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Accounting Courses

Curriculum Details

30 TOTAL CREDITS

UD’s online master’s in accounting program is accredited by AACSB International and features core accounting courses focused on solid accounting principles, the assurance function, tax regulations and business law. Upon graduation, you’ll be equipped with the educational requirements to sit for the Uniform CPA Exam and become licensed as a U.S. Certified Public Accountant (CPA).

You can complete this online program in as little as one year with transfer credits and full-time study. Many students finish within 18 months, but you may take up to five years to complete the program.

Core Courses

Understand ethics issues as they relate to auditing and independence and learn the basic concepts in assurance and auditing services. The course emphasizes the legal and ethical judgement required of the auditor within a changing and demanding business environment.
Understand how a variety of important business transactions should be treated as you learn the remaining topics required for the Financial Accounting and Reporting section of the CPA exam. Topics include partnerships, business combinations, foreign currency transactions and government and non-for-profit accounting. Within the course, you’ll account for a business combination and foreign currency transactions.
Understand the tax law more thoroughly as you learn income and expense recognition, tax accounting periods and methods, individual income tax provisions, tax credits and property transactions. Within the course, you’ll prepare a portion of a tax return.
Introduces the fundamentals of modern database concepts. Covers relational database design and implementation techniques, as well as the current relational database standard – the structured query language (SQL). Explore advanced topics such as big data analytics.
Understand how business law affects accounting and be able to detect possible legal problems. You’ll touch on a number of topics such as the formation, use and performance of contracts, including both Common Law and the Uniform Commercial Code, product liability, negotiable instruments and an accountant’s legal liability. The course also covers a variety of areas of law such as agency, partnerships, corporations, unfair competition, debtor-creditor relationships, bankruptcy, secured transactions, real and personal property, as well as wills and trusts. Within the course, you’ll determine the legal issues in business transactions.

Understand financial accounting in more depth in the first of a series of 3 courses. You’ll gain the conceptual framework of accounting and prepare several financial statements as part of this course.
PREREQ: ACCT207 or equivalent.

Tackle the more challenging aspects of corporate reporting including short- and long-term liabilities, contingencies, investments, stockholders equity, dilutive securities and earnings per share calculations so you understand how financial accounting affects important transactions. Within the course, you’ll create a stockholders equity section of the balance sheet.
PREREQ: ACCT 610 or equivalent.

In this final course of the three-part series, you’ll cover revenue recognition, accounting for income taxes, pensions and leases, accounting changes and error analysis, statement of cash flows and disclosure requirements. Within the course, you’ll create a statement of cash flows.
PREREQ: ACCT 611 or equivalent.

Elective Courses – Choose 3

Introduces master’s student to techniques and tools of technical tax research. Advanced federal tax concepts including income taxation of corporations, partnerships, estates, and trusts as well as wealth transfer taxes (Estate and Gift Tax).
Study of contemporary models of accounting for information users external to the firm. Includes an examination of the institutional environment and the impact of the institutions on the development of accounting theory and practices.
Examines contemporary aspects of financial statement analysis such as the supply and demand for accounting information, statistical properties of accounting numbers and the impact of information on securities prices.
Provides an introduction to the fundamental concepts of the finance function with an emphasis on the decision-making techniques relevant to financial and nonfinancial managers. Topics include valuation, risk and return, capital budgeting, cost of capital, financial analysis and planning, and working capital management.

Describes functions of international accounting: foreign currency transactions, financial statement translation, inflation, auditing, and taxation. Comparative approach is stressed. Current issues are covered as appropriate.
PREREQ: ACCT 620 or ACCT316.

Possible Prerequisite Courses

Surveys concepts underlying financial accounting and external reporting. Provides an understanding of accounting methods, standards, and terminology so that students can interpret and evaluate financial statements. Students are encouraged to participate in class and group discussions involving contemporary investment issues and decisions.

Business-oriented overview of microeconomic and macroeconomic theory. Approximately two-thirds of the course will focus on microeconomics and one-third on macroeconomics.

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