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Accounting Course The Master of Accountancy (MAcc) program prepares graduates to succeed as accountants and advisors to organizations in today’s dynamic, global business environment. Students will develop technical, interpersonal, critical-thinking, and communication skills to enable them to derive and interpret information used by investors, managers, and governments. Dolphin Technical Institute(Beaumont) MAcc graduates possess strong technical skills in the functional areas of accounting (financial, tax, managerial, governmental/NFP) that lay the foundation for success in today's business world. Whether working for one's own firm, a corporate accounting department, a public accounting firm, or a nonprofit or government agency, success in the accounting profession typically includes successfully passing the Certified Public Accountant (CPA) Exam. Accounting programs at the School of Business prepare students for a career in this dynamic profession and for successful completion of the CPA exam. In nearly all states, the CPA exam can only be taken after completing a 150-hour program of study. A combination of the B.S.B.A. accounting major and the MAcc degree fulfills this requirement. Taking the MAcc courses upon completion of the undergraduate degree places students in the workforce only one year after completing an undergraduate degree program and the MAcc program. Continuation of Financial Accounting. It provides an in-depth coverage of the accounting system and basic financial statements learned in the first financial accounting course. Selected accounting items are covered with an emphasis on the topics of interest to financial managers including revenue recognition, statement of cash flows, working capital, cash and receivables, and long-term liabilities. Formerly MGT. 5369 or MGT 7368 ACCT 5326: Intermediate Financial Accounting II Continuation of Intermediate Financial Accounting I. Selected accounting items are covered with an emphasis on the topics of interest in corporate financial reporting including investments, leases, pensions, deferred taxes, stockholders equity and earnings per share. Formerly MGT 5370. ACCT 5330: Introduction to Taxation Course concentrates on the basic theories and practices of taxation, including income, consumption and property tax. The main focus is on the U.S. individual tax. The course will involve hands-on experience in preparing both individual and business tax returns. Formerly MGT 5377 Students who took FINA 6365 prior to Summer 2007 may not take this course. ACCT 5350: Accounting Information Systems Study of the manual and automated records, documents, procedures and controls used in accounting systems. Course content emphasis is placed on information technology and the use of technology in financial accounting, decision-making, and auditing. Formerly MGT 6344. ACCT 5360: Auditing A study of the topic of auditing focusing on the audit of financial statements used for external reporting. Topics also covered include professional ethics, internal and operational auditing, forensic accounting, and assurance services. Formerly MGT 6357. ACCT 6300: Accounting for Managers This course focuses on the acquisition, analysis, reporting and use of both external and internal financial information about business events important to managers and the organization. The course emphasizes the transformation of information into basic financial statements; an introduction to knowledge and skills relevant to the internal use of accounting information and techniques in support of planning and control management decisions and budgeting for business operations; management accounting methods, terms and practices; and an introduction to financial management and the time value of money. ACCT 6330: Financial Statement Analysis Advanced financial accounting course focusing on the analysis of statements including shareholder's equity, income, balance sheet, and cash flow. Topics include the analysis of financing and investing activities, profitability, growth, economic value, and valuation of operations and debt. ACCT 6340: Corporate Tax The study of federal income tax regulations and accounting for corporations and shareholders. Topics include a detailed examination of corporate formation, capital structure, income taxation, and income distribution. Formerly MGT 6327. ACCT 7340: Advanced Accounting Provides in-depth coverage of financial reporting topics including: business combinations, partnerships, segment and interim reporting, foreign currency transactions, and governmental and not-for-profit accounting. Formerly MGT 7369. ACCT 8380: Accounting Research Methods Research methods for solving complex accounting and reporting issues including both financial accounting and tax accounting cases. Prerequisite: 3 credit hours of tax; 3 credit hours of intermediate accounting. ACCT 8395: Accounting Theory Course serves as the practicum to and fulfills the research requirement for the M.S. in Accounting. Course concentrates on advance topics of U.S. Generally Accepted Accounting Principles. This course focuses on the practice of accounting and the application of GAAP and is the last course taken in the MS program. Formerly MGT 8385. BUAD 6330: Business Communication Course focuses on developing skills relevant to effective written and oral communication in applied business contexts. Students will practice skills in technical and commercial writing, electronic communications, visual/graphic presentation, interviewing and information gathering, and expository, persuasive, and extemporaneous speaking. Applications will be drawn from corporate summaries and reports, accounting statements and opinions, and managerial, employment, public relations and marketing communications. BUAD 6390: Business Ethics Develops a coherent framework, focused on the concept of virtue, for resolving ethically challenging situations in management and integrating the manager's personal life and values with sound management practice. Extensive readings in imaginative literature are used to illustrate and practice applications of the framework. Formerly MGT 6399.
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