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Master of Professional Accountancy (MPAc) Course Descriptions

6301 Advanced Management Accounting (3-0). A comprehensive study of the preparation of internal accounting reports for decision making, planning and control; cost determination and evaluation; budgeting and quantitative techniques. May not be taken by accounting majors to satisfy requirements in accounting.
Prerequisite: Accounting 2302.

6303 Applied Auditing (3-0). Interrelation of auditing concepts and professional standards and procedures for auditing computerized information systems, legal concerns, ethical dilemmas, and other contemporary issues in auditing practice.
Prerequisite: Accounting 4303.

6306 Forensic and Investigative Accounting (3-0). Covers important topics including money laundering, fraud auditing, evidence retrieval, interview/interrogation, cybercrime and other key forensic topics. The objectives include understanding of the principles and practices used by accountants to examine financial and related information and applying those to a continuing case scenario.

6309 Advanced Accounting (3-0). A study of the accounting and reporting problems associated with Partnerships, consolidated corporations, international corporations, not-for-profit organizations, and governmental entities.
Prerequisites: Admission to the M.P.Ac. Program and Accounting 3304.

6313 Accounting Information Systems (3-0). An advanced casework oriented course in computer-based information system theory and implementation. Topic coverage includes systems analysis, relational database theory, decision support systems, telecommunications, and networking.
Prerequisite: Accounting 3305.

6317 Accounting Theory (3-0). Examination of current accounting literature, such as Pronouncements of the Financial Accounting Standards Board.
Prerequisites: Admission to the M.P.Ac. Program and Accounting 3304 and 3331.

6324 International Accounting (3-0). A study of the impact of international business activity on the profession of accounting. The course will investigate the development of international accounting standards and compare those standards to existing United States standards.
Prerequisites: Admission to the M.P.Ac. Program and Accounting 3304.

6325 Financial Statement Analysis (3-0). Interpretation and analysis of financial statements and schedules for investors and other users.
Prerequisite: Accounting 3304.

6332 Ethics in Accounting (3-0). Introduces students to accounting ethics and professionalism. Independence issues and the Code of Professional Ethics are highlighted.
Prerequisites: Admission to the M.P.Ac. Program.

6361 Advanced Tax Accounting (3-0). Tax regulations applicable to partnerships, corporations, estates, gifts, and trusts.
Prerequisites: Admission to the M.P.Ac. Program and Accounting 3361.

6362 Tax Research Methodology (3-0). Advanced research in federal taxation. Includes historical and current developments, sources of tax law, research methodology, case studies and reports.
Prerequisite: Accounting 3361 or Accounting 6361.

6381 Special Topics (3-0). A study of selected topics in accounting. May be repeated once for credit when the topic varies.

6391 Research. A specialized course which may be directed reading or research for superior students.