Accounting and Financial Management

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Master of Accounting & Financial Management Program
The Master of Accounting & Financial Management program
(availability varies by location; Master of Science in Accounting &
Financial Management program in New York) emphasizes coursework – taught from the practitioner’s perspective – focusing on
applying concepts and skills in areas including financial accounting and reporting, managerial accounting, external and operational auditing, and taxation. The program provides students with
knowledge, skills and competencies needed for career success
and advancement in the areas of finance, financial management,
financial analysis and accounting.
Graduates prepare to meet the following outcomes:
CPA Exam-Preparation Emphasis – All Students Except
Those Planning to Sit for the CPA Exam in Texas
The MAFM program with CPA exam-preparation emphasis
requires successful completion of 45 semester-credit hours,
including credits earned in the accounting foundations
courses and in coursework distributed as outlined below.
•
Demonstrate in-depth knowledge of accounting theory and
apply that knowledge to specific accounting practices in a
global economy.
•
Demonstrate professional oral and written communication
skills through written reports, research projects, business
plans and oral presentations.
•
Demonstrate effective collaboration with diverse populations
in multiple settings.
•
Conduct quantitative and qualitative business analyses, evaluate outcomes, and make recommendations for effective legal
and ethical business decisions.
CPA Emphasis-Specific Courses
Demonstrate competence in using appropriate software
applications to develop analyses and solutions in support
of business needs.
ACCT559Advanced Financial Accounting and Reporting Issues
•
To tailor the MAFM program to their professional interests and
goals, students select one of three emphases: Certified Public
Accountant, Certified Fraud Examiner or Finance. The CPA emphasis includes coursework preparing students for a professional
certification exam. Students must declare an emphasis prior to
graduation; successful completion of an emphasis is noted on
transcripts. Total program length varies based on the number of
courses taken per eight-week session. Courses are distributed
as outlined below.
Additional information is available in Programmatic Accreditation
and Recognition.
Accounting Foundations Courses
all six required by all MAFM students
ACCT504Accounting and Finance: Managerial Use and Analysis
Students who are licensed CPAs or who have passed applicable
parts of the CPA exam are exempt, as appropriate, from ACCT591,
ACCT592, ACCT593 and ACCT594 (see Course Exemptions).
Students are granted these exemptions in addition to those
allowed as described in Credit for Previous College Coursework,
Course Waivers and Course Exemptions.
five required
ACCT555 External Auditing
- or MGMT597Business Law: Strategic Considerations
for Managers and Owners
ACCT600Financial Management Capstone:
The Role of the Chief Financial Officer
FIN515
Managerial Finance
FIN516
Advanced Managerial Finance
CPA Exam-Preparation Courses
all four required
ACCT591 CPA Exam Preparation: Auditing and Attestation
ACCT592CPA Exam Preparation:
Business Environment and Concepts
ACCT593CPA Exam Preparation:
Financial Accounting and Reporting
ACCT594 CPA Exam Preparation: Regulation
ACCT505 Managerial Accounting
Elective Course(s)
ACCT550 Intermediate Accounting I
three credit hours required
ACCT551
Students may choose any course(s) for which they meet the
prerequisite(s). See Course Offerings and Course Descriptions.
Intermediate Accounting II
ACCT553Federal Taxes and Management Decisions
ACCT557
Intermediate Accounting III
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Students who hold an undergraduate accounting degree may
be eligible to waive one or more of the accounting foundations
courses; however, each course waived must be replaced with
an elective course as noted in the section describing their
chosen emphasis (also see Course Waivers). MAFM students
may waive a maximum of six courses.
CPA Exam-Preparation Emphasis – All Students
Planning to Sit for the CPA Exam in Texas
CFE Focus Courses
The MAFM program with CPA exam-preparation emphasis
requires successful completion of 45 semester-credit hours in
coursework distributed as outlined below. Students planning to
sit for the CPA exam in Texas should note that a significant percentage of coursework must be completed successfully onsite.
