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Interested in pursuing a Master of Professional Accountancy?  Here are the courses you will be taking in this concentration.

Course Descriptions for Courses in ACC 6000 Level Courses Accounting 

ACC 6311 Seminar in Financial Accounting
ACC 6313 Analysis of Financial Statements and Entity Valuation
ACC 6317 Advanced Managerial Accounting
ACC 6319 Taxation of Entities
ACC 6320 Ethics and Legal Issues in Accounting

ACC 6311 Seminar in Financial Accounting

Credits: 3 Class: 3 Lab: 0
Prerequisite(s): Acceptance to the Master of Professional Accountancy Program.
This course extends the student’s understanding of consolidated financial reporting to cover additional forms of equity issued by the investee, interim acquisitions, business segment reporting, cash flow, and earnings reporting. Additionally, the course covers the SEC structure and regulatory authority. Lastly, the course gives the student a background in basic accounting research areas such as the process, effective writing, information sources, and measurement issues.


ACC 6313 Analysis of Financial Statements and Entity Valuation

Credits: 3 Class: 3 Lab: 0
Prerequisite(s): Acceptance to the Master of Professional Accountancy Program.
This course lays out the techniques of sound fundamental analysis. It is designed to develop skills in financial statement analysis with special emphasis on engaging, organizing, and summarizing financial data for decision-making purposes related to valuation. The course focuses on two themes:

  • The first is financial and accounting analysis which consists of documenting a firm’s profitability relative to past performance and comparable firms. Ratio analysis, accounting quality, and earnings management are the focal points of this portion of the course.

  • The second theme is the entity equity valuation, which is primarily focused on forecasting and the subsequent preparation of pro forma financial statements in order to determine the intrinsic value of the firm. This portion of the course focuses on utilizing information in the financial statements to guide the valuation process.


ACC 6317 Advanced Managerial Accounting

Credits: 3 Class: 3 Lab: 0
Prerequisite(s): Acceptance to the Master of Professional Accountancy program. 
This course covers the concepts, methods and uses of managerial accounting information with an emphasis on decision making and control in organizations.


ACC 6319 Taxation of Entities

Credits: 3 Class: 3 Lab: 0
Prerequisite(s): Acceptance to the Master of Professional Accountancy Program.
This course studies the federal laws of the United States and rules that pertain to federal income taxation of Regular (C) Corporations and flow-through entities to include Partnerships, Limited Liability Companies (LLCs), and S Corporations.  In addition, the course covers the federal taxation of Estates and Trusts. The course emphasizes the determination and computation of the aforementioned and provides students with an understanding of the appropriate manner of their reporting. Special emphasis is placed on ensuring students have sufficient knowledge of federal taxation for success in passing these areas of testing on the Uniform Certified Public Accountant (CPA) Examination.


ACC 6320 Ethics and Legal Issues in Accounting

Credits: 3 Class: 3 Lab: 0
Prerequisite(s): Acceptance to the Master of Professional Accountancy Program.
This course satisfies the ethics requirement of the Texas State Board of Public Accountancy for eligibility to take the CPA exam. It provides the foundation, rationale, methodology and practice in ethical reasoning necessary for the accounting profession.  Additionally, it covers core ethical values related to business and accounting practice including issues of integrity, objectivity and independence.

Last updated 6/22/2020 9:02 AM