Course Schedule

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Course Schedule
Note: This schedule has been updated and is no longer current. Please contact our Office for the current schedule.
 
Year 1
Year 2
Fall
ACG 6686 Accounting Fraud Examination Concepts
ACG 6465 Accounting for E- Commerce*
ACG 6688 Forensic Accounting & the Legal Environment
ACG 6475 Advanced Accounting Information Systems
Spring
Professoinal Writing Course for Executive Students
TAX 6025 Concepts of Federal Income Tax
ACG 6935 Litigation Services in Forensic Accounting
ACG 6689 Forensic Accounting , Fraud & Taxation*
Summer
ACG 6687 Accounting Fraud Examination Conduct &Procedures
ACG 6655 Advanced Auditing Theory and Practice*

Note: The above constitutes as the normal course sequence for students starting in the Fall semester. For students starting in the Spring or Summer semesters the course sequence may differ. Those without a business
degree may also need to take ACG 6027 and/or FIN 6406, or equivalent. The
schedule and course offerings are subject to change.

Students without an undergraduate accounting degree will replace ACG 6465, ACG 6689, and ACG 6655 with:


Click here for more information
and/or Call (954) 762-5151 or (561) 297-0525

Course Descriptions

ACG 6137 Financial Reporting & Accounting Concepts (3 credits)
Prerequisites: Admittance to the M.AC. program and ACG 2021 and ACG 2071, or ACG 6027

Course covers conceptual and applied issues in financial accounting. Students learn to apply basic research skills in financial accounting with authoritative accounting literature. Students without an undergraduate accounting degree, but have taken Intermediate Accounting 1 & 2, may have this course waived.

ACG 6347 Cost Accounting Theory and Practice (3 credits)
Prerequisites: ACG 6137 and ACG 6475

Course covers accounting topics for managers, including budgeting, performance measurement, cost analysis, balance scorecards, activity-based costing, and cost functions.

ACG 6465 Accounting and E-Commerce (3 credits)
Prerequisites: Graduate Standing

Course covers E-commerce topics of relevance for accounting and business students. Topics include E-commerce security, attestation issues, XML, E-commerce taxation, and E-commerce business valuation.

ACG 6475 Advanced Accounting Information Systems (3 credits)
Prerequisites: Graduate Standing and advanced course work in accounting

The study of computerized accounting information systems with emphasis on reporting objectives, management needs, transaction trails, documentation, security, internal controls, and the integration of accounting systems in the evaluation and selection of software. Systems analysis techniques are discussed using the systems development life cycle model.

ACG 6635 Auditing Theory and Practice (3 credits)
Prerequisites: Graduate Standing; ACG 6137 and ACG 6475

This course is a study of the role of audits in society, the regulations of the auditing profession, current issues in the profession, and the conduct of an attestation engagement.

ACG 6655 Advanced Auditing Theory and Practice (3 credits)
Prerequisites: Graduate Standing and advanced course work in accounting

A study of the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice. Students who have an undergraduate accounting degree, but have not taken an undergraduate auditing class, must substitute this course with ACG 6635.

ACG 6686 Accounting Fraud Examination Concepts (3 credits) Prerequisite: Admission to M.AC. program

Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and procedures that can be implemented to deter fraud. Also covered is the proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure.

ACG 6687 Accounting Fraud Examination Conduct & Procedures(3 credits)
Prerequisite: Admission to M.AC.program

Emphasis on the conduct of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind the use of these procedures. Coverage extends to detection, investigation, and prevention of specific types of fraud committed against organizations and individuals.

ACG 6688 Forensic Accounting and the Legal Environment(3 credits)
Prerequisite: Admission to M.AC. program

Emphasis on Federal legislation related to fraud examinations including coverage of laws that preserve the rights of individuals suspected of committing fraud and laws that govern civil and criminal prosecutions, the admittance of evidence, and the testimony of expert witnesses.

ACG 6689 Forensic Accounting Fraud & Taxation(3 credits)
Prerequisite: Graduate Standing

An introduction to the consulting aspects of forensic accounting, with special emphasis on the analysis of prevention and deterrence opportunities available to companies.

ACG 6935 Litigation Services in Forensic Accounting (3 credits)
Prerequisite: Graduate Standing

Providing litigation services has been one of the fastest growing fields or accountants in the past few years. This course provides an overview of business valuation, with an emphasis on the valuation skills required to provide forensic accounting services.

Professional Writing Course(3 credits)
Prerequisite: Graduate Standing

This course is required of all graduate students in the college. Even polished speakers and writers say they greatly benefit from this course.

TAX 6025 Concepts of Federal Income Tax (3 credits)
Prerequisite: Graduate Standing

Analysis of the principles of the Federal Income Tax. The relationship among statutes, case law, Congressional committee reports, and administrative pronouncements is emphasized. A case approach is used.

Required Courses for those Without an Undergraduate Business Degree

ACG 6027 Financial Accounting Concepts
Prerequisite: Graduate Standing

Fundamental principles applicable to the accounting cycle, asset valuation, income determination, financial reporting, basic business taxes, and owners equity. This course is available only to graduate students lacking an undergraduate course in accounting.

FIN 6406 Financial Management
Prerequisites: Graduate Standing

This course covers tools and applications of financial analysis and forecasting, investment policy, financing policy, and working capital policy. This course is not available as a graduate elective and it is open only to graduate students lacking an undergraduate course in Finance.