2025-2026 Course List

For students completing a Master's degree with the creative projects option.

Under-supervision of both graduate faculty within the K-12 and Secondary Department and appropriate cooperating supervisors of external agencies, the student will complete an internship experience which allows opportunity to apply and strengthen knowledge and skills acquired within the graduate program. (Six credits of internship are required for Media Generalist Licensure).

For students completing a Masters or Specialist degree with the using the thesis option.

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The theoretical structure underlying financial accounting will be discussed. The relationship of accounting theory to basic financial statements and standard setting will be analyzed. Case analysis will require research in accounting standards and application of those standards to various situations.

This course provides in-depth coverage of contemporary tools and techniques available for analyzing financial statements and other relevant data to derive measurements and relationships useful in decision making.

This course examines accounting rules and regulations for governmental and not-for-profit entities.

The course provides an overview of organizing, financing and managing corporations, risk management, bankruptcy and foreclosure. SEC oversight of publicly traded securities, insider trading restrictions, and liability issues are also examined. Professional and ethical responsibilities of accountants are discussed.

This course addresses specialized topics in accounting, auditing, or taxation. Topics will vary by semester.

This course examines the audit of investments, equity, estimates, going concern issues, and other advanced topics related to the audit of financial statements. The course also covers non-audit services such as compilations, SSARS reviews, and agreed upon procedures engagements.

This course examines the principles and methodology of fraud detection and deterrence. Topics include skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, fraudulent financial statements, and interviewing witnesses.

This course is designed for those interested in financial auditing. The course focuses on the processes involved in information technology (IT) auditing, from planning an IT audit to auditing controls. Topics include general controls, application controls, and audit technology applications. Auditing standards and frameworks, including the COSO and COBIT frameworks, are examined. The approach to performing a SOX audit for the IT infrastructure that supports key financial applications is discussed.

This course concentrates on the skills needed to research tax questions. The research process employed to ascertain the state of the Federal tax law applicable to the facts, and the formulation of conclusions and professional recommendations is also explored.

This course examines the tax impact of the conduit rule, partnership formation, operation, sale and dissolution of a partnership; income to the partners, withdrawal and retirement of partners; and basis calculations.

This course examines issues and rules governing the taxability of C-corporations and their shareholders. The tax concepts and rules related to the activities of formation, operations, distributions, and liquidation are reviewed for the C-corporation entity and its shareholders.

This course examines essential principles of the transfer tax system. The course will research, assess, and apply critical Federal and State transfer tax laws to factual scenarios.

The course examines significant principles of the federal tax system as applied to individuals and entities to provide a deeper understanding and appreciation of tax rules and underlying policies. The course will utilize the study of critical tax cases and application of tax laws to factual scenarios.

This course addresses the importance of using data for business decision making purposes. Students will learn to identify specific business problems, evaluate potential solutions, and use data to provide a foundation for making sound business decisions. This will be accomplished through the use of systematic problem solving tools, the exploration of commonly used business analytics methodologies, and the learned use of specific software packages.

The course examines the IFRS reporting practices of various countries and examines recognition and disclosure differences of the major classes of assets and liabilities reported in accordance with IFRS and US GAAP. Hedging transactions of multinational corporations are also discussed.

Professional consulting services are a high growth area in many successful financial services firms and the demand for these services is expected to continue to increase. This course provides an overview of the professional consulting environment and explores the skills and tools necessary to be successful as a professional consultant.

Participation in a paid full-time position with a cooperating business, governmental, or civic organization whose program has been approved in advance by the department in which the student has an approved major. Credits provided upon completion of all requirements.

This course will employ hands-on application of accounting and tax concepts to case applications. Applications will include completion of the accounting cycle as well as researching in accounting standards and tax law to address appropriate treatment of transactions.

Prerequisites:

MACC 615

This is a corequisite course for Math 112 College Algebra. Students who do not meet the required prerequisite for Math 112 can take this course simultaneously with MATH 112 to further develop the skills needed for successful completion of the course. MATH 092 consists of Intermediate Algebra topics such as properties of real numbers, polynomials, linear and quadratic equations, linear and quadratic functions, domain and range, and topics in logarithms and exponentials. Corequisite: MATH 112.

Basic mathematics skills integrating the fundamental operations of whole numbers, integers, fractions, decimals, percents, ratio and proportion with the elementary algebra topics of linear equations and inequalities, graphs, exponents, polynomials and factoring. Credit does not apply toward graduation.P/N only.

Topics covered include intermediate study of graphs, systems of linear equations, introduction to functions, linear and nonlinear inequalities, factoring, rational expressions and equations, radicals, and basic quadratic equations. Credit does not apply toward graduation.P/ N only.