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Course Descriptions

Our curriculum is delivered as a package of tightly woven concepts rather than stand-alone classes. Faculty from different subject areas collaborate to provide you with a holistic view of the complex environment in which you will work as an accounting professional.

Students working together

Financial Statement Analysis (ACCT 705)

The purpose of this course is to develop your ability to interpret and understand financial statements of publicly held firms prepared according to generally accepted accounting principles. This course builds on knowledge of the structure and content of financial statements necessary to enable you to begin financial analysis. It is designed for students who wish to analyze financial accounting information for professional or personal purposes.

Tax Strategy and Reporting (ACCT 755)

The focus of this course is a study of advanced principles of federal taxation. A key area of content will be the taxation of business entities: C Corporations, S Corporations, Partnerships and Limited Liability Companies (LLC). Complex issues related to these business entities, such as formations, operations and distributions, will be discussed. An introduction to corporate liquidations and reorganizations will be included. The concepts of tax planning, hierarchy of federal tax authority and on-line tax research are integrated throughout the course. Ethical issues in tax planning and compliance will be considered.

Advanced Auditing and Assurance Services (ACCT 760)

The objective of this course is to examine current topics in auditing and assurance services. Auditor independence, internal control and fraud detection will be emphasized. Topics include professional ethics, corporate governance, reporting requirements, governmental auditing, forensic accounting and operational auditing.

Advanced Cost Accounting (ACCT 765)

This course studies the development and implementation of cost management systems that support operations in world-class manufacturing, service and other organizations. This course will consider measurement issues including developing and evaluating cost and performance. Social and ethical dilemmas relating to environmental and human resource issues will also be addressed.

Financial Reporting: Contemporary and Emerging Issues (ACCT 770)

This course provides an intensive, critical analysis of important current and emerging financial accounting and reporting issues. Protection of the public interest is the focus of this analysis. Business and financial situations will be analyzed in light of developing issues, and recent relevant pronouncements will be evaluated. This course will have significant coordination with other courses offered during the same term.

Professional Development Seminar (ACCT 771)

This course is focused on self-management, goal setting, strategic thinking and creative problem solving, as well as group work skills such as resolving conflicts, building teams, motivating, leading change and evaluating performance. This course also addresses professional business development through presentations by and discussions with accounting professionals.

International Accounting (ACCT 772)

This course compares accounting principles and practices among different countries, and examines how examines how accounting differences often stem from cultural, socioeconomic and political factors. The course will further examine the implications of these differences in accounting principles and discuss how they affect internal and external accounting information for companies with international operations.

Accounting Information Systems: Governance and Control (ACCT 775)

This course examines the governance and control dimensions of accounting information systems and their use in management decision-making. Principles and problems of accounting system design and alternative information processing approaches will be presented. Planning and control issues in information systems, such as internal control procedures and management reports, will also be addressed.

Professional Communication (ACCT 780)

This course examines effective communication techniques with a particular emphasis on the accounting profession. You will expand your knowledge of spoken, listening, visual and nonverbal communication skills in a business environment. The ethical dimensions of business communications will also be analyzed.

Ethical and Professional Responsibilities (ACCT 790)

This course is the capstone for the UST MSA program. It explores the complexities inherent in the ethical and professional responsibilities of the accounting profession, and includes an analysis of the historical, social and political forces that have formed the current ethical dimensions of today’s profession. The course considers the role and influence of the codes of conduct across different branches of accounting. It also considers the profession’s responsibilities from a legal standpoint, with emphasis on issues where conflict may exist between legal and ethical decision-making.

Business Valuation and Risk Management (FINC 705)

This course provides a framework to help you understand the components of business valuation and to identify, assess and manage the kinds of risk that a business faces in today’s environment. Topics include the weighted average cost of capital, capital structure theory, business valuation, working capital management and management of financial risk through contracts, such as derivatives. The course will use computer-based financial modeling and forecasting.

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