Courses

Online Master of Accountancy Courses & Classes

Earn your Master of Arts in Accountancy from Ashford University. Learn to apply the principles of accounting to solve real-world problems. Designed for professionals, this graduate program develops your analytical and technical skills in accounting.

Students who do not have an undergraduate degree in a business-related field or coursework in Financial Accounting, Cost Accounting, and Statistical Analysis must also take BUS 591, BUS 590, and MAT 540, respectively, which will constitute an additional 9 credits of required coursework in order to meet graduation requirements.

Students will complete 16 courses worth a total of 48 semester credits. The first 13 are core courses, followed by three courses that correspond to their specialization.

Core Courses
Specializations

All courses are worth 3 credits and are listed in the recommended sequence.

Core Courses

(39 credits, each course is 3 credits)

BUS 600 Management Communications with Technology
This course is designed to introduce the student to the Ashford University Graduate Business programs, with emphases upon conceptualizing communication and communication processes in the contexts of organizations and leadership. Emphasis will be on technology, theories and models, qualitative communication research methodologies, and research writing.

BUS 607 Business Law for the Accountant
This course involves in-depth study of specific laws and practices as related to contracts, the Uniform Commercial Code, commercial paper, secured transactions, real and personal property, estates, and bankruptcy.

ECO 610 Global Economics
This course will study international economic with respect to the global aspects of supply and demand. This class will review and evaluate international trade theories, geographic trade patterns, globalization, multinational corporations, and international variations of corporate and national economic policies. By the conclusion of this class, the student will be able to compare and contrast international financial and trade frameworks, and describe the problems and challenges facing the multinational corporation.

BUS 591 Financial Accounting & Analysis*
This course is a study of how the firm's management captures and uses financial information for reporting and analysis to both internal and external stakeholders. Various course topics include the accounting cycle, sources of the information contained in financial statements, time value of money, ratio analysis, the preparation and analysis of income statements, balance sheets, and statements of cash flows.

MAT 540 Statistical Concepts for Research*
This course demonstrates how to apply selected statistical techniques to a wide variety of problems and situations arising in the areas of business, economics, finance, management, social science, health, psychology, and education. Topics include graphical description of data; measures of location and dispersion; probability; discrete and continuous random variables; sampling distributions and estimation; confidence intervals and hypothesis tests; simple linear regression and correlation.

BUS 590 General Cost Accounting*
This course covers principles of planning, measuring, recording, and controlling costs in different types of organizations. Key concepts will include cost records, cost behavior and allocation, inventory valuation, product costing, standard costs, responsibility accounting, and cost planning and control. Emphasis is placed on costing analysis, evaluation, and reporting in order to assist management with the decision-making process.

ACC 640 Advanced Managerial & Cost Accounting
This course explores advanced managerial and cost accounting topics as they relate to problem solving skills for managers. Topics include activity based costing, activity based management, cost of quality, theory of constraints related to capacity planning and new emerging practices that support management decision making.

ACC 610 Advanced Federal Taxation
This course is an introduction to federal taxation for entities other than individuals. Topics include structure, regulations, administration and compliance of federal taxation in the US from the perspective of corporations, partnerships, S corporations, trusts and estates.

ACC 614 Auditing & Fraud Detection
This course will cover the components of the auditing process with a strong emphasis on planning, risk assessment and gathering audit evidence. The course will provide a foundation in the fundamentals of assurance, attestation and auditing.

ACC 618 Professional Ethics for the Accountant
This course will provide an understanding of the ethics and code of professional conduct provided by the American Institute of Certified Public Accountants (AICPA). In addition, ethic guidelines and codes of conduct endorsed by other professional accounting organizations such as the Institute of Managerial Accountants will be introduced.

ACC 622 Accounting Information Systems
This course will include a review of accounting information systems application controls and internal control. Topics include hardware and software concepts, application internal controls, internal control procedures, integrated audit software, generalized general ledger software, Sarbanes-Oxley (SOX) internal control requirements and required company and audit documentation.

ACC 626 Accounting in a Global Environment
This course will include the study of an entity reported as either a multinational company or an entity whose reporting obligations to stakeholders are located in a country other than that of the reporting entity. Conceptual and practical applications of accounting are investigated from a global perspective. Special emphasis is placed on managing multinational enterprises with respect to how accounting applies to global strategies and the key accounting issues that influence multinational decision making. In addition, a detailed investigation on the convergence of U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) are covered in this course. Also discussed are the effects of financial reporting, international taxation, and international financial statement analysis on a multinational reporting entity.

ACC 630 Advanced Government & Non-Profit Accounting
This course introduces specialized accounting principles applicable to state and local governments and other non-profit organizations. Emphasis will be on fund accounting and students will gain an understanding of the differences between private and public sector accounting.

* This course may be waived, depending on the student's undergraduate coursework.

Specializations

Choose one of the following specializations to add to your degree program:

Accounting

(9 credits, each course is 3 credits.)

ACC 611 Advanced Tax Research
This course is designed with an emphasis on developing research skills related to complex tax issues. The focus is on interpretation of tax law and finding support for various positions on difficult tax issues related to a variety of business, personal and estate tax issues.

ACC 612 Advanced Financial Accounting
This course expands on the basic financial reporting concept with a focus on business combination reporting for corporations and partnerships, foreign currency transaction reporting and financial statement translation, and financial statement note disclosure.

ACC 695 Accounting Capstone
This course is designed to bring together knowledge gained from the previous program courses and allow the student to demonstrate how the various components of an accounting system work together. Broadly the course encompasses complex accounting concepts, financial statement reporting, taxes, risks, information systems, auditing, business law, and ethics.

Audit

(9 credits, each course is 3 credits.)

ACC 616 Forensic Accounting
This course will cover the basic concepts of forensic accounting including identifying, detecting, and preventing fraud. There will be an emphasis on investigating documentary evidence, interviewing witnesses and potential suspects, writing investigative reports and testifying to findings.

ACC 617 Current Issues in Advanced Auditing
This course will examine current and advanced issues affecting the auditing profession. Topics will include the study of audit risk, corporate governance, audit planning and execution, special reports and assurance engagements.

ACC 697 Audit Capstone
This course is designed to bring together knowledge gained from the previous program courses. Broadly the course emphasizes complex auditing concepts and will also encompass accounting concepts, financial statement reporting, taxes, risks, information systems, business law, and ethics.

If this accounting program fits your personal and professional goals, contact Ashford University at 866.711.1700 to learn more, or request additional information.