UNI Business students in classCurriculum
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).


Accordion Arrow    Program Requirements

I. Required Courses
A. Financial Accounting 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
Management Information Systems Concepts ; MGMT 6249
D. Business Law for the Professional Accountant: ACCT 6170 3 hours
Total Required Courses 12 hours
 
II. Electives
Students must select 18 hours from the following:
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)  
E. 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 directory.  
Total Accounting Electives 18 hours
Total Hours 30 hours
 
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.

Accordion Arrow    Course Descriptions

ACCT 6120 3 hours
Financial Accounting Theory and Analysis
In depth review and analysis of theoretical foundations of corporate financial reporting. Prerequisite: Admission to MAcc program.
ACCT 6175 3 hours
Applied Professional Research
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 3 hours
Advanced Accounting Systems
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 3 hours
Advanced Auditing
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 3 hours
Advanced Tax Topics
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 3 hours
Cost Management
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 3 hours
Graduate Internship in Accounting
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 3 hours
Seminar in Contemporary Issues in Accounting
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 3 hours
Business Law for the Professional Accountant
Covers topics necessary for accounting professionals including contracts, UCC, commercial paper, secured transactions, and bankruptcy. Prerequisites: Admission to MAcc program.

Accordion Arrow    Sample Plan of Study

Integrated Bachelor of Arts and MAcc Degrees Plan of Study
(Includes CPA Review Courses)
Freshman Year
Fall
ECON 1041
Prin. of Macro Economics
3 hours
STAT 1772
Statistical Methods
3 hours
Liberal Arts Core 9 hours
BUSINESS 1000
All About Business
0 hours
Spring
ECON 1051
Prin. of Micro Economics
3 hours
ECON 1011
Business Stats

3 hours
Liberal Arts Core 9 hours
 
Sophomore Year
Fall
ACCT 2120
Prin. of Financial Accounting I
3 hours
ECON 1021
Intro Decision Tech.
3 hours
Liberal Arts Core 9 hours
Spring
ACCT 2130
Prin. of Managerial Accounting
3 hours
MGMT 2080
Intro to Information Systems
3 hours
Liberal Arts Core/Elective 9 hours
BUSINESS 2000
Bus Prof in Training
0 hours
Junior Year
Fall
ACCT 3120
Intermediate Accounting I
3 hours
ACCT 3130
Cost Accounting
3 hours
CBA Core Requirements 3 hours
MGMT 3100
Legal & Soc. Env. of Bus.
3 hours
Liberal Arts Core 3 hours
Spring
ACCT 3122
Intermediate Accounting II
3 hours
ACCT 3140
Accounting Information Systems
3 hours
CBA Core Requirements 6 hours
University Electives (non-bus) 3 hours
Senior Year
Fall
ACCT 4160
Auditing
3 hours
ACCT 4150
Income Tax
3 hours
CBA Core Requirements 3 hours
CAP
Capstone
2 hours
University Electives 3 hours
University Electives (non-bus) 3 hours
Spring
ACCT 4175
Business Policy & Strategy
3 hours
University Electives 3 hours
MAcc Elective 3 hours
MAcc Elective 3 hours
MAcc Elective 3 hours
Graduate Year
Fall
ACCT 6120
Financial Accounting Theory
3 hours
ACCT 6175
Appl Prof Research
3 hours
ACCT 6170
Bus Law for Prof. Acct
3 hours
MAcc Technology Course 3 hours
MAcc Electives 3 hours
Spring
ACCT 4080
CPA Review
3 hours
Regulation Review 3 hours
ACCT 4084
Auditing Review
1 hours
MAcc Elective 3 hours
MAcc Elective 3 hours

Academic Excellence | Master of Accounting

UNI Business students in class

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).

Accordion Arrow    Program Requirements

I. Required Courses
  A. Financial Accounting 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.
    Return to top

Accordion Arrow    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.
Return to top

Accordion Arrow    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 Financial Accounting I 3 ACCT 2130 Prin. of Managerial Accounting 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 Accounting I 3 ACCT 3122 Intermediate Accounting II 3
ACCT 3130 Cost Accounting 3 ACCT 3140 Accounting 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 Electives 2   MAcc Elective 3
  University Electives (non-bus) 3      
 
GRADUATE YEAR
FALL     SPRING    
ACCT 6120 Financial Accounting 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

Return to top

Contact Us | Safety | Equal Opportunity/Non-Discrimination Statement
Maintained by UNIBusiness webmaster
Copyright ©2013 by University of Northern Iowa College of Business Administration

Academic Excellence | Master of Accounting

UNI Business students in class

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).

Accordion Arrow    Program Requirements

I. Required Courses
  A. Financial Accounting 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.
    Return to top

Accordion Arrow    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.
Return to top

Accordion Arrow    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 Financial Accounting I 3 ACCT 2130 Prin. of Managerial Accounting 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 Accounting I 3 ACCT 3122 Intermediate Accounting II 3
ACCT 3130 Cost Accounting 3 ACCT 3140 Accounting 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 Electives 2   MAcc Elective 3
  University Electives (non-bus) 3      
 
GRADUATE YEAR
FALL     SPRING    
ACCT 6120 Financial Accounting 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

Return to top

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Contact Us | Safety | Equal Opportunity/Non-Discrimination Statement
Maintained by UNIBusiness webmaster
Copyright ©2011 by University of Northern Iowa College of Business Administration