Contact Information
Nadia Clark-Brown
Program Assistant
383 Bryan Building
VOICE: 336.334.5390
FAX: 336.334.4209
NACLARKB@uncg.edu
Dr. Venkat Iyer
Director – MSA Program Department of Accounting
325 Bryan Building
E-Mail: MSA@uncg.edu
Master of Science in Accounting
Course Description
(ACC) Courses for Graduates
600. Professional Accounting Research (3:3).
Pr. grade of C or better in 420.
Effective use of resources in financial and tax accounting to complete research assignments
613. Directed Studies in Accounting (1-3).
Pr. 12 s.h. of graduate level accounting courses or permission of instructor.
Individual study of an issue or problem of interest. Student must arrange topic and course requirements with instructor prior to registration.
621. Accounting Internship (3).
Pr. grade of C or better in 318.
Combined academic and work components allow students to gain experience in the professional field of accounting. Course supervised by a graduate faculty member and appropriate personnel of the approved organization. (Graded on S-U basis)
626. Managerial Accounting in a High Technology Environment (3:3).
Pr. grade of C or better in 430 or MBA 612.
Application of cost accounting principles and procedures to business decision making in a high-technology firm setting. A team-based simulation is used as the basis for the course.
628. Accounting Information Systems (3:3).
Pr. grade of C or better in 325.
Accounting information systems and the role of the accountant in the selection and management of accounting information systems; ethical implications.
630. Seminar in Contemporary Accounting Issues (3:3).
Pr. grade of C or better in 319.
Analysis, research, and presentation of current topics and issues relevant to professional accountants.
631. Advanced Auditing (3:3).
Pr. grade of C or better in 440.
Ethics, reporting, law, statistics, and audit software; directed towards professional external and internal auditing.
638. Information Systems Auditing (3:3).
Pr. grade of C or better in 440.
Theory and practice of information systems auditing; role of information systems auditor in systems development; computer based system controls.
642. Specialized Accounting Entities (3:3).
Pr. grade of C or better in 319.
Theory and practice associated with business combinations, consolidated financial statements, partnerships, international operations, bankruptcy and other accounting topics related to specialized accounting entities.
645. Seminar in Financial Accounting Theory (3:3).
Pr. grade of C or better in 319.
Normative analysis in theory development and recent transition to empirical analysis; informational and positive theory paradigms; role of regulation.
652. Taxation of Estates, Gifts and Trusts (3:3).
Coreq. 600.
Principles and procedures involved in determining federal estate tax; tax planning using gifts and trusts.
655. Taxation of Corporations and Shareholders (3:3).
Coreq. 600.
Federal taxation of business transactions affecting corporations and shareholders.
656. Taxation of Flow-Through Business Entities (3:3).
Coreq. 600.
Federal taxation of business transactions affecting flow-through business entities, including partnerships, S corporations, limited liability companies and their owners.
658. Advanced Topics in Taxation (3:3).
Coreq. 600.
Examination of advanced tax topics, including capital gain and loss provisions, depreciation recapture, passive loss restrictions, alternative minimum tax, exempt organizations, and multistate taxation.
699. Thesis (1-3).
711. Experimental Course.
This number reserved for experimental courses. Refer to the Course Schedule for current offerings.
801. Thesis Extension (1-3).
803. Research Extension (1-3).