Course Descriptions

Summer courses are 3 week and 5 week courses. Fall and Spring courses are half-semester courses. See Degree Requirements for recommended course schedules for full-time and part-time students.

BA 501 - Professional Ethics & Legal Issues for Accountants (3 credits)

This course examines the professional and legal responsibilities of accountants with emphasis placed on the professional standards for certified public accountants. Legal implications of business transactions and situations that create potential ethical dilemmas are explored. The course hones research and presentation skills. Prerequisites: Admission to the Master of Accountancy. Summer semester.                                               

BA 503 - Financial Accounting Theory, Research, & Practice (3 credits)

Financial reporting conceptual frameworks, principles, and rules for various entities are explored in this course. Students are expected to demonstrate knowledge as well as the ability to apply the skills in a variety of financial reporting situations. Prerequisites: Admission to the Master of Accountancy. Fall semester.

BA 506 - Advanced Auditing (3 credits)

This course is an in-depth examination of the auditing and attestation standards for both issuers (public companies) and non-issuers (nonpublic companies). Topics include contemporary auditing issues, ethical responsibilities of the auditor, and the ability to research complex situations. Prerequisites: Admission to the Master of Accountancy. Spring semester.

BA 507 - Advanced Accounting Topics (3 credits)

Complex issues in contemporary financial reporting including business combinations, partnerships, and international transactions are explored. Prerequisites: Admission to the Master of Accountancy. Fall semester.

BA 510 - Not-for-Profit Accounting (3 credits)

This course examines unique aspects of not-for-profit entities along with the related reporting intricacies. Prerequisites: Admission to the Master of Accountancy. Spring semester.

BA 511 - Tax Theory, Research, & Practice (3 credits)

In-depth coverage of federal income tax theory and practice related to individual, partnership, and corporate tax issues. The course hones research and presentation skills in addition to application of tax law to a variety of complex tax situations. Prerequisites: Admission to the Master of Accountancy. Fall semester.

BA 521 - Advanced Taxation Topics (3 credits)

This course explores complex tax issues with particular focus on federal income tax law related to trusts, estates, and gifts. Prerequisites: Admission to the Master of Accountancy. Fall semester.

BA 526 - Forensic Examination & Data Analytics

Fraud motivation, forensic auditing tools and techniques, and legal issues are examined in this course. The course includes data analytics as applied to forensic investigations and financial reporting issues. Prerequisites: Admission to the Master of Accountancy. Spring semester.

BA 536 - Sustainability & Integrated Reporting (3 credits)

This course explores contemporary issues related to the integration of social responsibility, environmental issues, and long-term profitability in an entity’s reporting. GRI sustainability reporting guidelines, the IIRC framework, and the environmental, social, and governance (ESG) standards of the SASB are examined. Prerequisites: Admission to the Master of Accountancy. Summer semester.

BA 575 - Contemporary Issues in Business Environment (3 credits)

Contemporary issues such as governance, globalization, economic concerns, information systems, financial and operational management, and strategic planning are among the topics covered in this course. Prerequisites: Admission to the Master of Accountancy. Summer semester.