Master of Science in Accounting
The Master of Science in Accounting is a degree for students with a bachelor’s degree in accounting or another closely related field. This program aims to provide strong theoretical foundations and professional skills in the main functional areas of accounting, including financial reporting and assurance, management control and auditing, taxation, and forensic accounting. In addition, this program is designed to help graduates prepare for careers in public accounting, industry, government or not-for-profit organizations. Accountants and auditors help to ensure that organizations are run more efficiently, public records are kept more accurately, and taxes are paid properly and on time.
Relevant Institutional/Programmatic Accreditation
CTU is institutionally accredited by the Higher Learning Commission www.hlcommission.org
This business degree program at CTU is accredited by the Accreditation Council for Business Schools and Programs (ACBSP)
ACCT614 Applied Managerial Accounting This course focuses on using available accounting information to help managers of the firm make relevant decisions. Examines how the financial information developed for external users forms the basis for the managerial accounting system. Explores costing systems, cost behavior analysis, responsibility accounting and volume-profit relationships.
CorequisitesNone
Credits4
DistributionBusiness
NotesCatalog page for this course
× ACCT618 Taxation and Business Decisions The course covers the relationship between managerial decision-making and taxes. Students will explore the taxation of different types of business entities and the individuals involved with the entities. Emphasizes the impact of tax considerations in business decisions such as compensation, mergers, acquisitions, and divestitures.
CorequisitesNone
Credits4
DistributionBusiness
NotesCatalog page for this course
× ACCT624 Advanced Cost Accounting This course examines strategic cost management theories and applications required in management planning and control. Topics include cost allocation, product costing, activity-based costing, operation control and other cost control systems.
CorequisitesNone
Credits4
DistributionBusiness
NotesCatalog page for this course
× ACCT628 Financial Reporting This class focuses on a comprehensive examination of financial statements and accounting reporting standards. Students will gain an understanding of the information provided in corporate annual reports and how to evaluate the financial performance of an entity.
CorequisitesNone
Credits4
DistributionBusiness
NotesCatalog page for this course
× ACCT634 Accounting Information Systems The student will examine advanced concepts, skills, and applications of accounting information systems. The course provides an examination of database systems, security methods, and advanced technology in accounting systems.
CorequisitesNone
Credits4
DistributionBusiness
NotesCatalog page for this course
× ACCT638 Advanced Auditing The student will cover advanced topics on auditing procedures and standards. Topics include audit objectives and planning, transaction cycles, audit review and documentation, and the preparation of the final audit report. Additionally, the student will become familiar with audit theory and professional code of practice.
CorequisitesNone
Credits4
DistributionBusiness
NotesNot available online.
Catalog page for this course
× ACCT644 Management Control and Auditing This course covers advanced auditing procedures and standards, as well as management control systems. Audit objectives, cycles, review, documentation, theory, and professional code of practice are covered. Other topics include risk assessment techniques, management control systems, and organization for control.
CorequisitesNone
Credits4
DistributionBusiness
NotesCatalog page for this course
× ACCT648 Forensic Accounting This course is a comprehensive exploration of forensic accounting as a proactive approach to preventing, detecting, and investigating accounting disputes or irregularities.
CorequisitesNone
Credits4
DistributionBusiness
NotesNot available online.
Catalog page for this course
× ACCT655 International Financial Reporting Standards This is a graduate level overview of International Financial Reporting Standards intended for students in the Master of Science in Accounting program who are preparing for the Certified Public Accountant (CPA) examinations. The course will cover the structure of International Financial Reporting Standards (IFRS), similarities and differences between IFRS and United States Generally Accepted Accounting Principles (US GAAP), issues for U.S. companies arising out of converting to IFRS, issues for converting accounting information systems to IFRS and regulatory issues for global IFRS reporting.
CorequisitesNone
Credits4
DistributionBusiness
NotesNot available online.
Catalog page for this course
× ECON616 Applied Managerial Economics During this course the student will study the practical aspects of both micro- and macroeconomics and how they are applied to the managerial environment. The students investigate the role of economic principles in management analysis and decision making: the study of demand, cost, and supply concepts from a business viewpoint; and the application of national income measures to strategic planning and the future.
CorequisitesNone
Credits4
DistributionBusiness
NotesCatalog page for this course
× ACCT640 Ethics in AccountingThis course provides an introduction to the ethical theory and analysis of both social and professional issues that challenge the accounting profession. The course provides a framework from the perspective of the professional accountant such as ethical decision making, independence, integrity, objectivity, core values and ethical dilemmas.
CorequisitesCredits4
Distribution
NotesCatalog page for this course
× FINC615 Applied Managerial Finance Emphasizes management decision making utilizing accounting and finance concepts. The following subjects are addressed in the course: financial reports and metrics, financial analysis and planning, financial forecasting, financial markets, financial leverage, working capital management, capital budgeting processes, cost of capital and long term financing. The student will apply the knowledge learned by completing a financial strategy report and accomplishing a research report summarizing an application of financial analysis from either the academic or professional literature.
CorequisitesNone
Credits4
DistributionBusiness
NotesCatalog page for this course
× MGMT600 Applied Managerial Decision-Making This course emphasizes the practical application of descriptive and inferential statistics to decisions made in a managerial role. The following subjects are addressed in the course: data summarization and presentation, data analysis, test of hypotheses, discrete and continuous distributions, estimation theory, simple and multiple correlation and regression, analysis of variance, multivariate statistics and non parametric methods. The student will apply the knowledge learned by completing a data aggregation and reduction exercise report and by accomplishing a research report summarizing an application of applied statistics from either the academic or professional literature.
CorequisitesNone
Credits4
DistributionBusiness
NotesCatalog page for this course
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