| Required Core Courses (12 credit hours total) |
| ACCT 6230 | Advanced Managerial Cost Accounting | Advanced theories and methods of cost accumulation, allocation and control with emphasis on internal decision making and critical firm analysis. |
| ACCT 6450 | Auditing II | Examines selected external auditing topics in-depth, and other professional services performed by CPAs, including relevant professional standards. |
| ACCT 6750 | Financial Accounting Theory | A study of the current issues of Generally Accepted Accounting Principles (GAAP) with emphasis on current corporate reporting practices domestically and internationally. |
| ACCT 6800 | Financial Analysis Integrated Business Concepts | A capstone course for graduate students utilizing the applied research process in the performance of a comprehensive business analysis including the unique accounting and auditing issues of specific industry assignments. |
| Electives (choose 6 courses - 18 credit hours total) |
| ACCT 5130 | Advanced Financial Accounting | Advanced accounting theories and methods, consolidation of financial statements and other special problems. |
| ACCT 5320 | Taxation of Business Entities | Specialized tax determination problems of partnerships, corporations, estates, and trusts. Additional emphasis on tax research and compliance. |
| ACCT 5510 | Governmental & Nonprofit Accounting and Financial Reporting | A study of accounting and financial reporting principles and practices for govermental entities. |
| ACCT 6210 | Advanced Accounting Information Systems | A studyy of accounting applications, cyber security, and privacy concerns when evaluating accounting systems, process and internal procedures. |
| ACCT 6330 | Research in Federal Taxation | A study of tax research procedures, documentation of research and presentation of research findings through in-depth examination of selected current topics in individual, partnership, corporate and estate and gift taxation. |
| ACCT 6460 | Advanced Topics in Fraud and Forensic Accounting | Advanced topics/special topics on fraud and forensic accounting. |
| ACCT 6470 | Seminar in Auditing | Case studies covering fraud and other illegal acts, auditor legal liability, auditor independence, professional ethics and other current issues in auditing. |
| ACCT 6520 | Government Auditing and Internal Control | A study of governmental internal controls (Green Books), government auditing standatds (GAGAS) and the Single Audit Act. |
| ACCT 6530 | Government Budgeting & Performance Reporting | A study of governmental budgeting performance reporting, and public accountability practices. |
| ACCT 6540 | Advanced Topics in Government Accounting, Auditing and Budgeting | In-depth coverage and discussion of currently relevant governmental accounting, auditing, and budgeting topics. Students will further develop their analytical, decision-making, and written communication skills by learning about specific governmental financial management topics in detail and then studying for the Certified Government Financial Manager certification exam utilizing the Association of Government Accountants study guides. |
| ACCT 6610 | Accounting & Auditing for NFP Organizations | Nonprofit accounting, financial reporting, related ethical issues and the Single Audit Act. |
| ACCT 6810 | CPA Review Course | This course is for MAcc students seeking CPA. This course requires co-enrollment in an independent professional certification review course designated by the AUM School of Accountancy. |
| ACCT 6924 | Internship in Accounting | Provides students with the opportunity to gain valuable insight through practical finance experience so they may better correlate their academic experience with a professional, real-world environment. Business or major elective credit. |
| ACCT 6970 | Special Topic | Variable content within the classroom setting. |
