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Master of Accountancy (MAcc) Course Curriculum

Curriculum Details

30-45 total credits required

The MAcc programs at OHIO cover advanced accounting knowledge while also ensuring you gain the soft skills employers value, such as communication, problem-solving and teamwork. No matter which modality you choose, you'll focus on real-world business applications through case studies, live sessions, special events and group projects.

At Ohio University, key skills are woven throughout the Master of Accountancy programs, allowing you to seamlessly apply what you learn from your first semester. We offer multiple curriculum pathways based on your educational background. When you graduate, you'll have the essential technical and professional skills needed to succeed as a CPA or a leader in a variety of businesses.

In addition to the Core Accounting Courses, the MAcc programs offer tracks based on the student’s undergraduate degree – Accounting Grad: Data Analytics, Business Grad/Non-Accounting and Non-Business Grad/Non-Accounting. Prerequisite coursework will be determined based on your undergraduate major and previous coursework. Waivers are available based on your previous coursework. Please contact us to understand what additional courses are needed.

Accounting Grad: Data Analytics

For students with an undergraduate degree in accounting or its equivalent, the program curriculum is 30 credit hours. (Core Accounting Courses + Data Analytics Track)

Business Grad/Non-Accounting

For students entering the MAcc with a non-accounting undergraduate business degree, the program curriculum is 42 credit hours. (Accounting Bridge Courses + Core Accounting Courses + Data Analytics Track)

Non-Business Grad/Non-Accounting

For students entering the MAcc with an undergraduate degree that is neither in accounting nor business, the program curriculum is 45 credit hours. (Accounting Bridge courses + Core Accounting Courses + General Business Track)

Core Accounting Courses

ACCT 6100 Advanced Managerial Decision Making (3 credits)

An in-depth study of management accounting techniques and methods needed for effective management of business enterprises. The trade-offs management makes in acquiring and using accounting information for decision-making and control are discussed. Specific topics include cost behavior and estimation, short-term decision-making, budgeting, performance evaluation, cost allocation, and product costing.

ACCT 6200 Advanced Auditing and Assurance Services (3 credits)

An examination of the nature of assurance services with an emphasis on evaluating the quality of information. Contemporary auditing techniques are explored with a focus on the entity’s control systems. Course covers advanced issues which arise in audit practice including audit reporting issues, fraud detection and reporting, attestation engagements, special reporting issues, compilation and review engagements, scope of services issues, and other new issues which have a significant impact in audit practice.

ACCT 6250 Forensic Accounting and Fraud Examination (3 credits)

This course is designed to help students apply their accounting, auditing, information systems and communication skills and build the forensic and examination skills needed to detect financial fraud, perform litigation support services and prepare a case for criminal proceedings or civil litigation. These skills are highly valued in the rapidly growing field of forensic accounting.

ACCT 6300 Accounting Theory/Practice (3 credits)

An examination of the foundations and applications of accounting theory as it relates to financial accounting and reporting. The course draws upon existing research which provides evidence about the applicability of accounting theory to the financial reporting process for business enterprises which prepares financial statements in accordance with generally accepted accounting principles.

ACCT 6400 Advanced Tax Planning and Strategy (3 credits)

Students learn how to research complex tax issues and engage in complex tax planning. The focus of the course is the application of these skills to current tax issues facing accounting practitioners.

ACCT 6500 Professional Ethics and Communication (3 credits)

This course is designed to help students in their ethical obligations and decision making to meet their responsibilities under the professions’ code of conduct. These skills should help students ensure that their work meets the highest standards of integrity, independence and objectivity while understanding the challenges of ethical decision making by providing an examination of various ethical theories; identifying and resolving ethical dilemmas; the potential civil and criminal liability of accountants under both statutes and common law; civil and criminal liability in accounting practice; ethical issues and cases in accounting practice; issues and cases involving the Code of Professional Conduct. In addition, this course provides students theory and practice in oral and written communication involving practicing accountants.

ACCT 6800 Contemporary Topics in Accounting (Capstone) (3 credits)

This course is an application of the theory underlying financial accounting and reporting and the interrelationships between the different accounting sub-disciplines. Cases and problems are utilized to illustrate contemporary issues related to standard setting and financial statement measurement and reporting topics. Significant and rapid changes in accounting rules affect the financial reporting and analysis that management uses to make business decisions. This course explores contemporary accounting topics that accounting professionals face in the workplace and how the accompanying requirements change the way companies and their business partners use, report, analyze, and interpret financial data. Actual subjects covered vary as conditions change. This course serves as the Capstone Experience for our program. Specifically, this course provides a review of the material covered throughout the program and an opportunity to assess a student’s overall learning in the program.

