Master of Accountancy
MACT 604 IFRS REGULATIONS AND RESEARCH (Formerly ACCT 491)
Similarities and differences between GAAP and International Financial Reporting Standards (IFRS); international issues related to taxation and financial statement analysis. Offered in the Fall semester. One semester; three credits.
MACT 620 INTERNATIONAL ACCOUNTING
A review and analysis of international accounting and a study of the accounting regulations and research currently in process. An emphasis will be on identifying current research and international accounting issues from a management perspective. Students will be required to research current issues and topics. Prerequisite: ACCT 412, ACCT 480. Offered in the Fall semester. One semester; three credits.
MACT 630 TAX AND BUSINESS STRATEGY
This course will provide a framework for recognizing tax planning opportunities and tax strategies in the business environment. This course will bridge the gap between traditional business courses that analyze a broad spectrum of factors affecting business decision-making without consideration to the role of taxes and traditional tax accounting courses that concentrate on administrative issues while ignoring the richness of the context in which tax factors operate. One semester; three credits.
MACT 640 FINANCIAL INFORMATION MANAGEMENT SYSTEMS
In this course, students will learn methods of collecting, processing, and sharing financial information that is critical to effectively manage resources and deliver services. Financial information management systems will be explored to integrate systems, procedures, and people to deliver effective and valuable business processes. This course is available to the CMBA. One semester; three credits.
MACT 645 INTERVIEWING TECHNIQUES AND EXPERT TESTIMONY
This class will include observation of court room procedures and cases. An intensive review of interviewing techniques for investigative purposes will be presented along with the requirements and expectations for expert testimony. The collection of sufficient evidence will be covered in addition to the required techniques and procedures associated with expert testimony. One semester. Three credits.
MACT 650 CPA REVIEW COURSE
A review of accounting problems and concepts common on the CPA exam. This course will work through a standard set of review books in preparation for the Certified Public Accountant exam. In lieu of this course and ACCT 651, students may substitute an approved CPA review course. Offered in the Fall semester. One semester; three credits.
MACT 655 INTERNSHIP/CPA REVIEW
Students are required to obtain an accounting internship with an approved employer. Alternately, students can combine this course with ACCT650 and take an approved Professional review course. A successful attempt at one portion of the exam is required to pass this class when taken with ACCT 650. Offered in the Fall semester. One semester; three credits.
MACT 660 ASSET VALUATION AND BUSINESS STRATEGY
In this course, students will learn different methods to value assets and small businesses. In addition, students will explore methods to use an accounting system as part of the business strategy. Various cases will be used in this class in addition to Microsoft Excel. One semester; three credits.
MACT 665 ADVANCED ACCOUNTING
Advanced Accounting is a continuation of Intermediate Accounting in that it further explores financial accounting topics with an emphasis on consolidated financial statements. Coverage also includes accounting for branch offices and partnerships. Offered in the Fall semester. One semester; three credits.
MACT 670 FINANCIAL INITIATIVES FOR PERFORMANCE MOTIVATION AND ELEVATION
This course will explore methods to motivate, measure, and report financial information to external and internal parties. Students will learn to evaluate outcomes and motivate employees through effective reinforcement and future-oriented financial management initiatives. This course is available to the CMBA. One semester; three credits.
MACT 675 GOVERNMENTAL AND NON-PROFIT
This course examines the procedures used by government units, particularly municipalities and not-for-profit entities. Emphasis in the course is on budgetary and fund accounts. Offered in the Spring semester. One semester; three credits.
MACT 680 FINANCIAL MANAGEMENT FOR STRATEGIC COMPETITIVE ADVANTAGE
This course will introduce students to mechanisms and skills to cope with uncertainties, manage risks, and partner with top management to accomplish strategic competitive advantages. Students will be introduced to the strategic role of shaping required competencies and performing tasks outside of their comfort zones. This course is available to the CMBA. One semester. Three credits.
MACT 681 INFORMATION SECURITY
This course provides an overview of security challenges and strategies of countermeasure in the information systems environment. Topics include definition of terms, concepts, elements, and goals incorporating industry standards and practices with a focus on availability, vulnerability, integrity and confidentiality aspects of information systems. This course includes access control to information systems and applications encompassing authentication and accounting for end-users and system administrators. The course also addresses the broad topic of risk management, how risk, threats, and vulnerabilities impact information systems, how to assess and manage risk based on defining an acceptable level of risk for information systems, and business continuity planning and disaster recovery. One semester. Three credits.
MACT 681L INFORMATION SECURITY LAB
This lab accompanies ACCT 681 and provides hand on exercises to complement the concepts covered in MIS 481. Prerequisite. One semester. One credit.
MACT 683 SECURITY COMPLIANCE & AUDITING
This course offers an overview of the American Legal System, privacy laws and issues, and the legal and accounting processes involved in implementing and maintaining business IT systems. It includes the principles, the approaches and the methodology in auditing information systems to ensure the processes and the procedures are in compliance with pertinent laws and regulatory provisions especially in the context of information systems security. One semester. Three credits.
MACT 685 FORENSIC ACCOUNTING
This course gives a comprehensive view of forensic accounting including both civil and criminal accounting fraud related activities. This course will explore false business valuations, employer fraud, information security fraud, and counter-terrorism. Offered in the Fall semester. One semester; three credits.
MACT 686 FORENSIC ANALYTICS
This course will offer methods and techniques for forensic accounting investigations. This class will use Microsoft Access, Excel and PowerPoint in a forensic setting. In addition, statistical techniques such as Benford’s Law, correlation, and time-series analysis will be used to detect fraud and errors. This is a hands-on class that will give students experience in different analytic techniques to detect fraud. One semester. Three credits.
MACT 690 INFORMATION TECHNOLOGY CONTROL & AUDIT
This course gives a comprehensive view of auditing using computer systems and computer software. Audit techniques previously learned will be studied and practiced using technology. Prerequisite: ACCT 412. Offered in the Fall semester. One semester; three credits.
MACT 695 MOTIVATING STRATEGIC AND OPERATIONAL INITIATIVES IN SPECIALIZED INDUSTRIES
In this course, students will learn to partner with executive management to identify strategic and operational opportunities. This course emphasizes finding revenue streams and impacting the profitability and competitive positioning of businesses in specialized industries, such as healthcare and distribution. This course is available to the CMBA. One semester; three credits.