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Public Accounting Concentration

The Public Accounting Concentration is part of the MS in Accounting graduate program. The program is 30 credits 7 core courses and 3 electives, see required courses below.

All three concentrations will share a common core, which will better prepare participants for careers in local and regional public accounting firms, private business and government agencies.

The MS in Accounting is also designed to satisfy the 150- semester- hour educational requirement for licensure as a Certified Public Accountant as adopted by over 40 states, including Massachusetts and Connecticut.

Curriculum & Schedules

Code Course Name Credit Hours
ACC550 Controllership 3

This course focuses on the Controller’s role in the development and growth of today’s businesses. Topics include planning and control, financial reporting and interpretation, tax administration, development of accounting systems and controls, strategic planning, and e-business. Oversight of the internal and EDP audit functions will also be covered.

ACC630 Government & Nonprofit Accounting 3

This course will provide an in depth study of state and local government accounting and reporting as well as accounting for not-for-profit organizations including colleges, universities and health care organizations. Federal government accounting and special auditing considerations related to government and nonprofit accounting will also be covered.

ACC635 Advanced Financial Reporting 3

This course emphasizes the fundamental techniques of financial statement analysis. Building upon core accounting and investment concepts, the course covers the analysis (including ratio analysis) and interpretation of financial accounting information including the balance sheet, income statement, and statement of cash flows. The course also examines the use of accounting information in investment and credit decisions.

ACC640 Gift and Estate Taxation 3

This course examines Federal tax law as it relates to gift and estate taxes. Topics include basic estate planning concepts, gift planning fundamentals, and planning issues related to closely held business interests. The unified transfer tax, gift and estate taxes, and the taxation of trusts will also be covered.

ACC645 Advanced Taxation for Corporations and Pass-Through Entities 3

This course examines advanced issues related to corporations such as reorganizations, liquidations, mergers, acquisitions and the consolidated tax return. Advanced issues related to partnerships and limited liability companies such as special basis adjustment elections, allocation of non-recourse liabilities, property contributions with built-in gains and losses, the admission of a new partner and exit strategies are also covered.

ACC647 Legal Issues in Accounting: Including Business Ethics & Social Responsibility 3

This course involves a broad survey of legal problems encountered in business transactions; emphasis on implications to accountants and auditors. The course will cover contracts, sales, commercial paper, secured transactions, and surety ship and creditors' rights. As well as agency, bankruptcy, securities, and CPA legal liability. The course will also discuss ethics and social responsibility.

ACC655 Advanced Auditing 3

This course takes a case approach to the attestation function where students will plan, organize and perform audit examinations. Case simulations will require students to put auditing concepts into practice by analyzing risk, assessing the implications of Sarbanes-Oxley, performing analytical procedures and preparing audit reports. The course will also utilize electronic working papers for documentation purposes.

ACC660 Advanced Cost Accounting 3

This course involves the in-depth study of the principles and objectives of the techniques and theories used in managerial accounting. Topics such as capital budgeting, manufacturing accounting, management control systems, performance measurement, and quantitative techniques for planning and control will be discussed. The strategic and behavioral implications and impacts of planning and control will form the context for study.

ACC665 Data Analytics & IT for Accountants 3

This course involves understanding information systems and design, the internal control environment related to information technology, and technology risks, including an overview of cybersecurity. This course will also help students think through the steps needed to provide data-driven insights and recommendations, while conducting data analysis using Intermediate Excel, Access (including SQL), Tableau, IDEA, and XBRL.

ACC699 Contemporary Issues in Accounting 3

This course examines current developments in the accounting industry including recent FASB pronouncements and their effects on financial reporting, changes in auditing standards, tax law changes, international accounting standards and issues surrounding the Sarbanes-Oxley Act. Professional ethics and the various services a public accountant may provide will also be discussed. A research project to serve as a capstone to the Master of Science in Accounting and Taxation program will be the primary focus of the course.