COLLEGE OF BUSINESS
Curriculum Committee
September 9, 2008
Page 1 of 3
2008-09 #1
Department of Accountancy
Other catalog change: Page 57, 2008-2009 Graduate Catalog
Master of Accounting Science
↓
Phase Two
The M.A.S. student must select specific courses leading to either the leadership or professional an
area of study. in financial reporting and assurance, managerial accounting systems, or taxation,
or may work with the director to tailor a program of study for the student’s specific academic and
career goals. All M.A.S. students must complete have ACCY 670, Accounting Research, or
ACCY 645, Professional Tax Research; and ACCY 690, Accountancy Capstone/Financial
Statement Analysis and Business Valuation. Students may focus their studies (as noted below) or
may work with the advisor to tailor a program of study for the student’s specific academic and
career goals.
The student is required to complete a minimum of 30 semester hours of work beyond Phase One
and the baccalaureate degree. Of these 30 semester hours, at least 15 hours 21 must be in classes
reserved exclusively for admitted graduate students and 15 of the 21 hours must be in
accounting. At least six Nine of the 30 semester hours must be in graduate-level courses in
related areas outside the Department of Accountancy with the approval of the adviser. The total
Phase Two credits accepted in transfer from other institutions may not exceed 9 semester hours.
Leadership Area of Study
Students pursuing the Leadership area of study must also complete ACCY 679, Seminar in
Accounting, MGMT 615, Seminar in Managerial Leadership, and complete appropriate activities
related to the coaching and mentoring aspects of the Leadership area of study. The tracks within
the Leadership area of study include financial reporting and assurance, managerial accounting
systems, and taxation.
Financial Reporting and Assurance Track Area of Study (30)
ACCY 633 - Advanced Financial Reporting (3)
ACCY 650 - Advanced Issues in Taxation (3)
ACCY 664 - Financial Statement Auditing (3)
ACCY 670 - Accounting Research (3)
ACCY 679 - Seminar in Accounting (3)
ACCY 690 - Accountancy Capstone/Financial Statement Analysis and Business Valuation (3)
MGMT 615 - Seminar in Managerial Leadership (3)
Two of the following (6)
ACCY 562 - Internal Auditing (3)
ACCY 565 - Forensic Accounting/Fraud Examination (3)
ACCY 580 - Governmental and Not-For-Profit Accounting (3)
ACCY 611 - Advanced Accounting Information Systems (3)
ACCY 622 - Managerial Accounting Information Systems (3)
ACCY 634 - Financial Accounting Theory (3)
COLLEGE OF BUSINESS
Curriculum Committee
September 9, 2008
Page 2 of 3
2008-09 #1
ACCY 645 - Professional Tax Research (3)
OR ACCY 647 - Corporate Taxation (3)
ACCY 667 - Information Systems Auditing (3)
ACCY 673 - Internship in Accountancy (3)
ACCY 682, International Accounting (3)
Course work in related areas outside the Department of Accountancy with approval of
adviser (9)
Other course work approved by the adviser, with at least three of these hours in related areas
outside the Department of Accountancy (9)
Complete required coaching and mentoring activities
Managerial Accounting Systems Track Area of Study (30)
ACCY 611 - Advanced Accounting Information Systems (3)
ACCY 622 - Managerial Accounting Information Systems (3)
ACCY 650 - Advanced Issues in Taxation (3)
ACCY 670 - Accounting Research (3)
ACCY 679 - Seminar in Accounting (3)
ACCY 690 - Accountancy Capstone/Financial Statement Analysis and Business Valuation (3)
MGMT 615 - Seminar in Managerial Leadership (3)
Two of the following (6)
ACCY 521 - Advanced Cost Management (3)
ACCY 562 - Internal Auditing (3)
ACCY 565 - Forensic Accounting/Fraud Examination (3)
ACCY 664 - Financial Statement Auditing (3)
ACCY 667 - Information Systems Auditing (3)
ACCY 673 - Internship in Accountancy (3)
ACCY 682, International Accounting (3)
Three of the following (9)
FINA 560 - Financial Markets and Investments (3)
MGMT 512 - Advanced Topics in Business Law (3)
MGMT 650 - Strategic Environmental Analysis (3)
OMIS 525 - Business Information Systems Technologies (3)
OMIS 627 - Operations Analysis (3)
OMIS 640 - Management of Information Systems Technology (3)
OMIS 642 - Quality Management (3)
OMIS 643 - Continuous Improvement Systems in Business (3)
OMIS 649 - Business Computing Environments (3)
OMIS 651 - Business Systems Analysis and Design (3)
OMIS 652 - Business Applications of Database Management Systems (3)
OMIS 660 - Business Telecommunications (3)
OMIS 661 - Business Decision Technologies (3)
OMIS 680 - Supply Chain Management (3)
OMIS 697 - Strategic Information Systems (3)
Course work in related areas outside the Department of Accountancy with approval of
adviser.
COLLEGE OF BUSINESS
Curriculum Committee
September 9, 2008
Page 3 of 3
2008-09 #1
Other course work approved by the adviser, with at least six of these hours in Operations
Management and Information Systems courses (9)
Complete required coaching and mentoring activities
Taxation Track Area of Study (30)
ACCY 645 - Professional Tax Research (3)
ACCY 647 - Corporate Taxation (3)
ACCY 649 - Partnership Taxation (3)
ACCY 656 - Tax Concepts and Property Transactions (3)
ACCY 679 - Seminar in Accounting (3)
ACCY 690 - Accountancy Capstone/Financial Statement Analysis and Business Valuation (3)
MGMT 615 - Seminar in Managerial Leadership (3)
Course work in business or accountancy with approval of adviser (6)
Course work in related areas outside the Department of Accountancy with approval of
adviser (9)
Other course work approved by the adviser, with at least three of these hours in related areas
outside the Department of Accountancy (9)
Complete required coaching and mentoring activities
Professional Area of Study
The Professional area of study is designed for working professionals who desire to earn the
degree in an evening format while continuing to work full time in an organization.
ACCY 633 - Advanced Financial Reporting (3)
ACCY 650 - Advanced Issues in Taxation (3)
ACCY 664 - Financial Statement Auditing (3)
ACCY 670 - Accounting Research (3)
ACCY 690 - Accountancy Capstone (3)
Other course work approved by the adviser, with at least six of these hours in related areas
outside the Department of Accountancy (15)
Rationale: Catalog wording under the Master of Accounting Science (MAS) degree program is changed: (1) to
repurpose the existing MAS program into the Leadership area of study in response to feedback received from the
Department faculty, students, and the Accountancy Executive Advisory Council, and (2) to create the Professional
area of study in the likeness of the Professional MBA program. The Leadership area of study will provide students
with intentional opportunities to develop and practice leadership traits during their program of studies. This change
will also provide the Department of Accountancy with a competitive advantage in recruiting students as well as
placing graduates. The Professional area of study will provide working professionals with the opportunity to pursue
an MAS degree on a part-time basis in order to attain the necessary credit hours and requisite knowledge base to
successfully pass the Uniform CPA Exam. Catalog wording was also revised to achieve consistency throughout.