Accounting

NEW for FALL 2014

The Master of Science in Accounting is designed for accounting professionals interested in pursuing licensure as a Certified Public Accountant (CPA) or certification as a Certified Management Accountant (CMA). This program will prepare you for high demand careers with course content specifically geared to help you prepare for the rigorous certification exams.

  • Accounting Core Component – 24 credits
  • 3
    A complete corporate financial management course. Content covers the classic areas of valuation, capital structure and budgeting as well as more specialized financial topics. Online version incorporates online course materials and exercises. Prerequisite: BU 5190 and Common Professional Component (CPC) competency in Business Finance.
  • 3
    This course examines issues related to specialized topics including partnerships, consolidations and business combinations, foreign subsidiaries, international standards, governmental and not-for-profit organizations.
  • 3
    Budgetary accounting and cost accounting including profit planning and control systems, budget process, cost systems, and their managerial applications. Prerequisite: Common Professional Component (CPC) competency in Accounting.
  • 3
    Today's business climate demands managers who can make decisions involving the best use of an organization's scarce resources under conditions that change rapidly. This course demonstrates the power of problem-solving insights and uses a cross-functional approach. Topics to be covered include strategic pricing using game theory, forecasting techniques and demand estimation, cost analysis, linear programming and optimization under various market structures. Prerequisites: Common Professional Component (CPC) competencies in Economics and Quantitative/Statistics.
  • 3
    Coverage of applicable areas of the Uniform Commercial Code law and business law topics as it relates to exam content for the CPA exam, including product liability, contract law, agency law, and extensive review of the Sarbanes-Oxley Act of 2002. Also involves an analytical study of the concepts embraced in the law of partnerships, corporations and other business organizations.
  • 3
    Examination of the nature and structure of decision-making in the midst of uncertainty. Formal techniques for measurement of risks and rewards are applied to case studies based chiefly on production systems. Concludes with a survey of current techniques for operations analysis, planning and control. Prerequisites: Common Professional Component (CPC) competencies in Management and Quantitative/Statistics.
  • 3
    Tax laws and their effect on management planning and decision-making, as well as on personal financial transactions are of interest to managers and accountants. Representative topics include: tax aspects of selecting a business form; tax factors in acquiring, using and disposing of land, buildings, equipment; capital gains and losses; nontaxable transactions; individual income tax; family tax planning; common tax traps. Prerequisite: BU 5190.
  • 3
    Theory and procedures underlying auditors' responsibilities in examining and reporting on financial statements of a business enterprise are discussed including professional ethics, auditing standards, reports, internal control and the selection, scope and application of auditing procedures. Prerequisite: BU 5190.
    • Elective Component (choose two courses)
    • 3
      The basics of fund accounting and modified accrual basis are explored by looking at the different fund purposes, typical transactions, and examples of government reporting and disclosure. This course covers the core concepts, principles, and financial reporting for government and not-for-profit accounting, which varies significantly from financial accounting used in public and private financial reporting.
    • 3
      This course centers on how organizations collect, record, process, and store accounting information and data. Topics include information systems concepts, transaction cycles and processing, flowcharting, data flow diagramming, XBRL, e-business and ERP systems, computer fraud and IT security, internal controls, auditing with AIS, and ethics.
    • 3
      This course is an exercise in the written and verbal communications skills required in the accounting profession. Included in the course are the preparation of engagement letters, tax planning correspondence, complex topic analysis and communication of the accountant?s recommendation. Case studies will be used as the basis for presenting the fact pattern with guidelines on expected outcomes.
    • 3
      This course helps develop the foundation for ethical reasoning, integrity, objectivity, independence and other core values as defined by the American Institute of Certified Public Accountants.
    • Total for MS in Accounting – 30 credits

With rolling admission, you may start your program during any term. In fact, you may take up to 12 credits before being admitted to Plymouth State. Financial aid is available to qualified students.

Interested in other graduate business programs? Check out Plymouth State’s MBA degree options.

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