Online Master of Accountancy

A study of the current issues of Generally Accepted Accounting Principles (GAAP) with emphasis on current corporate reporting practices domestically and internationally.

Examines selected external auditing topics in-depth, and other professional services performed by CPAs, including relevant professional standards.

Advanced theories and methods of cost accumulation, allocation and control with emphasis on internal decision making and critical firm analysis.

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.

Nonprofit accounting, financial reporting, related ethical issues and the Single Audit Act.

A study of accounting and financial reporting principles and practices for govermental entities.

A study of governmental internal controls (Green Books), government auditing standatds (GAGAS) and the Single Audit Act.

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.

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.

Case studies covering fraud and other illegal acts, auditor legal liability, auditor independence, professional ethics and other current issues in auditing.

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.

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.

Variable content within the classroom setting.

Advanced accounting theories and methods, consolidation of financial statements and other special problems.

A study of accounting applications, cyber security, and privacy concerns when evaluating accounting systems, process and internal procedures.

Advanced topics/special topics on fraud and forensic accounting.

A study of governmental budgeting performance reporting, and public accountability practices.

Specialized tax determination problems of partnerships, corporations, estates, and trusts. Additional emphasis on tax research and compliance.