Online M.S. in Accounting Courses

An examination of financial accounting reports, standards, practices, and procedures from a user’s perspective, emphasizing the understanding and use of accounting reports rather than their preparation. Basic terms, concepts, reports, and underlying theories are covered. A review of the effects of choosing certain accounting methods, policies, and procedures is intended to enhance the manager’s comprehension of financial statement presentation.

Accounting analysis for the managerial functions of planning, controlling, and evaluating the performance of the business firm.

Prerequisite: ACCT 6619 or ACCT 6620. A selective examination of corporate financial accounting topics including revenue recognition and income determination, structure of financial position and cash flow statements, issues related to current assets, long term assets, liabilities and shareholders; and equities. This course will be substituted with an accounting elective if at least two intermediate accounting courses are taken in an undergraduate accounting program in the U.S. or Canada.

Prerequisite: ACCT 6630. This course covers advanced topics in financial reporting including: accounting for partnerships, state and local governmental units, not-for-profit organizations, and accounting for mergers and consolidations.

Prerequisite: ACCT 6630 or six hours of intermediate accounting. Theoretical aspects of accepted accounting principles and their significance as a frame of reference for the valuation of accounting practices. Major focus on the role of regulatory agencies and professional accounting organizations with regard to their influences on accounting theory and practice.

An analysis of the contemporary problems surrounding the attest function performed by the professional independent auditor.

Prerequisite: ACCT 6621. Techniques in analyzing financial statements by creditors and equity investors for the short and long term. Review of accounting principles as reflected in the financial statements.

A planned program of individual study under the supervision of a member of the faculty.

This course reviews statistical concepts and methods with emphasis on data analytics and visualizations. Topics to be covered include descriptive statistics, plots and graphs for discrete and continuous data, statistical inference, regression, and selected non-parametrics including chi-square. In addition, power pivot and other Excel analytical tools will be covered. Students will obtain a solid introduction to R as a functional programming language and will be able to use Excel and R to effectively compute statistical and graphical procedures. 3 credits.

Prerequisite: BANL 6100. This course focuses on the art of communicating ideas imbedded in data through visual means to include spatial representations. Students are introduced to industry-standard graphic and data design techniques used to create understandable visualizations in order to communicate effectively with a particular audience. Techniques in organizing and articulating data are developed using real world examples. The course materials, assignments and project will all be prepared using the R programming language.

Prerequisite: BANL 6100. This course will introduce students to foundations of relational database design and management with a focus on business domains and business analytics applications. Topics include database design principles (to include connecting and updating), entity-relationship diagrams, constructing queries in SQL, and analyzing databases – critical skills for data analysts. The course materials, assignments, and project will all be prepared using the R programming language.

Prerequisite or co-requisite: BANL 6100. This course is designed to provide business students with the skills to conduct data mining and statistical analysis for dealing with common managerial-making tasks, such as prediction, classification, and clustering. Data mining is a rapidly growing field that is concerned with developing techniques to assist analysts to make intelligent use of large data sets. In this course, the emphasis is on understanding the application of a wide range of modern techniques to specific managerial situations, rather than on mastering the mathematical and computational foundations of the techniques. Upon successful completion of the course, students should possess valuable analytical skills that will give them a competitive edge in many industry sectors, in a wide range of managerial and analytical positions.

Pre-requisite, Co-requisite – None
In this course, students will develop skills required for an accounting analytics mindset. Students will apply the concepts of data preparation, descriptive and predictive analysis, data manipulation, data visualization, data reporting and problem-solving using various analytic tools to accounting analysis.