Course Descriptions-- Masters of Accounting in Forensic
Accounting
ACG
6135 Advanced Accounting Theory (3 credits)
Analysis of trends in accounting through
review of the major publications of the accounting
profession. Emphasis on the structure of accounting
theory underlying the concepts of assets and income
determination.
ACG 6165 Accounting and
E-Commerce
ACG 6475 Advanced Accounting Information Systems
The study of
computerized accounting information systems with
emphasis on reporting objectives, management needs,
transaction trails, documentation, security, internal
controls, and the integration of accounting systems in
the evaluation and selection of software. Systems
analysis techniques are discussed using the systems
development life cycle model.
ACG 6656 Advanced
Auditing Theory and Practice
(3 credits)
A study of the concepts
assumptions, standards, and issues related to
contemporary auditing theory and practice.
ACG 6686 Accounting Fraud Examination
Concepts
Overview of the nature of occupational
fraud and how it is committed including an introduction
to the actions that can be taken to determine the
presence of occupational fraud and procedures that can
be implemented to deter fraud. Also covered is the
proper manner in which allegations of fraud should be
investigated to meet the requirements of civil/criminal
court procedure.
ACG 6687 Accounting Fraud Examination
Conduct & Procedures
Emphasis on the conduct of fraud
examinations, including a discussion of specific
procedures used in forensic accounting examinations and
the reasoning behind the use of these procedures.
Coverage extends to detection, investigation, and
prevention of specific types of fraud committed against
organizations and individuals.
ACG 6688 Forensic Accounting and the Legal
Environment
Emphasis on Federal legislation related
to fraud examinations including coverage of laws that
preserve the rights of individuals suspected of
committing fraud and laws that govern civil and criminal
prosecutions, the admittance of evidence, and the
testimony of expert witnesses.
ACG 6935 Forensic Accounting, Tax
Investigations and Fraud
ACG 6935 Forensic Accounting and Consulting
GEB 6215 Graduate
Communications
In
the Graduate Business Communication Applications
(GEB6215) course, students acquire and refine their
interpersonal, presentational, and written communication
skills through a variety of assignments. These
intensive skill-building simulations are designed to
teach students to communicate both individually and as a
group. The students are also taught how to present
information dynamically, win support for ideas, and
adapt communication to international audiences. An
equally important goal of GEB6215 is to empower the
students to assess their own communication abilities and
to identify areas of communication strengths and
weaknesses. Upon completion of the course, students
receive an incomplete or “I” grade.
In the next step of the program,
the graduate students must demonstrate their ability to
use and maintain these higher-level communication skills
throughout their graduate curriculum. Working in
collaboration with the graduate course professors, the
GBCP faculty reviews and evaluates papers and
presentations assigned in other discipline-specific
courses.
Courses for Students Without an
Undergraduate Accounting Background
ACG 6315 Advanced Analysis and Application
of Accounting Data
An analysis of financial and managerial
accounting data for users of those data. (not for those
with adv coursework in accounting)
ACG 6137 Financial Reporting and Concepts (3 credits)
Course
Descriptions-- Masters of Taxation
Regular Courses
Concepts of Federal
Income Tax (TAX 6025) 3 credits
Prerequisites: Graduate Standing
Analysis of the principles of the Federal Income Tax. The
relationship among statutes, case law, Congressional
committee reports, and administrative
pronouncements is emphasized. A case
approach is used.
Tax Research (TAX 6065) 3
credits
Prerequisites: Tax 6025
Methods of researching tax problems and practical
exercises in the uses of research tools in
locating, understanding, and
interpreting source materials.
Corporate Taxation (TAX
6105) 3 credits
Prerequisites: TAX 6025
Concepts and principles
governing the Federal income
taxation of corporations and their shareholders. The
source and application of U.S. tax
authority as it relates to the
formation, operation and liquidation of a
corporation. The S Corporation is explored
as an alternative to the regular
corporation and other modes of
operation.
Advanced Corporate Taxation
(TAX 6115) 3 credits
Prerequisite: TAX 6105
Concepts and principles governing the Federal income
taxation of corporations and their
shareholders and the source and
application of U.S. tax authority as it relates
to complex corporate tax problems. Emphasis
will be on the rules governing
penalty taxes, tax-free divisions and
reorganizations, affiliated corporations,
consolidated returns, and
multinational considerations.
Partnership Taxation (TAX
6205) 3 credits
Prerequisites: TAX 6025 or TAX 6065
An intensive study of partnership taxation covering such
topics as the definition of a partnership,
formation of a partnership,
compensation of partners, taxing partnership
income, and transactions between related
parties.
Estates and Trusts:
Planning and Taxation (TAX
6405) 3 credits
Prerequisites: TAX 6025 or TAX 6065
An examination of the principles of estate tax, gift tax,
and income tax fiduciaries, beneficiaries,
grantors, and other parties. Income
with respect to decedents, grant or
reversionary trusts, accumulation distributions, and
other special problem areas are studied.
International Taxation (TAX
6525) 3 credits
A survey of U.S. income tax laws applicable to U.S.
citizens and corporations doing business
abroad, as well as to foreign
taxpayers investing in the U.S.
Contemporary Tax Topics
(TAX 6875) 3 credits
Prerequisites: TAX 6025 or TAX 6065
Addresses recent or contemplated changes in tax law,
including tax reform proposals and reviews
and judicial developments in all areas of taxation. Topics
will vary. May be repeated for
credit.
IRS Practice and Procedures
(TAX 6877) 3 credits
Prerequisites: TAX 4001 and TAX 4011, or TAX 6025
Training in tax practice and procedures with an emphasis
on IRS rules, procedures and techniques.
GEB 6215 Graduate
Communications
In the Graduate Business Communication Applications
(GEB6215) course, students acquire and refine their
interpersonal, presentational, and written communication
skills through a variety of assignments. These intensive
skill-building simulations are designed to teach students
to communicate both individually and as a group. The
students are also taught how to present information
dynamically, win support for ideas, and adapt
communication to international audiences. An equally
important goal of GEB6215 is to empower the students to
assess their own communication abilities and to identify
areas of communication strengths and weaknesses. Upon
completion of the course, students receive an incomplete
or “I” grade.
In
the next step of the program, the graduate students must
demonstrate their ability to use and maintain these
higher-level communication skills throughout their
graduate curriculum. Working in collaboration with the
graduate course professors, the GBCP faculty reviews and
evaluates papers and presentations assigned in other
discipline-specific courses.
Additional Courses that may be offered in the future
Special Topics of
Taxation (TAX 6935) 1-3 credits
Prerequisite: Graduate standing with permission of
director
The study of a special area of taxation. Topics will
vary. May be repeated for credit.
Deferred Compensation
Taxation (TAX 6835) 3 credits
Prerequisites: TAX 6025 or TAX 6065
A study of the tax factors in pension, profit sharing,
stock ownership, self-employed retirement plans,
individual retirement accounts, and
various employee benefit plans.
Required Courses for
those without an undergraduate business degree
ACG 6935 (Basic Accounting
Concepts), or equivalent
FIN 6935 (Basic Course in Economics, Finance, and
Business)
Online Masters Degree in Accounting
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