Courses – Online Master's in Accounting

Curriculum Details

33 total credits required

Earn your online Master of Accounting from Brenau University. You’ll complete 33 total credit hours in this master’s degree program.

You’ll receive guidance from expert faculty who are dedicated to your success, and you will learn vital skills to become an ideal job candidate. From here, you can.

View the course catalog.

Prerequisites

Credits

AC 201 Accounting Principles I (Financial) Credit Hours: 3

The fundamentals, practices and procedures of accounting are covered in this introductory course. Topics include generally accepted accounting principles, accounting systems, and preparation and analysis of financial statements.

Prerequisite(s): MS 100
Note(s): Cannot receive credit for AC 200 and AC 201.

AC 202 Accounting Principles II (Managerial) Credit Hours: 3

This course is a continuation of AC 201. The utilization of accounting information in business management is examined. Selected managerial topics include but are not limited to cost accounting fundamentals, budgeting, and cost-volume-profit analysis.

Prerequisite(s): AC 201
Note(s): Cannot receive credit for AC 200 and AC 202.

AC 321 Intermediate Accounting I Credit Hours: 3

This course is the first in a two-course sequence for Intermediate Accounting. The course serves as the foundation for the study of financial accounting and is designed to strengthen the student’s expertise in areas of accounting standards and authoritative bodies, the accounting cycle and preparation of financial statements. In addition, revenue recognition, ethics and the use of financial information by various user groups are discussed.

Prerequisite(s): AC 201

AC 322 Intermediate Accounting II Credit Hours: 3

This course is a continuation of AC 321 and serves as the foundation for the study of financial accounting and is designed to strengthen the student’s expertise in areas of accounting standards and authoritative bodies, the accounting cycle and preparation of financial statements.

Prerequisite(s): AC 321
Prerequisite(s) or Corequisite(s): AC 320

AC 323 Individual Taxation Credit Hours: 3

A study of federal individual income tax; including the various federal tax rules and regulations with an emphasis on the determination of income and legal deductions in order to determine taxable income for an individual and/or a sole proprietorship.

Prerequisite(s): AC 201

AC 325 Cost Accounting Credit Hours: 3

A further study of accounting for the costs of manufacturing and services, including an introduction to the various cost systems employed by business organizations, budgeting, and current topics in cost management.

Prerequisite(s): AC 201, AC 202

AC 439 Auditing and Assurance Services Credit Hours: 3

This course is designed to teach standards and theory related to the attest function and other assurance services. A study of topics in this course may include the code of professional conduct, internal controls, and other related current issues for privately-held entities within the context of the integrated audit. Prerequisite(s): AC 322

Degree Requirements

Credits

AC 719 CPA Review Credit Hours:

Access to Surgent CPA Review for course work and exam preparations.

Note(s): Course is pass/fail.

AC 720 M.Acc. Entrance Assessment Credit Hours:

This course is the entrance exam for the M.Acc. program and is used for assessment purposes.

Note(s): Course is pass/fail.

AC 722 Advanced Accounting Credit Hours: 3

Topics covered in this course include accounting for investments using the Equity Methods, applying the Acquisition Method in Business Combinations and accounting for Consolidations at the date of acquisition and in subsequent periods, accounting for foreign currency transactions and translations, and other contemporary advanced accounting topics.

Prerequisite(s): AC 322

AC 724 Corporate Taxation Credit Hours: 3

This course presents issues related to the study of various forms of business entities, and tax research methods available to accounting and tax professionals.

AC 725 Fraud Prevention & Internal Control Credit Hours: 3

This course provides a comprehensive coverage of fraud-specific examinations so that management, as well as accountants, know how to deter and detect fraud as well as perform subsequent investigations when fraud is suspected. Specific internal controls to prevent various types of fraud will also be discussed as well as management’s responsibilities related to an effective internal control framework and fraud prevention policies.

AC 726 Non-Profit and Governmental Accounting Credit Hours: 3

This course covers topics used by accountants in both public and managerial accounting, including International Financial Reporting Standards (IFRS), accounting for foreign currency transactions and translations, accounting for reorganizations, liquidations, partnerships, governments, and not-for-profits.

