Master of Accounting

Curriculum

The Master of Accounting program is offered on the non-thesis option. A minimum of 30 semester hours is required, of which a minimum of 15 hours must be at the 200 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 200-level courses).

I.	Required Courses
	A.	Financial Accouting Theory and Analysis: 120:229		3 hours
	B.	Applied Professional Research: 120:214		3 hours
	C.	One course in information technology selected from the following:		3 hours
			Advanced Accounting Systems: 120:236, or
			Management Information Systems Concepts ; 150:249
	D.	Business Law for the Professional Accountant: 150:201		3 hours
				12 hours
II.	Electives
	Students must select 18 hours from the following:			18 hours
				30 hours
	A.	Accounting Electives
			Advanced Accounting: 120:135g (3)
			Government and Not-for-Profit Accounting: 120:139g (3)
			Fraud Examination: 120:145g (3)
			Advanced Auditing: 120:240 (3)
			Advanced Tax Topics: 120:242 (3)
			Cost Management: 120:263 (3)
			Graduate Internship in Accounting: 120:269 (3 to 6)
			Topics in Accounting: 120:280 (3)
			Individual Readings: 120:285 (1 to 4)
			Seminar in Contemporary Issues in Accounting: 120:289 (3)
			Research: 120:299 (2 to 6)
	B.	Communication Electives
			Communication Management: 150:114g (3)
			Organizational Cultures and Communications: 48C:134g (3)
			Listening: 48C:141g (2)
			Intercultural Communications: 48C:151g (3)
			Gender Issues in Communications: 48C:153g (3)
	C.	International Business Electives:
			International Financial Management: 160:158g (3)
			International Economics: 920:136g (3)
			International Financial Economics: 920:175g (3)
			Global Marketing: 130:177g (3)
	D.	Other Electives
			Public Finance: 920:117g (3)
			Cost Benefit Analysis: 920:125 (3)
			Urban and Regional Economics: 920:148 (3)
			Public Organizations: 924:153g (3)
			The Public Policy Process: 942:173g (3)
			History and U.S. Public Policy: 960:225 (3)
			Any other graduate level non-accounting course approved by the MAcc program director.
			Students may select from any graduate-level, non-accounting course listed in the UNI schedule of classes and approved by the MAcc Coordinator. Students can use these electives to obtain in-depth knowledge in an area of interest or broaden their general knowledge of a subject.
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 120: 263; Graduate Internship in Accounting 120:269; VITA: Individual Income Tax Preparation 120:144; Cooperative Education in Accounting 120:179; Internship - Accounting 120:169; or Graduate Internship in Accounting 120:269. In addition, 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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GRADUATE ACCOUNTING COURSE DESCRIPTIONS
120:214	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: 120:132; 120:134; admission to MAcc program.
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120:229	Financial Accounting Theory	3 hours
	In depth review and analysis of theoretical foundations of corporate financial reporting. Prerequisite: Admission to MAcc program.
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120:236	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: 120:136; admission to MAcc program.
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120:240	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: 120:134; admission to MAcc program.
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120:242	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: 120:132; admission to MAcc program.
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120:263	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: 120:131; admission to MAcc program.
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120:269	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.
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120:289	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.
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150:201	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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