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Master of Science in Accounting (MSA)

MSA 6050 - Data Analytics for Accounting - 3 credits

Summer Term

Technology has changed the role of an accountant. Understanding and performing data analysis is now a requirement of individuals in accounting and finance fields. This course provides students with an understanding of data analytics thinking and terminology as well as hands-on experience with data analytics tools and techniques used in the accounting industry. Students will gain the skills necessary to translate accounting and business problems with Auditing, Managerial Accounting, Financial Statement Analysis, Financial Planning, Tax, and Forensic Accounting into actionable proposals that they can competently present to managers and data scientists. The focus of the course will be on concepts and tools that are useful within the accounting industry, not on algorithms or statistical math. Excel and Tableau will be heavily used throughout.

MSA 6150 - Research, Writing, and Communication for Accountants - 3 credits

This course introduces students to the skills required to become an effective researcher, writer and communicator within the accounting and taxation fields. Students will examine sources for professional research and develop the skills necessary to effectively translate it into an organized oral or written communication routinely produced by accountants within multiple disciplines. Based on the research performed, students will draft different types of written accounting and tax correspondence, including white papers, client letters, tax memorandums, and other correspondence. Planning and presenting findings in different business settings is also emphasized throughout.

MSA 6250 - Advanced Forensic Accounting and Fraud Examination - 3 credits

This course focuses on complex frauds (including financial statement fraud, tax fraud and money laundering), and on non- fraud forensic accounting engagements (including cases of patent infringement, commercial damages and anti-trust). It covers related investigation methods and legal issues, valuation models, reporting and communicating findings, testifying as an expert witness, and other litigation advisory services.

MSA 6350 - Managerial Accounting for Organizational Performance - 3 credits

A study of the processes and systems used by managers to ensure organizational goals and strategies are being implemented as intended. The course involves analyzing various management control processes and systems, examining the strengths and weaknesses of each, and evaluating effective implementation strategies. Case analysis is emphasized.

MSA 6450 - Risk Management and Business Concepts - 3 credits

This course is an overview of generalized business and economic concepts. It will cover a variety of topics including corporate governance, strategic planning, operations management, and information systems. Emphasis will also be placed on the study of the identification, analysis, measurement, management of operational and financial risk within an organization.

MSA 6550 - Advanced Auditing - 3 credits

This course provides an extensive examination of professional standards, the audit process, advanced auditing techniques, and the auditor’s role in ensuring that publicly issued financial statements are fairly presented. Students will apply auditing procedures to financial statement transaction cycles, and conduct audit sampling and testing techniques using specialized data analysis software. The course will also cover advanced topics concerning complex auditing judgments, and the use of audit software tools.

MSA 6650 - Taxation of Business Entities, Fiduciaries and Not-For-Profits - 3 credits

This course provides an in-depth examination of tax issues that relate to different entities, including corporations (C corporations, S corporations, and multi-national corporations) and partnerships. Income taxation of estates, trusts, and not-for- profits is also discussed. Topics will include formation, operation, reorganization, sale, liquidation and dissolution as it relates to the entity and the related tax implications to the stakeholders. Research, analysis and planning of tax issues for different entities is performed throughout.

MSA 6750 - Advanced Financial Reporting for Governmental and Not-for-Profit Entities - 3 credits

This course is designed to provide a detailed exploration of the special accounting and auditing concepts of governmental and not-for-profit economic entities. Through case studies, students will examine, analyze and the interpret financial statements of these organizations. Emphasis is also placed on the reporting concepts and budgeting principles for governmental (federal, state, and local) and not-for-profit entities.

MSA 6850 - Advanced Topics in Financial Reporting - 3 credits

This course involves the comprehensive study of the analysis, interpretation, and use of financial statements by decision- makers and the impact of accounting conventions and alternative standards on analytical measures. A central theme is “value creation”-- how a manager may use financial statements to guide value-creating behavior and how investors may use statements to identify value-creating opportunities. The framework will be applied to a number of industries and companies consisting of startups, high growth, high tech, mature, and troubled situations. Key topics include earnings management, profitability analysis, and credit analysis, predicting financial distress, pro-forma business modeling, and industry analysis.

MSA 6950 - Business Law and Tax Planning - 3 credits

This course examines various complex business problems that students solve using independent research. Emphasis is placed on the formation of corporations and pass through entities, dividends, stock redemptions, and the purchase and sale of businesses. An extensive use of case studies allow students to plan the various situations throughout the life of a business, including its formation, finance, restructure and eventual liquidate a business.