Master of Accounting

Basic financial accounting theory, including the recording of business transactions and preparation of financial statements using “generally accepted accounting principles” (GAAP). Analysis and interpretation of financial data to assist users in their decision-making.  Spreadsheets and accounting system software.

Prerequisite: ACC 601M

Study of the design and internal control perspectives of accounting information systems, including systems analysis, decision support systems, system implementation, and the audit of management information systems.

Prerequisite: ACC 601M

The first of two courses covering a substantial portion of U.S. financial reporting principles known as GAAP, including an in-depth review of the conceptual framework and principal financial statements. Emphasis is on revenue and expense recognition, together with accounting for current assets.

Prerequisite: ACC 610M

The second of a two course sequence covering a substantial portion of U.S. financial reporting principles known as GAAP, accounting for tangible assets, natural resources and intangible assets, current and long-term liabilities, leases, and shareholder equity.

A study of the statutory provisions, judicial doctrines, and implementation of the theory and practice of federal income taxation of “C” corporations, “S” corporations, and partnerships.

Prerequisite: ACC 601M

This course discusses cost terminology, cost measurement concepts, cost accumulation systems, accumulating, and allocating overhead costs using various cost drivers.

Auditing procedures (compliance and substantive) for cash, receivables, inventory, payables, long-term debt, equity balances and related income statement accounts. Writing of auditor’s reports, including special reports, and review/compilation reports in accordance with AICPA standards.

Studies the fundamentals of accounting ethics focusing on case and scenarios analysis, discussions, identification of possible solutions focusing on students acquisition of good ethical judgement. The objective of the course is to increase a students ethical sensitivity to major areas of ethical concern in the study of accounting. At the present time, completion of the course provides credit for CPA licensing in the State of California.

Provides skills to input, manage, and analyze large sets of data. Other skills emphasized are the extraction of relevant data and the effective communication of that information to the end user. Exposure will be provided

A combination of accounting and investigative techniques used to discover financial crimes. Skills necessary to collect, analyze, and evaluate accounting evidence will be developed. Interpretation of suspicious activities and formal reporting thereof will be developed.

Application of accounting concepts and reporting techniques applied in a management decision-making context and analysis of accounting data from a real-world case study and present their analysis, conclusions, and recommendations.

Mechanisms, rules, and procedures implemented by a company to ensure the integrity of financial and accounting information, promote accountability and prevent fraud. Committee of Sponsoring Organizations of the Treadway Commission control standards covered.

Covers critical legal issues such as contracts, loan documents, and taxation. Emphasis on ensuring that experienced accountants make sound decisions based on sound financial and legal information.

Examination of concepts of accounting for business combinations, with emphasis on the consolidation and financial reporting of parent/subsidiary relationships. Accounting for the formation, operation, and liquidation of partnerships, foreign currency translation and hedging, segment reporting, and international financial reporting standards.

Accounting principles used by governmental units and non-profit organizations. Concepts of fund accounting and the analysis and interpretation of the financial statements.

Performance Management (PM) and Supply Chain Management (SCM) require metrics and indicators to measure value, weaknesses and opportunities through business intelligence. Using data to set objectives and measure the internal and external performances through analytics has been a proven method to business success. Business analytics provide a proactive approach to identify and solve problems before it takes place. Data improvement, data quality assessment, data cleansing and normalization, methods and process improvements will be discussed.

Studies the fundamentals of accounting ethics focusing on case and scenarios analysis, discussions, identification of possible solutions focusing on students acquisition of good ethical judgement. The objective of the course is to increase a students ethical sensitivity to major areas of ethical concern in the study of accounting. At the present time, completion of the course provides credit for CPA licensing in the State of California.

Provides skills to input, manage, and analyze large sets of data. Other skills emphasized are the extraction of relevant data and the effective communication of that information to the end user. Exposure will be provided

Study of the statutory provisions, judicial doctrines, and implementation of the theory and practice of federal income taxation of individuals.

Course topics will focus on the dynamics of change, organizational redesign, and the essential skills necessary for leaders to initiate corporate and organizational transformations. Resistance and acceptance of change initiatives, including the impact of organizational culture will be examined. Students will strengthen their leadership skills and strategies in order to initiate and implement change through problem-solving experiences across a broad range of organizational contexts.

Integration of the knowledge, skills, and abilities required to design, conduct, and evaluate effective conflict resolution and negotiation practices. Course topics include interpersonal and intra-group conflict resolution; persuasion, problem solving techniques and decision-making in conflict resolution; overcoming bias, anger, and retaliation. Students will develop leadership and dialogue skills used to navigate conflict situations, and begin to detect conflicts as potential clues of organizational challenges.

Prerequisite: ACC 653M; ACC 652M; ACC 654M; ACC 615M; ACC 640M; ACC 631M

This is a field practicum placement course which will be conducted under the supervision of a licensed CPA. Students will work as an accounting apprentice while participating in an academic seminar. This course will include formal learning assessments administered at a regular cadence. This course is 6 months in duration and will meet outside of regular class hours. International students are subject to special restrictions and should consult their international student admissions advisor. Grading is S, U or I.

Prerequisite: ACC 588A

This is the continuation of a field practicum placement course which will be conducted under the supervision of a licensed CPA. Students will work as an accounting apprentice while participating in an academic seminar. This course will include formal learning assessments administered at a regular cadence. This course is 6 months in duration and will meet outside of regular class hours. International students are subject to special restrictions and should consult their international student admissions advisor. Grading is S, U or I.