| I. | Required Courses | |||
| A. | Financial Accouting Theory and Analysis: ACCT 6120 | 3 hours | ||
| B. | Applied Professional Research: ACCT 6175 | 3 hours | ||
| C. | One course in information technology selected from the following: | 3 hours | ||
| Advanced Accounting Systems: ACCT 6140, or | ||||
| Management Information Systems Concepts ; MGMT 6249 | ||||
| D. | Business Law for the Professional Accountant: ACCT 6170 | 3 hours | ||
| 12 hours | ||||
| II. | Electives | |||
| Students must select 18 hours from the following: | 18 hours | |||
| 30 hours | ||||
| A. | Accounting Electives | |||
| Advanced Accounting: ACCT 4025 (3) | ||||
| Government and Not-for-Profit Accounting: ACCT 4070 (3) | ||||
| Fraud Examination: ACCT 4065 (3) | ||||
| Advanced Auditing: ACCT 6060 (3) | ||||
| Advanced Tax Topics: ACCT 6052 (3) | ||||
| Cost Management: ACCT 6032 (3) | ||||
| Graduate Internship in Accounting: ACCT 6090 (3 to 6) | ||||
| Topics in Accounting: ACCT 6092 (3) | ||||
| Individual Readings: ACCT 6285 (1 to 4) | ||||
| Seminar in Contemporary Issues in Accounting: ACCT 6289 (3) | ||||
| Research: ACCT 6299 (2 to 6) | ||||
| B. | Communication Electives | |||
| Communication Management: MGMT 3914 (3) | ||||
| C. | Ethics Electives: | |||
| Ethics in Business: MGMT 3974 (3) | ||||
| D. | International Business Electives: | |||
| International Financial Management: FIN 3032 (3) | ||||
| International Economics: ECON 3245 (3) | ||||
| International Financial Economics: ECON 3261 (3) | ||||
| Global Marketing: MKTG 3176 (3) | ||||
| D. | Other Electives | |||
| Public Finance: ECON 3221 (3) | ||||
| Cost Benefit Analysis: ECON 3229 (3) | ||||
| Urban and Regional Economics: ECON 3253 (3) | ||||
| Public Organizations: POL AMER 4153 (3) | ||||
| The Public Policy Process: POL AMER 4173 (3) | ||||
| History and U.S. Public Policy: HIST 6020 (3) | ||||
| Any other graduate level non-accounting course approved by the MAcc program director. | ||||
| III. | Experiential Learning Requirement | |||
| The experiential learning component will expose students to the practice of professional accounting. The experience should involve the students in many of the following aspects of accounting: | ||||
| - The organizational structure and functioning of the business community | ||||
| - The reality of holding a professional position within the accounting community | ||||
| - The importance of communications within a business organization | ||||
| - The application of accounting skills and knowledge in a professional environment (this might include exposure to unstructured problem solving, analysis of financial information for input into a decision or application of critical thinking skills) | ||||
| - The role of ethics in the practice of professional accounting skills | ||||
| Examples of ways in which this requirement might be satisfied include enrollment and satisfactory completion of Cost Management ACCT 6032; Graduate Internship in Accounting ACCT 6090; VITA: Individual Income Tax Preparation ACCT 3055; Cooperative Education in Accounting ACCT 3179; Internship - Accounting ACCT 3090; or Graduate Internship in Accounting ACCT 6090. In addition, for internship courses, students will be required to prepare a written report summarizing their experience upon completion of the course. Supervising faculty members will determine whether the experiential learning requirement goals have been satisfied. | ||||
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Academic Excellence | Master of Accounting
Curriculum
The Master of Accounting program is offered on the non-thesis option. The MAcc is a full time program. Accordingly, students are expected to carry a credit load sufficient to qualify as a full-time student for each semester during the program (except summers). A minimum of 30 semester hours is required, of which a minimum of 15 hours must be at the 6000 level taken at UNI. In addition, there can be no more than 12 credit hours of UNI g-level courses included in the student's program of study, and all transfer credit must be at the graduate level (i.e., equivalent to UNI's 6000-level courses).
