Graduate Accounting Core Courses
The graduate accounting core consists of four courses that provide important theory and advanced concepts that are of value to all accountants professionals. The course descriptions are listed below:
MAC 503 Taxation of Corporations and Shareholders
This course focuses on the tax laws affecting corporations and shareholders. It includes law governing corporate formation, liquidating and non-liquidating distributions, reorganizations, taxes on accumulations, and planning of transactions for tax compliance and minimization.
MAC 501 Current Accounting Theory I
This is a course in Financial Accounting theory. It covers the definitions, concepts, and economic theories that underlie development of generally accepted accounting principles. Includes extensive use of Financial Accounting Research System (FARS) database.
MAC 502 Current Accounting Theory II
This course covers Management Accounting theory. It explores the economic, behavioral, and systems theory behind the practices of management accounting. The course uses readings and cases and requires team and individual presentations.
MAC 504 Financial Statement Analysis
This is a course in the use of financial statements for analyzing and valuing organizations. It includes a major project that incorporates knowledge of financial accounting principles and finance theory to perform a sophisticated corporate valuation. It includes a review of the US Securities and Exchange Commission (SEC) and its reporting requirements.
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