Course Descriptions

Earn a degree that counts toward a great career

Our online master’s in accounting program is designed to help you expand your knowledge, advance your career in accounting, and prepare you for your CPA exam. Begin your path to professional fulfillment by exploring our 100% online curriculum below.

Accounting Bridge Program

AC 200 — Principles of Accounting I — 3 hours
Focus on how accounting events affect financial statements. Learn about preparation and use of external financial reports, accrual versus cash, long-term operational assets, long-term liabilities, stockholders’ equity, recording procedures, and financial statement analysis.

AC 201 — Principles of Accounting II — 3 hours
Study the basic concepts associated with internal reporting, such as the use of relevant information for planning, control, and decision making. Examine cost behavior, cost allocation, product costing, budgeting, responsibility accounting, and capital budgeting.

AC 300 — Financial Accounting I — 3 hours
Study accounting cycles, the environment of financial accounting, conceptual framework of financial accounting, financial statements, time value of money, and cash and receivables.

AC 304 — Accounting Information Systems — 3 hours
Transaction processing cycles of accounting system, internal control, development, and control of information systems, as well as emerging development of information technology.

AC 310 — Financial Accounting II — 3 hours
Learn about inventories, plant assets, intangible assets, current liabilities, long-term debt, and stockholders’ equity.

AC 401 — Cost Accounting — 3 hours
Examine the basic theories and procedures involving cost determination, analysis, and control. Learn about cost allocations, application of overhead, budgeting, standard costs, job order, process and byproduct costing, spoilage, and quantitative techniques. Junior standing required.

AC 402 – Income Taxation I — 3 hours
Fundamentals of taxation with an emphasis on federal income taxation of individuals.

AC 430 – Financial Accounting III — 3 hours
Examine dilutive securities, earnings per share, investments, accounting for income taxes, accounting changes and error analysis, statement of cash flows, retirement benefits, leases, and selected disclosures.

Master of Accounting Core

LS 557 — Business Law for Accountants — 3 hours
Legal forms of business organization, including partnerships, corporations, and sales under Uniform Commercial Code.

AC 514 — Governmental and Not-for-Profit Accounting — 3 Hours
Special features of budgetary and fund accounting as applied to municipalities, other government units, and to other nonprofit entities.

AC 580 — Advanced Financial Accounting — 3 Hours
Business combinations, consolidated financial statements, multinational accounting, and partnerships.

AC 600 — Current Topics in Financial Accounting — 3 Hours
Examination of recent statements from various authoritative bodies, such as the FASB and SEC, through research projects and case discussions.

AC 612 — Corporate Governance — 3 hours
Examine the process by which individuals inside and outside a complex organization seek to govern the organization’s activities, including boards of directors, shareholders, management, independent auditors, internal risk managers, and the Securities and Exchange Commission.

AC 606 — Advanced Auditing and Attestation — 3 Hours
Development of auditing to its present state. Discuss authoritative bodies influencing auditing and new developments in the field.

AC 620 — Tax Entities — 3 Hours
Examine basic research tools in taxation, selected parts of Internal Revenue Code and Regulations, and helpful tax planning techniques.

AC 572 — Forensic Accounting and Information Technology Auditing — 3 hours
Introduction to the practice of forensic accounting and its relationship to auditing in settings characterized by extensive reliance on information technology. An emphasis on audit methodology as applied to accounting information systems.

Elective Courses

AC 500 — Financial Accounting I — 3 hours
Study accounting cycles, the environment of financial accounting, conceptual framework of financial accounting, financial statements, time value of money, and cash and receivables.

AC 501 — Cost Accounting — 3 hours
Examine the basic theories and procedures involving cost determination, analysis, and control. Learn about cost allocations, application of overhead, budgeting, standard costs, job order, process and by-product costing, spoilage, and quantitative techniques. Junior standing required.

AC 502 — Income Taxation I — 3 hours
Fundamentals of taxation with an emphasis on federal income taxation of individuals.

AC 504 — Accounting Information Systems — 3 hours
Transaction processing cycles of accounting system, internal control, development, and control of information systems, as well as emerging development of information technology.

AC 510 — Financial Accounting II — 3 hours
Learn about inventories, plant assets, intangible assets, current liabilities, long-term debt, and stockholders’ equity.

AC 513 — Internal Auditing — 3 hours
Theory and practice of internal auditing and application of internal auditing principles and techniques to selected audit problems.

AC 523 — External Auditing — 3 hours
Study of the external audit function and the essential standards that govern audit practice.

AC 530 — Financial Accounting III — 3 hours
Examine dilutive securities, earnings per share, investments, accounting for income taxes, accounting changes and error analysis, statement of cash flows, retirement benefits, leases, and selected disclosures.

AC 540 — International Accounting: From a User’s Perspective — 3 hours
Development of international accounting knowledge needed to make informed decisions in a global business environment from a user’s perspective.

AC 564 — Accounting Internship — 3 hours
Available only if you have an existing internship opportunity.
Work experience enabling students to better integrate academic knowledge with practical applications by exposure to accounting practice and business environment.

AC 572 — Forensic Accounting and Information Technology Auditing — 3 hours
Introduction to the practice of forensic accounting and its relationship to auditing in settings characterized by extensive reliance on information technology. An emphasis on audit methodology as applied to accounting information systems.

AC 573 — Fraud Examination — 3 hours
Study advanced forensic accounting concepts with a primary focus on the origins, perpetration, prevention, and detection of occupational fraud and abuse.

AC 590 — Advanced Topics in Accounting — 3 hours
Examine contemporary professional accounting issues.

AC 612 — Corporate Governance — 3 hours
Examine the process by which individuals inside and outside a complex organization seek to govern the organization’s activities, including boards of directors, shareholders, management, independent auditors, internal risk managers, and the Securities and Exchange Commission.

AC 617 — Technology Based Business Process Reengineering — 3 hours
Learn about concepts and applications of business process management in conjunction with project management and systems development techniques and tools. Emphasis is placed on the Association of Business Process Management Professionals’ body of knowledge.

AC 649 — Directed Research — 3 hours
Supervised study of topics not covered in regular courses.