Course Descriptions:


Fall and Spring Online classes: 

Required MSA Core Program Classes: 


SCH-MGMT 697TA Information Technology for Accountants (3 credits : Fall and Spring Online)

Understanding information management issues, as they relate to "old" and "new economy" companies is essential. Frameworks for making more effective information management decisions are presented, along with examples of how current and emerging technologies are being deployed for that purpose. Students will have the opportunity to propose and evaluate IT solutions for realistic, contemporary problems.


SCH-MGMT 697O Professional Responsibilities for Accountants (3 credits : Fall and Spring Online)

Students gain an awareness of the social and economic environments in which ethical issues arise, and are introduced to important ethical issues in the context of business activities. Ethical frameworks and theories are considered as a basis for developing the reasoning and analytical skills needed to address ethical issues, and the importance of ethics in decision-making to the long-term success of the business enterprise is discussed.


SCH-MGMT 797AT Advanced Topics / Financial Reporting (3 credits: Fall and Spring online)

The fourth course in the Financial Accounting sequence providing an overview of consolidated financial statements, non-controlling interest and the consolidation process; understanding the components of comprehensive income, other comprehensive income and accumulated other comprehensive income and clean surplus; an overview of fund accounting; valuing and reporting derivatives and other complex financial instruments.  The course includes a research component and an introduction to the FASB Accounting Standards Codification system requiring students to research and opine on highly-technical financial reporting cases.


MSA Elective Program Classes:


SCH-MGMT 697AB Contemporary Issues in the Profession (3 credits : Fall and Spring Online)

The focus is on current issues of importance to the practice of accounting. The specific, respective roles, responsibilities and authority of the Financial Accounting Standards Board, the Securities and Exchange Commission and the Public Company Accounting Oversight Board, along with issues currently under consideration by these three important bodies, are examined and discussed.


SCH-MGMT 697BE Accounting in Today's Business Environment (3 credits : Fall and Spring Online)

Accountants must understand the impact of the modern business environment on their clients and firms. In this course, we will focus on the interaction of business firms and the various nonmarket environments in which they operate, including the government and regulatory agencies, public opinion and reputation, and the natural environment.



Summer Live  and Online Classes:

Required MSA Core Program Classes:

SCH-MGMT 736 Taxes and Business Decisions (3 credits : Summer)

Primary focus is on the implications of current tax law and policies for business decisions. Emphasis is given to the social impact of tax expenditures, and the relevancy of tax policy for the development of economic incentives.


SCH-MGMT 739 Financial Accounting Theory and Research (3 credits : Summer)

This course focuses on conceptual perspectives and skills essential to determining appropriate accounting treatment for complex transactions. Emphasis is given to (1) a working knowledge of the conceptual framework underlying accounting rules, (2) an appreciation of the inexact and sometimes political nature of rule-making, (3) the economic consequences (broadly defined) of accounting choices, (4) basic research skills applied to the professional accounting literature, and (5) the ability to construct, convincingly communicate and defend arguments.


 SCH-MGMT 797AA Financial Statement Analysis (3 credits : Summer)

This course helps students to apply their knowledge of financial accounting, business strategy, and finance in the evaluation of corporations using financial reports. Decision settings include stock evaluation, credit analysis, bankruptcy prediction, and general-purpose evaluation. The course is a mixture of concepts underlying financial statement analysis and their application to real companies' financial statements. 


SCH-MGMT 797AU Advanced Audit (3 credits : Summer)  


Summer Live Classes: (not offered as online):

MSA Elective Program Classes:


SCH-MGMT 697V Speaking with Power and Presence (1 credit : Summer)

Participants learn about and practice professional speaking skills, with an eye to honing their own speaking style, effectively engaging their audience, presenting in an interactive manner, and integrating visual aids into their presentations. This is a highly experiential workshop; participants give and receive verbal and written feedback.


SCH-MGMT 697ZZ Accounting Research Case Study Workshop (1 credit : Summer)

This workshop draws upon the concepts and skills learned in SCH-MGMT 739 Financial Accounting Theory and Research. Complex, real-world cases are analyzed using current FASB and SEC research materials, and are presented by student-teams in a written report and a presentation to the "client."


SCH-MGMT 697WB Writing for Business (1 Credit : Summer)

Students develop critical writing skills for handling a variety of written business communications relevant to the field of accounting. There are three focus areas: 1) everyday correspondence; 2) persuading for recommended action; and 3) summarizing complex ideas and materials. We address each writing task through careful consideration of the following principles of strategic communication: audience analysis; purpose; context and constraints; tone; clarity and conciseness; and logical argumentation. This course requires in-class computer use.