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ECSU, School of |
Department of Business
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Undergraduate majors and minors Masters programs Faculty and staff
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Master of Science Degree In Accounting Coordinator: Dr M Rujoub OverviewThe Master of Science in Accounting provides students with extensive specialization in accounting as well as breadth of knowledge in economics, management, and finance essential for professional careers in today’s global market. This graduate program provides sound professional preparation for careers as professional accountants in private industry, financial institutions, government, nonprofit organizations, and public accounting firms. Graduates will be prepared for a wide range of professional career opportunities and will be able to succeed not only in entry-level professional positions, but also to advance in life-long careers of increasing responsibility and leadership. On GroundECSU offers students two ways to receive their MSACC: on ground and online. Designed for students who are engaged during day, the on-ground MSACC program is primarily an evening program. Classes are kept small and are conducted in a seminar fashion by highly experienced and technically proficient university faculty. ECSU’s MSACC on-ground program is perfect for eastern Connecticut residents who are looking to further their career in accounting but who are too busy to take classes during the day. Online
For those students
who cannot, or choose not to make the commute but still wish to pursue
their degree, ECSU’s online MSACC program is the ideal alternative.
Students can take 50% of the classes online while the rest they should
take in standard face to face classes.
Unlike the traditional classroom structure, with ECSU MSACC online the
classroom is wherever the student wants it to be. Tuition remains
the same for Connecticut residents as well as out-of-state residents and
courses are taught by the same professionals that run the classroom; the
only difference is the commute. Whether a resident of eastern Connecticut
or a resident of the most far-reaching state in America it does not
matter; ECSU’s online MSACC program is perfect for any individual looking
to pursue their career in Accounting. Personal Expectations Reflected in the Program Objectives
All applicants must submit: 1. A completed application accompanied by a nonrefundable application fee of $40.00. 2. A personal statement of academic and career goals as they relate to the program. 3. Two letters of recommendation. 4. Official undergraduate/graduate transcript(s) from all institutions above high school 5. GMAT score
6. International applicants whose native language
is not English will need a minimum score of 575 on the Test of English as
a Foreign language (TOEFL) and proof of financial support. Program Completion Requirements Students must complete a total of 30 credits. The graduate seminars must be taken as the last six credits in the program of study. The remaining course work is taken in consultation with a faculty advisor. Students entering this program without a strong background in accounting will be required to take at least 21 semester hours in accounting courses 300 and 400 level (i.e., ACC 301 Intermediate Accounting I; ACC 302 Intermediate Accounting II; ACC 303 Intermediate Accounting III; ACC 310 Cost Accounting Systems; ACC 311 Advanced Managerial Accounting; ACC 412 Auditing; and ACC 416 Federal Individual Taxation). In addition, these students must have earned at least 30 credit hours in economics and business education, and at least 60 credit hours in general education. Academic Standing: Warning, Probation, and Dismissal
Quality of work by individual students is ensured by the
standard of a minimum grade point average of 3.00 (“B”) to continue in
matriculated status and to graduate. Students are also subject to
dismissal if nine semester hours of “C” are earned in the accumulation of
credits necessary to graduate or if grades of “C” or below are earned in
consecutive courses. Regular warning, probation and dismissal procedures
are used to discourage unqualified students from persistent enrollment in
courses.
Program
curriculum I Graduate Core ECO 510 Managerial Economics BUS 545 Financial Management
BUS 531 Organizational
Behavior II Accounting Courses ACC 515 Advanced Financial Reporting ACC 520 Accounting for Not-for-Profit Organizations and Governmental Units ACC 525 Accounting for International Operations
ACC 535 Advanced Studies in
Taxation ACC 530 Topical and Current Issues in Accounting ACC 531 Professional Development in Accounting
Total 30 credits ACC 515 Advanced Financial ReportingPrerequisites: ACC 303; ACC 311; and ACC 416 or equivalent coursework taken at other accredited schools Provides the student with the procedures and techniques needed to prepare consolidated financial statements for a parent company and its subsidiaries. Statutory mergers, consolidations and acquisitions result in a single accounting entity, which involve many reporting complexities. Topics covered include pooling vs. purchase method, cost, equity method and various types of inter-company transactions. Attention is also directed to the formation, operations, and liquidation of partnerships. Other topics covered include methods of business formation, income sharing plans, changes in ownership and installment payments. ACC 525 Accounting for International Operations Prerequisites: ACC 303; ACC 311; and ACC 416 or equivalent coursework taken at other accredited schools The objectives of this course are to familiarize students with multinational enterprises and the accounting issues and problems peculiar to them such as consolidations of foreign subsidies, foreign currency translations, foreign investment analysis and multinational risk management. Consideration will be given to international transfer pricing and the peculiarities of internal auditing in an international setting. ACC 535 Advanced Studies in Taxation Prerequisites: ACC 303; ACC 311; and ACC 412 or equivalent coursework taken at other accredited schools To discuss the traditional corporation and partnership taxation topics: to provide an understanding of taxation concepts and terminology; to discuss recent developments in taxation and reporting practices promulgated by the Internal Revenue Code and how they are applied by tax practitioners in public accounting and industry. ACC 520 Accounting for Not-For-Profit Organizations and Governmental Units Prerequisites: ACC 303; ACC 311; and ACC 416 or equivalent coursework taken at other accredited schools A study of accounting principles, concepts and authoritative pronouncements applicable to not-for-profit organizations and governmental units. Additional topics include the budgeting process and the tax treatment of public charities and private foundations. ACC 530 Topical and Current Issues in Accounting Prerequisites: ACC 303; ACC 311; and ACC 416 or equivalent coursework taken at other accredited schools To acquaint students with topics generally not covered in traditional accounting courses. Attention will be directed to current issues and problems faced by accountants and the accounting profession. Topical coverage may include the gaming and recreational industries, health care costs, derivatives, forensic accounting and ethics. ACC 531 Professional Development in Accounting Prerequisites: ACC 303; ACC 311; and ACC 416 or equivalent coursework taken at other accredited schools Students will be required to attend professional development seminars accredited by the Connecticut Society of Certified Public Accountants, the American Institute of Certified Public Accountants and other professional organizations or complete individual research on a selected topic. BUS 545 Financial Management Prerequisites: ACC 311 or equivalent coursework taken at other accredited schools Application of financial concepts and techniques to corporate decisions, including capital budgeting, capital structure, leasing, mergers, and asset management. COM 530 Organizational Communications This course emphasizes the acquisition of organizational communication skills through the application of theoretical concepts in authentic organizational context. The course utilizes both the applied body of knowledge developed by organizational communicators (what strategies are effective in actual organizations) and the theoretical underpinnings of the field (why those strategies work). ECO 510 Managerial EconomicsThis course provides a body of mainly microeconomic tools for managerial decision-making. Its emphasis is on the methodical application of economic models to business situations for analysis and problem solving. It incorporates theory into practice, providing a theoretical framework in formulating policies for short and long-term planning. A wide range of topics will be discussed including elasticity and estimation of demand, production and cost functions, pricing and output decisions under different competitive conditions, break-even analysis, risk and uncertainty, etc. BUS 531 Organizational Behavior Examines the managerial implication of the relationship between human behavior, organizational structure, and organization performance. For more information please contact the Program Coordinator's secretary at 1 860- 465 4620 or the Graduate Studies Office of the School of Education and Professional Studies.
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