Prerequisite(s): AC 321, AC 322

AC 739 Advanced Auditing and Assurance Services Credit Hours: 3

An advanced study of auditing standards and procedures, including the requirements of Sarbanes-Oxley and auditing standards for public companies established by the Public Company Accounting Oversight Standards Board (PCAOB). Other contemporary issues facing the public accounting profession are included.

Prerequisite(s): AC 439

AC 740 Accounting Theory Credit Hours: 3

An examination of the development of accounting theory, policy, and the standard-setting processes as applied to contemporary accounting issues. Emphasis is placed upon the objectives of financial reporting and the conceptual framework. Topics also include international financial reporting and harmonization of accounting standards.

Prerequisite(s): AC 321, AC 322

AC 745 Accounting Information Systems Credit Hours: 3

This course is designed to present an understanding of accounting information systems and their role in the accounting environment. Particular attention is paid to transaction cycles and internal control structure. Topics to be covered include the software development life cycle, contemporary technology and applications, control concepts and procedures, auditing of information systems, internets, intranets, electronic commerce, and the role of information systems in a business enterprise. This course will cover accounting information systems-both computerized and non-computerized-with particular emphasis on internal controls.

AC 746 Advanced Cost Accounting Credit Hours: 3

This course is an in-depth study of the use of accounting information for planning, controlling and decision-making. The emphasis is on understanding the cost of products and services and allocation of costs, and will include preparation of operating budgets and using relevant information from management budget reports to make decisions about costing, pricing and related company processes.

Prerequisite(s): AC 325 or AC 332

AC 749 Business Environment & Concepts for Accountants Credit Hours: 3

This course covers an overview of general business and economic concepts that CPAs need to understand in public practice accounting and for working with their clients. Concepts covered include corporate governance, economic concepts and analysis, financial management, information technology, and operations management from an accountant’s standpoint.

AC 760 M.Acc. Exit Assessment Credit Hours:

This course is the exit exam for the M.Acc. program and is used for assessment purposes.

Note(s): Course is pass/fail.

Choose one from the following:

Credits

BA 717 Business Law and Ethics Credit Hours: 3

This course explores the interrelationship between business, law and ethics in today’s global environment. Emphasis will be placed on broadening student understanding of the means through which the government regulates business activity. Students will investigate contemporary issues in product liability, contracts, business ethics, agency, intellectual property, e-commerce, securities regulation, business formation, antitrust, bankruptcy and employment law. The goal of this course is to provide students with the tools necessary to identify legal and ethical challenges to contemporary business organizations and develop ethical business strategies designed to minimize legal risk.

BA 723 Financial Management Credit Hours: 3

This course is an introduction to the tools used in financial management. Topics covered include time value of money, risk/return models, security valuation, weighted average cost of capital, capital budgeting, capital structure, forecasting and dividend policy.

Prerequisite(s): AC 721

AC 727 Partnership and S-Corporation Taxation Credit Hours: 3

This course is an integration of planning and research of federal income tax provisions from a business entities perspective emphasizing taxation for Pass-through entities (partnerships, S-Corporations) and exempt entities.

AC 728 Estate and Trust Taxation Credit Hours: 3

This course is an integration of planning and research of federal income tax provisions from a business entities perspective emphasizing taxation federal gift and estate taxes, family tax planning, and income taxation of trusts and estates.

AC 729 State and Local Taxation Credit Hours: 3

This course is an integration of planning and research of various tax provisions from a business entities’ perspective emphasizing cross-jurisdictional issues that exist with state and local taxation. The course will include terminology, concepts, structures, and forms used in planning and reporting in these areas.

AC 755 Financial Statement Analysis Credit Hours: 3

This course promotes a critical thinking approach to financial accounting and reporting by developing an understanding of the environment in which financial reporting choices are made and how data is used for various types of decisions. Emphasis placed on understanding the economics of business transactions and how various users of financial statements make decisions.

Prerequisite(s): AC 321, AC 322

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