Program Requirements
Course Descriptions
| GRADUATE ACCOUNTING COURSE DESCRIPTIONS | ||
| ACCT 6120 | Financial Accounting Theory and Analysis | 3 hours |
| In depth review and analysis of theoretical foundations of corporate financial reporting. Prerequisite: Admission to MAcc program. | ||
| ACCT 6175 | Applied Professional Research | 3 hours |
| Study and application of research methods for accounting professionals in financial accounting, auditing, and tax with emphasis on communication and analytic skills. Prerequisites: ACCT 4150; ACCT 4160; admission to MAcc program. | ||
| ACCT 6140 | Advanced Accounting Systems | 3 hours |
| Provides in depth understanding of accounting information system technologies and theories as well as corporate governance as relates to internal control. Topics include the technologies and theories most relevant to current practice. Prerequisites: ACCT 3140; admission to MAcc program. | ||
| ACCT 6060 | Advanced Auditing | 3 hours |
| Covers advanced topics in auditing and should be taken by students who are interested in careers in public accounting or internal auditing or who want to study advanced auditing topics. Prerequisites: ACCT 4160; admission to MAcc program. | ||
| ACCT 6052 | Advanced Tax Topics | 3 hours |
| Covers advanced issues related to income taxation of corporations, partnerships, S corporations and fiduciaries, and estate and gift taxes. Emphasis on conceptual understanding and problem solving. Prerequisites: ACCT 4150; admission to MAcc program. | ||
| ACCT 6032 | Cost Management | 3 hours |
| Study of the development and implementation of cost management systems that support operations in "world-class" manufacturing, service, and other organizations. Includes activity-based costing, costs of quality, strategic planning and control, and management control systems. Prerequisites: ACCT 3130; admission to MAcc program. | ||
| ACCT 6090 | Graduate Internship in Accounting | 3 hours |
| Offers students enrolled in the Master of Accounting Program an opportunity to apply classroom learning in a professional accounting environment. Offered on a credit/no credit basis only. Prerequisites: admission to MAcc Program; consent of the MAcc Coordinator. | ||
| ACCT 6289 | Seminar in Contemporary Issues in Accounting | 3 hours |
| Rotating topics offered for this seminar. Offerings include contemporary issues in auditing, tax planning, international tax and accounting, and accounting theory. Prerequisite: Admission to MAcc program. Course may be repeated for additional credit one time if topics are different. | ||
| ACCT 6170 | Business Law for the Professional Accountant | 3 hours |
| Covers topics necessary for accounting professionals including contracts, UCC, commercial paper, secured transactions, and bankruptcy. Prerequisites: Admission to MAcc program. | ||
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Sample Plan of Study
Integrated Bachelor of Arts and MAcc Degrees Plan of Study
Sample Plan of Study
(Includes CPA Review Courses)
| FRESHMAN YEAR | |||||
|---|---|---|---|---|---|
| FALL | SPRING | ||||
| ECON 1041 | Prin. of Macro Economics | 3 | ECON 1051 | Prin. of Micro Economics | 3 |
| STAT 1772 | Statistical Methods | 3 | ECON 1011 | Business Stats | 3 |
| Liberal Arts Core | 9 | Liberal Arts Core | 9 | ||
| BUSINESS 1000 | All About Business | 0 | |||
| SOPHOMORE YEAR | |||||
| FALL | SPRING | ||||
| ACCT 2120 | Prin. of Finanical Acctg. I | 3 | ACCT 2130 | Prin. of Managerial Acctg. | 3 |
| ECON 1021 | Intro Decision Tech. | 3 | MGMT 2080 | Intro to Information Systems | 3 |
| Liberal Arts Core | 9 | Liberal Arts Core/Elective | 9 | ||
| BUSINESS 2000 | Bus Prof in Training | 0 | |||
| JUNIOR YEAR | |||||
| FALL | SPRING | ||||
| ACCT 3120 | Intermediate Acctg. I | 3 | ACCT 3122 | Intermediate Acctg. II | 3 |
| ACCT 3130 | Cost Acctg. | 3 | ACCT 3140 | Acctg. Information Systems | 3 |
| CBA Core Requirements | 3 | CBA Core Requirements | 6 | ||
| MGMT 3100 | Legal & Soc. Env. of Bus. | 3 | University Electives (non-bus) | 3 | |
| Liberal Arts Core | 3 | ||||
| SENIOR YEAR | |||||
| FALL | SPRING | ||||
| ACCT 4160 | Auditing | 3 | MGMT 4175 | Business Policy & Strategy | 3 |
| ACCT 4150 | Income Tax | 3 | University Electives | 3 | |
| CBA Core Requirements | 3 | MAcc Elective | 3 | ||
| CAP | Capstone | 2 | MAcc Elective | 3 | |
| University Electvies | 2 | MAcc Elective | 3 | ||
| University Electvies (non-bus) | 3 | ||||
| GRADUATE YEAR | |||||
| FALL | SPRING | ||||
| ACCT 6120 | Financial Acctg. Theory | 3 | ACCT 4080 | CPA Review | 3 |
| ACCT 6175 | Appl Prof Research | 3 | Regulation Review | 3 | |
| ACCT 6170 | Bus Law for Prof. Acct | 3 | ACCT 4084 | Auditing Review | 1 |
| MAcc Technology Course | 3 | MAcc Elective | 3 | ||
| MAcc Elective | 3 | MAcc Elective | 3 | ||
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