MAcc Core Curriculum

Fall Semester
Full Semester
BUAD 5069 - Professional Accounting

2 Credits


Enhances several key abilities necessary to function in a professional accounting environment. Topics include: clearly communicating technical knowledge, exercising professional judgment, protecting and upholding professional integrity, how to develop and maintain professional relationships, how to generate and provide useful data to help inform business decisions, and the responsibility to help boards fulfill fiduciary duties and in maintaining safe and productive financial markets. Particular focus is on oral and written communication, data analysis, and project leadership.

BUAD 6199 - Advanced Auditing & Audit Research

3 Credits


Expands and integrates knowledge of US and international generally accepted auditing principles (GAAS) in a rigorous study of financial reporting issues with significant balance sheet implications. Topics include advanced treatments of analytical procedures, audit planning, risk assessment, internal controls, audit evidence, audit documentation, and auditing fair. Incorporates related academic research, research into auditing standards, and contemporary auditing issues.

BUAD 6269 - Advanced Federal Taxation

Spring | 3 credits


To provide the accountant and the manager with the ability to recognize tax factors that influence business decisions and to integrate them into the business decision-making process. This will include the development of a tax foundation, the ability to read and apply the Code and Regulations, the ability to conduct tax research using both online and offline tax research data bases, the ability to engage in effective tax planning, and the ability to present the identified tax consequences in both oral and written presentations. Ethical influences will be identified and discussed as related to taxation and the related business decision.

First Half
D.C. Trek

1 credit
Second Half
BUAD 5029 - Accounting for Complex Financial Transactions

3 Credits


Expands and integrates knowledge of US and international generally accepted accounting principles (GAAP) in a rigorous study of financial reporting issues with significant income statement and balance sheet implications. Builds on the Financial Markets Module to develop an in-depth understanding of complex financial transactions. Incorporates related academic literature and research into financial reporting standards.

BUAD 5079 - Financial Instruments & Derivatives

2 Credits


Expands the accounting professional’s understanding of the most important financial instruments and derivatives. Examines their economic functions, contractual features, market mechanics, valuation, and specific uses in investment and corporate financial practices such as risk management. Special attention is given to debt securities and the securitization process, as well as commonly used derivative instruments.

BUAD 5049 - Valuation & Fair Value Accounting

3 Credits


Reviews theories of equity valuation and applies these theories by building valuation models using financial statements.

Note: Students pursing the Academic Emphasis take the following courses in place of either BUAD 6199 or BUAD 6269

BUAD 6329 - Introduction to Academic Research in Accounting

1 Credit


Students will develop a framework for understanding scholarly research in accounting and will gain exposure to classic and current accounting research studies.

BUAD 6339 - Data and Analysis in Accounting Research

1 Credit


Students will develop fundamental empirical skills, such as the use of databases and regression analysis. Applications will include the replication of a published accounting research study.

BUAD 6349 - Design of Accounting Research Studies

1 Credit


Students will learn to apply the scientific method to accounting research questions by studying research designs used in scholarly accounting research and their effectiveness for causal inference. Applications will include addressing a research question using alternative designs.

Optional Elective: BUAD 6951 - BRS - DC Financial Markets Trek (1 Credit)
Spring Semester
BUAD 5039 - Current Issues in IT & Accounting Analytics (Sprint) | Required

1 Credit


Develops an understanding of current issues in information technology and accounting analytics, such as the design and security of large accounting databases. This intensive, hands-on course emphasizes the use of analytical and statistical tools in the context of current issues affecting the accounting profession. Students will conduct analyses, interpret findings, and use data visualization tools to communicate the results of their analyses.

Students who participate in the Fall semester BUAD 6951 - BRS - DC Financial Markets Trek choose a minimum of 12 credits of electives, otherwise choose a minimum of 13 credits.

2017 - 2018 Catalog