Online Master of Accounting Degree

Governmental and Nonprofit Accounting provides learners with the skills and knowledge required to practice accounting for governmental and nonprofit entities: analyzing and recording transactions, financial statement preparation in accordance with Governmental Accounting Standards Board (GASB) standards, and communication.

This course provides a framework for detecting and preventing financial statement fraud. Topics include the profession’s focus and legislation of fraud, revenue- and inventory-related fraud, and liability, asset, and inadequate disclosure fraud.

This course introduces the complexity and functionality of managerial accounting systems within an organization. It covers the topics of product costing (including activity-based costing), decision-making (including capital budgeting), profitability analysis, budgeting, performance evaluation, and reporting related to managerial decision-making. This course provides the opportunity for a detailed study of how managerial accounting information supports the operational and strategic needs of an organization and how managers use accounting information for decision-making, planning, and controlling activities within organizations.

This course builds upon your accounting knowledge by focusing on advanced financial accounting topics such as consolidations, partnership accounting, and international accounting.

This course is designed to enhance awareness of the complexities and sources of tax law and to measure and analyze the effect of various tax options. This course provides an overview of income taxes on individuals, corporations, associations, and corporate distributions, while emphasizing the role of taxes in business decisions and business strategy. Also examined will be federal tax laws applicable to individuals and corporations (and shareholders), including tax research, tax compliance, and tax planning. *Retired

Advanced Auditing reviews basic auditing concepts, including (1) planning the audit: identifying, assessing, and responding to the risk of material misstatement; (2) specialized audit tools: attributes sampling, monetary unit sampling, and data analytic tools; (3) completing a quality audit; and (4) reporting on financial statement audits. The second part of the course dives into an application of auditing through (1) understanding how to audit an acquisition and payment cycle and (2) applying the knowledge learned through the acquisition and payment cycle to the revenue cycle in a performance assessment.

Accounting Research and Critical Thinking provides learners the skills and knowledge to research and add validity to accounting reports, resolution of issues, and procedural arguments: critical thinking, communication, research strategies, and database resources.

This course covers practical approaches to analysis and decision-making in the administration of corporate funds, including capital budgeting, working capital management, and cost of capital. Topics include financial planning, management of working capital, analysis of investment opportunities, sources of long-term financing, government regulations, and global influences. This course will improve students’ ability to interpret financial statements and manage corporate finances.

This course focuses on models and practices of strategic management including developing and implementing both short- and long-term strategy and evaluating performance to achieve strategic goals and objectives.

This course prepares students for the communication challenges in organizations. Topics examined include theories and strategies of communication, persuasion, conflict management, and ethics that enhance communication to various audiences.