well as provide students opportunities to start communication workshops, accounting technical presentations, networking events, preparation of professional certification plan, sitting for a professional certification, and the preparation of a final paper.

MSA 560. Legal Environment and Business Regulation (1-3) A study of the management process and how it is influenced by the constitutional, legislative, judicial, regulatory, administrative, and social forces exerted on the business and social environment.

MSA 562. Business Law for Accountants (1-3) This course is designed for students who have not taken undergraduate Business Law courses. Topics covered will include an overview of Tort Law, Contract Law, Property Law, Business Organizations, UCC Law, Secured Transactions, Commercial Paper, and Bankruptcy.

MSA 564. Seminar in Accountant's Legal Liability (1-3) Discussion of common liability theories used against the accounting profession. Theories include: breach of contract, negligence, fraud, and securities liability under the 1933 and 1934 Securities Acts. Expert witness liability, liability to third party users of financial statements and how noncompliance of GAAP and GAAS affect liability are also covered.

MSA 566. Environmental Law (1-3) This course will examine the purposes, methodology and effects of the law as it relates to environmental issues such as water and air pollution, toxins and land use. Topics will include current affairs, common law rights and remedies, the current legislative and regulatory framework and market-based approaches.

MSA 591. Directed Individual Study (1-3) Prerequisite: Consent of the MSA director.

MSA 592. Topics in Accounting (1-3) Prerequisite: Consent of instructor. Study of topics or issues not covered in existing courses.