Online Master’s in Accounting Curriculum

This course focuses on how business events affect financial statements by acquiring a working knowledge of basic accounting theory and concepts. Topics include the role of accounting in decision making; the recording procedures that accountants use to organize information for financial statement preparation; and analytical tools and accounting principles to aid in reading and interpreting financial statements.

The concepts of managerial accounting are covered in this course. Emphasis is placed on the preparation and use of financial information for planning, decision making and control. The course will address cost classifications, product and service costing methods and systems, profit planning, measuring performance, and the new manufacturing environment.

This course examines legal rights and ethics, crimes, torts, contracts, personal property, bailments and sales.

ECON 201- Macroeconomics: This course studies the overall economic activity and growth of a nation. Topics include the basic model of supply and demand, national-income accounting, the determinants of national income and employment, the meaning and measurement of inflation and unemployment, business cycles, the economics of money and banking, and the role of monetary and fiscal policies in influencing economic activity. ECON 202- Microeconomics: This course studies price theory (or the laws of supply and demand) the market system, the economics of consumer-behavior and firm-behavior, market structures, and government regulation of business.  

This course develops business data analysis skills and statistical techniques using spreadsheets. Topics include data collection storage and analysis using descriptive statistics, tables and charts; probability and data distributions, statistical tests, correlation, regression, forecasting, and quality control analysis.

An in-depth study of financial accounting topics including time value concepts; valuation of inventories; acquisition and disposition of property, plant, and equipment; intangible assets; and revenue recognition. The transition from U.S. GAAP to IFRS is also discussed.

An in-depth study of accounting topics including stockholders equity issues, earnings per share valuation, investments, current and long-term liabilities, accounting for income taxes, pensions, leases, post- retirement benefits and statement of cash flows. The transition from U.S. GAAP to IFRS is also discussed.

In this course, students obtain, use and critically evaluate financial and non-financial information to make effective business decisions considering strategic, technological and environmental factors.

This course covers the theory and application of required standards and appropriate procedures used by the independentaccountant to give various degrees of assurance to an organization’s financial information and operations, with a focus on external auditing. The auditor’s responsibilities, work paper preparation, and ethical standards are included in this course.

This survey course examines the purposes, organization, and major activities of business operations. Emphasis is placed on understanding relationships of business, government, and the consumer in a global economy. This course is designed to give students a brief outline of most of the major activities in business to include accounting and financials, marketing and management.

This course provides all graduate students an opportunity to review essential content prior to starting a graduate program in the John E. Simon School of Business. This course consists of exercises involving paraphrasing, citing, avoiding plagiarism, and business math.

This course will focus on the fundamental concepts of common tax regulations and provide a broad overview of corporate and partnership taxation and individual tax planning issues. Specific topics include: the framework of the tax system; fundamentals of tax planning; the taxation of sole proprietorships, flow-through entities and corporations; and the tax treatment of fringe benefits and investment assets.

This course deals with the role that the accounting function plays in achieving the strategic goals of an organization. It also explores the issues of corporate governance, including the impact of the Sarbanes-Oxley Act and the interactions among management, auditors and the audit committee.

This course will provide the skills necessary to interpret and analyze financial statement information by discussing the four key financial statementsand analyzing the financial information to evaluate profitability, liquidity and risk. Topics also covered include traditional ratio analysis and interpretation, accounting rules and quality of earnings, warning signs of financial distress, and SEC reporting requirements.

This course serves as an introduction to data analytics. Data analytics is generally defined as the use of data, quantitative analysis, and modeling to drive business decisions. Specific data mining techniques to illustrate business decision-making situations is discussed.

This course covers advanced-level accounting subjects, including business combinations, partnerships and accounting for multi-national entities; and segment and interim reporting.

This course will use various sources of authoritative guidance to resolve complex, professionally oriented problems that include auditing, financial reporting, and taxation. Students will analyze numerous unstructured cases and present their conclusions with written reports and oral presentations.

This course provides all graduate students an opportunity to review essential content prior to starting a graduate program in the John E. Simon School of Business. This course consists of exercises involving paraphrasing, citing, avoiding plagiarism, and business math.

This course will focus on the fundamental concepts of common tax regulations and provide a broad overview of corporate and partnership taxation and individual tax planning issues. Specific topics include: the framework of the tax system; fundamentals of tax planning; the taxation of sole proprietorships, flow-through entities and corporations; and the tax treatment of fringe benefits and investment assets.

This course deals with the role that the accounting function plays in achieving the strategic goals of an organization. It also explores the issues of corporate governance, including the impact of the Sarbanes-Oxley Act and the interactions among management, auditors and the audit committee.

This course will provide the skills necessary to interpret and analyze financial statement information by discussing the four key financial statementsand analyzing the financial information to evaluate profitability, liquidity and risk. Topics also covered include traditional ratio analysis and interpretation, accounting rules and quality of earnings, warning signs of financial distress, and SEC reporting requirements.

This course serves as an introduction to data analytics. Data analytics is generally defined as the use of data, quantitative analysis, and modeling to drive business decisions. Specific data mining techniques to illustrate business decision-making situations is discussed.

This course covers advanced-level accounting subjects, including business combinations, partnerships and accounting for multi-national entities; and segment and interim reporting.

This course will use various sources of authoritative guidance to resolve complex, professionally oriented problems that include auditing, financial reporting, and taxation. Students will analyze numerous unstructured cases and present their conclusions with written reports and oral presentations.