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Master of Science in AccountingCOURSE DESCRIPTIONS

MACC: Course Descriptions

ACC 501
Forensic Accounting
3 Credits

Prerequisites: MBE 503

This course offers a thorough examination of the current methods and legal concerns for detection and prosecution of economic crimes. The course walks through the forensic process of initial detection, indictment and finally to gaining a conviction from the accountants standpoint. Students will study fraudulent financial reporting, misappropriation of assets, indirect methods of misappropriating income, money laundering and cash flows, evidence management, loss valuations, and providing litigation support and testimony. The course examines how prosecutors enable tax code violations, offshore banking violations, and the Rico statutes to gain conviction of fraudulent and illegal crimes. The forensic accountant is the chief tool used in this process from the standpoint of initial detection, information gathering, and supporting the case from an expert witness and subject matter expert.

ACC 550
Federal Taxation for Partnerships & Corporations
3 Credits

Prerequisites: None

The primary goal of this course is to provide students with basic instruction in tax laws as currently implemented by the Internal Revenue Service and to provide a working knowledge of preparing taxes for a partnerships, “C” Corporations, “Sub chapter S” Corporations, and limited liability companies (LLC). Tax related matters including gross income, deductions, losses, credits, tax computations, determination of basis, capital gains and losses, deprecation of business property and tax treatment of installment sales will be covered in this course.

ACC 555
Advanced Auditing Topics
3 Credits

Prerequisites: None

This course focuses on the auditing practices performed by certified public accountants. Students learn the roles of the auditors and the process for how audits are performed. Topics include fraud risk and evaluation of internal controls, audit planning, audit sampling and information technology usage, audit procedures and analytical tests, audit reporting and required communications, non-assurance services, internal audit, and corporate governance’s effects on auditing.

ACC 560
Advanced Financial Statement Analysis
3 Credits

Prerequisites: None

The objective of this course is to sharpen the skills you will need to analyze and interpret financial statements effectively. Some of the topics we will cover in the course are earnings quality, off-balance sheet financing, inter-corporate investments and consolidations, equity carve-outs, employee stock options, derivatives, foreign currency translation, leases, pensions, and deferred taxes. We also will delve more deeply into the topics of earnings management and ratio analysis and discuss techniques commonly utilized in the valuation of common stock.

ACC 590
Accounting Capstone
3 Credits

Prerequisites: Completion of all other courses needed to meet degree requirementsone

MBA 501
Strategic Leadership and Management
3 Credits

Prerequisites: Acceptance into the MBA, MSF or MSQM program or permission of the college.

Strategic Leadership and Management is the first or second course MBA students take in the NECB MBA program and the first course students take in the MHRM program. Drawing mainly from the fields of Psychology, Business, and Management, this course is designed to expose students to foundational theories, conceptual frameworks, methodologies, and business strategies they will use throughout their studies. Based on the premise that leadership and management skills can be learned, students will examine various theoretical constructs as a means of becoming more aware of their own leadership styles, and apply strategic business models to improve leadership and management skills in others. Students will identify and apply strategic models to analyze business problems, formulate strategic solutions, and make sound decisions.

MBA 505
Managerial Accounting
3 Credits

Prerequisites: None

This course concentrates on providing the MBA student with the necessary managerial accounting education and tools that would be useful in his or her role as part of a top management team. The course covers concepts in managerial accounting ethics, cost-volume-profit analysis, cost behavior, methods of product costing and cost behavior, activity based management, budget decision making, reporting, and determining transfer prices between segments of a business organization. The course objective is to provide the MBA student with effective tools to use in the workplace when considering alternative strategies and decisions as part of the management team and advising other managers. Traditional and modern cost analysis and management are examined through real world examples and decision cases. The new measures for relevant costs and performance reports are prepared with reporting alternatives by segment, activity based and flexible budgeting and the balanced scorecard. This experience will provide you with valuable knowledge and decision making skills that will guide you in the activities that add value to your organizations.

MBA 530
Legal Issues in Business
3 Credits

Prerequisites: MBA 501: Strategic Leadership and Management; MBA502: Applied Quantitative Methods for Business

Business activities must adhere to a set of rules that govern its operation. The rules can come from constitutional, statutory, administrative, or case law. This course will explore example of these rules, how laws and regulations affect business, and areas that have emerged to cause legal issues in the business environment.

MBE 503
Accounting & Ethics
3 Credits

Prerequisites: None

This course’s aims are two-fold: first, to provide students with a basic understanding of accounting methods as they are used for financial reporting and managerial control purposes; second, to provide students with a fundamental understanding of the role that our financial accounting system plays as a motivator and driver of managerial behavior. This course is suitable for both those experienced and unexperienced in accounting.

Basic principles and methods of accounting will be taught and accounting exercises will be included, but the focus of the learning will be on how accounting rules are applied in business settings and their implications for managerial behavior and decision-making. We will study accounting concepts such as materiality, the matching principle, relevance, and reliability. In looking at each of these concepts, we will explore situations in which managerial bias and measurement error can enter the system, altering the perception of firm performance and the reliability of a firm’s financial information. As a result we will include topics such as executive compensation, asset valuation, revenue recognition, and the use of non-financial measures in reporting.

MBE 581
Corporate Stakeholder Relations & Communication
3 Credits

Prerequisites: MBE 510

Approached from a corporate communications perspective, students are provided with techniques for successfully managing and communicating with firms stakeholders. The course looks at the range of communication outlets that require attention in various firm-stakeholder contexts, including negotiations, crisis management, stakeholder protest, etc. Students also explore potential areas of misunderstanding and conflicting priorities that underlie contentious firm-stakeholder relations and study examples of companies that have turned around situations that risked the reputation and legitimacy of the firm.

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