Accounting Bridge Courses

Principles of accounting courses are for students who hold an undergraduate degree in business rather than accounting.

MBA 6315 Accounting for Executives (3 credits)

Critical analysis and application of accounting principles, and building on those principles to maximize value creation. Bridging accounting and financial disciplines with strategic focus of an organization, and understanding the external forces impacting that particular organization.

ACCT 5010 Intermediate Accounting Concepts (3 credits)

This course studies the conceptual framework of accounting, disclosure standards for general purpose financial statements, and measurement standards for cash, receivables, inventories, tangible and intangible operating assets, investments, liabilities, and associated revenues and expenses, including application of compound interest techniques. Measurement and reporting standards for contingencies, stockholders’ equity, and special problems associated with revenue recognition are also studied.

ACCT 5020 Advanced Accounting Concepts I (3 credits)

This course studies advanced accounting topics in the following areas: Managerial Accounting, Cost Accounting, Taxation and Accounting Information Systems.

ACCT 5030 Advanced Accounting Concepts II (3 credits)

This course studies advanced accounting topics in the following areas: Auditing, Forensic Accounting and Fraud Examination, Advanced Financial Accounting and Governmental/Not-for-Profit Accounting.

General Business Track

MBA 6320 Descriptive Analytics (3 credits)

Business analytics can be subcategorized into three primary fields of study. These fields include descriptive, predictive, and prescriptive analytics. Descriptive analytics serves as a foundation to all other forms of analytics. The primary goal of this course is to provide students with the skills to effectively summarize, visualize, and manage data within software environments that are commonly used in various business contexts. In this course, topics include, but are not limited to, measures of central location, measures of dispersion, discrete and continuous probability distributions, hypothesis tests, as well as data visualization. In addition, students are introduced to predictive and prescriptive analytics topics for business applications.

MBA 6335 Managerial Finance (3 credits)

Managerial Finance is an integrated application of accounting and economic principles to the financial functions of business. The course covers financial analysis, basic investing concepts, risk and return, time value of money, capital structure, and capital budgeting.

MBA 6340 Organizational Behavior and Human Resource Management (3 credits)

A strategic and analytical approach to complex behavioral problems involving interactions among individuals, groups and organizational structure. Includes an exploration of the design and implementation of management practices as a basis for aligning human resource practices to support and advance strategy implementation and control for the organization.

MBA 6370 Operations Management (3 credits)

Covers many of the key concepts and tools of operations management and will apply these to many of the issues faced by firms today.

Data Analytics Track

MBA 6320 Data Analysis for Decision Making (3 credits)

Business analytics can be subcategorized into three primary fields of study. These fields include descriptive, predictive, and prescriptive analytics. Descriptive analytics serves as a foundation to all other forms of analytics. The primary goal of this course is to provide students with the skills to effectively summarize, visualize, and manage data within software environments that are commonly used in various business contexts. In this course, topics include, but are not limited to, measures of central location, measures of dispersion, discrete and continuous probability distributions, hypothesis tests, as well as data visualization. In addition, students are introduced to predictive and prescriptive analytics topics for business applications.

MBA 6325 Prescriptive Analytics (3 credits)

Prescriptive analytics includes a variety of topics related to decision-making within the context of business problems and applications. The primary goal of this course is to develop a model of a business scenario within a software environment. Students employ mathematical techniques that support or automate a course of action that should be taken by decision-makers. In this hands-on course, students are introduced to concepts related to constructing, testing, and applying prescriptive models and techniques that are common in business settings. From this perspective, students utilize software tools in order to apply a variety of decision-making techniques, including optimization and simulation.

MBA 6390 Predictive Analytics (3 credits)

Predictive analytics encompasses a variety of statistical and machine learning techniques and applications within business environments. The primary goal of this course is to discover and apply relationships found within historic datasets in order to make predictions about the future or otherwise unknown events. In this hands-on course, students are introduced to concepts related to constructing, testing, and applying predictive models in various business settings. From this perspective, students utilize software tools in order to conduct an analysis of continuous, classification, and clustering models.

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