ONLINE MASTER OF SCIENCE IN ACCOUNTING TAXATION

Provides a basis for examining additional, more complex topics incorporate and partnership taxation. Additional topics such as estate and gift taxes, fiduciary accounting, tax-exempt entities, and qualified and non-qualified plans are discussed. Ethics, research, and tax planning are an integral part of the course.

Get a comprehensive overview of the tax systems of key European, Asian, African, South American and Central American countries, as well as Canada. Examine the various complex issues in partnership and corporate tax planning, and the tax issues involved with joint ventures and consolidated returns filed in the United States.

Prerequisite: ACC 557

Covers the creation, use, and interpretation of internal accounting data and information. Emphasizes the managerial functions of cost control and reporting, budgeting, profit planning, and projections used in decision-making.

Analyze current auditing issues in depth, including professional standards and ethics, internal control gathering and documentation of evidences, and statistical sampling. Focus on detailed analysis of audit programs and EDP, as well as concepts concerning the financial condition and operation of commercial enterprises.

Get an introduction to systems analysis and how information systems concepts apply to the accounting process and accounting models, both manual and automated.

Apply knowledge related to financial and managerial accounting, forensic accounting and auditing concepts. Use critical thinking and decision-making skills in real-world business cases involving complex accounting decision through analysis, synthesis, prescription and application of accounting concepts. A grade of ‘B’ or higher is required.

Apply relevant economic theory to develop a framework of analysis and techniques that you can use to decide how to allocate a firm’s scarce resources to achieve its objectives. Use economic analysis to support business strategy decisions that promote competitiveness in an environment of changing domestic and international market conditions, government regulations, trade policies and resource availability. Systematically analyze how global economic integration affects the production, input sourcing and pricing decisions of firms operating in different market structures.

Understand financial concepts and review the basic tools and strategies for making financial decisions. Measure and compare risks across investment opportunities. Analyze how organizations choose the set of securities they issue to raise capital from investors as well as how organizations form a capital structure. Examine how the choice of capital structure affects the value of the firm.

Examine and evaluate the legal environment and ethical challenges of management and organizations. Review approaches to enhance corporate accountability, foster an ethical work environment, ensure legal compliance and provide effective leadership. Analyze the impact of management decisions, corporate governance and the leaders individual conduct on a business ability to meet its obligations to stakeholders. Evaluate alternative courses of action from an economic, legal and ethical perspective to ensure management meets corporate responsibilities to create wealth, obey the law and observe society's ethical standards. Examine the key elements of effective corporate governance, the predominate schools of ethical thought in relation to strategic management and the ethical consideration for global operations.

Analyze the legal environment in which business must operate. Examine key provisions of the major federal laws related to labor, consumer protection, property rights, securities, bankruptcy and environmental protection. Review the various forms of business and the topic of corporate governance. Examine contracts and the UCC, product liabilities, torts and issues associated with intellectual property. Discuss legal issues associated with international business.

Apply quantitative methods to systems management (Decision Theory), and/or methods of decision making with respect to sampling, organizing and analyzing empirical data.