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Academic Programs – Accounting

The Accounting Programs at SDUIS are designed to provide students with a thorough understanding of accounting principles and financial reporting practices, to keep students abreast of innovations in the field, and to enhance proficiency in accounting-related functions such as financial analysis and data interpretation. The programs are intended to provide a broader understanding of accounting principles and business applications by offering exposure to the traditional areas of accounting.

MASTER OF ACCOUNTING

This program is designed for finance and accounting professionals wishing to extend their skills or for those just entering the accounting profession. The program is intended to provide a broader understanding of accounting principles and business applications by offering graduate exposure to the traditional areas of accounting (financial accounting, managerial accounting, income tax, and auditing). Participants will learn how accounting functions within organizations and a wide variety of businesses, ranging from startups to global corporations, by building the conceptual, analytical and communications skills necessary to succeed in the accounting profession.

PREREQUISITES:
Applicants must hold a bachelor’s degree from an accredited or approved institution, and all applications are reviewed and approved by the Program Director.

REQUIREMENTS:
The Master of Accounting program requires the participant to successfully complete a total of 85 quarter units of graduate-level coursework. The student must complete 30 units from the Graduate Core Accounting Course Requirements, 5 units from the Graduate Course Requirements, select 40 units (8 courses) from the Graduate Core Business Course Requirements, and select 10 units (2 courses) from the Graduate Accounting Elective Courses. In addition, students must pass a comprehensive examination.

Course titles that satisfy degree requirements:

Graduate Core Required Accounting
ACT 601 Introduction to Accounting
ACT 610 Auditing
ACT 611 External Reporting
or
ACT 612 Internal Reporting
ACT 613 Financial Reporting
ACT 614 Financial Statement Analysis
ACT 615 Tax Influences on Business Decision Making

Graduate Core Required Courses:

CPS 501 Writing Skills & Research
BUS 602 Quantitative Methods in Business
BUS 610 Leading & Managing People & Organizations
BUS 614 Marketing Strategies  & Tactics

BUS 617 Financial Planning & Investing
BUS 618 Information Technology Strategies for Entrepreneurial Business
BUS 625 Bargaining & Negotiating Skills: Asia, the US, Internationally
BUS 650 Advanced Marketing Strategies: Successes & Failures
BUS 656 Special Topics in Business Management
BUS 657 International Economics

Graduate Accounting Elective Courses
ACT 630 Intermediate Accounting
ACT 631 Fraud Examination & Forensic Accounting
ACT 632 Legal Elements of Fraud
ACT 633 Federal Income Tax
ACT 634 Accounting Ethics and Professional Responsibilities
ACT 635 Taxation for Business Decisions
ACT 636 Advanced Auditing

 

ACCOUNTING (ACT) Course Descriptions 
ACT 601 INTRODUCTION TO ACCOUNTING(5)
This course serves as an introduction to the language
of business and takes into consideration the
importance of accounting information when making
business decisions. Students will examine the needs
of stakeholders outside of the organization.

ACT 610 ADVANCED AUDITING (5)
This course focuses on the application of auditing
principles while examining financial statements and
principles and practice of auditing especially as it
relates to the examination of financial statements by
certified public accountants.

ACT 611 EXTERNAL REPORTING (5)
This course covers the evaluation of corporate
financial reporting policy and the usefulness of
financial reports for decision making. Domestic and
foreign accounting principles are covered.

ACT 612 INTERNAL REPORTING (5)
This course is designed to examine the planning and
evaluating issues internal to businesses. It focuses on
accounting’s role in providing useful information to
internal users.

ACT 613 FINANCIAL REPORTING (5)
This course will provide students with the skills to
become a sophisticated reader and user of financial
statements. An emphasis will be placed on
understanding and analyzing statements and supporting
notes.

ACT 614 FINANCIAL STATEMENT ANALYSIS (5)
This course teaches the skills, analytical process, and
decision-making techniques for analyzing financial
statements to make sound credit decisions. This course
will cover: financial statement analysis, financial
statements, ratio analysis, borrowing causes and
repayment sources, and cash flow statements and
projections.

ACT 615 TAX INFLUENCES ON BUSINESS
DECISION MAKING (5)
The focus of this course is federal income tax law as
applied to individuals, corporations, and partnerships, tax
research and responsibilities in a tax practice.

ACT 630 INTERMEDIATE ACCOUNTING (5)
This course examines the principles used to prepare basic
financial statements. Students will analyze elements of
the balance sheet, liabilities, property, plant and
equipment, intangible assets, depreciation, amortization,
depletions, impairments, statement of income and
retained earnings. Prerequisite: ACT – 601 Introduction
to Accounting.

ACT 631 FRAUD EXAMINATION & FORENSIC
ACCOUNTING (5)
This course focuses on the methodology of occupational
fraud examination including obtaining documentary
evidence, interviewing witnesses and potential suspects,
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writing investigative reports, testifying to findings,
and forensic document examination.

ACT 632 LEGAL ELEMENTS OF FRAUD (5)
This course focuses on federal legislation as it relates
to fraud examination. Students will examine the laws
that preserve the rights of individual suspected of
committing fraud and laws that govern civil
prosecutions, acceptance of evidence, etc.

ACT 633 FEDERAL INCOME TAX (5)
This course introduces students to the Internal
Revenue Code Provisions as they affect individuals
and organizations. Students will examine how these
provisions are achieved through Federal Income Tax
Regulations.

ACT 634 ACCOUNTING ETHICS AND
PROFESSIONAL RESPONSIBILITIES (5)
This course examines the ethical and professional
responsibilities of accounting professionals.