ACCT571 Accounting Information Systems
SEC571
Principles of Information Security and Privacy
CPA Emphasis-Specific Courses
SEC575
Information Security Law and Ethics
all six required
SEC581
Legal and Ethical Issues in Security Management
ACCT530 Accounting Ethics and Related Regulatory Issues
SEC582
Security Risk Analysis and Planning
ACCT540 Accounting Research
SEC583
Security Administration and Operation
ACCT555 External Auditing
SEC584
Forensic and Business Investigations Techniques
ACCT559Advanced Financial Accounting and Reporting Issues
SEC594
Global and Domestic Security Management
ACCT600Financial Management Capstone: The Role of the
Chief Financial Officer
Finance Emphasis
MGMT550Managerial Communication
CPA Focus Courses
any three required
ACCT560 Advanced Studies in Federal Taxes and
Management Decisions
ACCT564 International Accounting and Multinational
Enterprises
ACCT567 Governmental and Not-for-Profit Accounting
any four required
ACCT573 Accounting Fraud Criminology and Ethics
MGMT597Business Law: Strategic Considerations
for Managers and Owners
The MAFM program with Finance emphasis requires successful
completion of 45 semester-credit hours, including credits earned
in the accounting foundations courses and in coursework distributed as outlined below.
Finance Emphasis-Specific Courses
all five required
ACCT600 Financial Management Capstone:
The Role of the Chief Financial Officer
FIN515
Managerial Finance
FIN516
Advanced Managerial Finance
CFE Emphasis
FIN560
Securities Analysis
The MAFM program with Certified Fraud Examiner emphasis
requires successful completion of 45 semester-credit hours,
including credits earned in the accounting foundations courses
and in coursework distributed as outlined below.
FIN561
Mergers and Acquisitions
Finance Focus Courses
ACCT571
Accounting Information Systems
CFE Emphasis-Specific Courses
all five required
ACCT555 External Auditing
ACCT562Auditing: An Operational and Internal Perspective
Including Fraud Examination
ACCT572 Accounting Fraud Examination Concepts
any four required
ACCT530 Accounting Ethics and Related Regulatory Issues
FIN564
Management of Financial Institutions
FIN565
International Finance
FIN567
Options and Financial Futures Markets
FIN575
Advanced Financial Statement Analysis
FIN590
Real Estate Finance
ACCT574Forensic Accounting: Ethics and the Legal
Environment
ACCT600Financial Management Capstone: The Role of the
Chief Financial Officer
Notes:
Students completing degree requirements at a Texas location must fulfill
a minimum residency requirement of 36 semester-credit hours at Keller.
Foundations of Managerial Mathematics, MATH500, must be completed
successfully by students requiring additional mathematics preparation
(see Prerequisite Skills Requirements).
Credits and degrees earned from this institution do not automatically qualify
the holder to participate in professional licensing exams to practice certain
professions. Persons interested in practicing a regulated profession must
contact the appropriate state regulatory agency for their field of interest.
Foundations of Professional Communication, ENGL510, must be completed
successfully by students requiring additional development of writing skills
(see Prerequisite Skills Requirements).
For comprehensive consumer information, visit keller.edu/mafm
Accounting & Financial Management
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Master of Accounting & Financial Management Program, continued
General Graduate Certificate Requirements
Graduate Certificate in CPA Preparation
For students who wish to specialize in accounting or financial
analysis without completing the entire MAFM degree program,
certificate options are available. Those who have been admitted
must inform the chief location administrator/academic advisor
of their intent to pursue a certificate by submitting the Graduate
Student Certificate Completion Notification form and are eligible
to receive their certificate upon:
Focusing on professional competency in accounting, Keller’s
graduate certificate in CPA preparation is designed for students
interested in preparing for the CPA exam while simultaneously
completing advanced accounting coursework.
•
Successfully completing coursework outlined for
their certificate.
•
Satisfying all course prerequisites through practical
experience or related coursework.
•
Achieving a minimum cumulative grade point average
of 3.00.
•
Resolving all financial obligations.
Certificate requirements may be satisfied through a maximum
of three semester-credit hours of transfer credit, course waivers
or course exemptions. A course may be applied to one graduate
certificate only.
MAFM, MBA and MSAC students interested in earning one of
these graduate certificates may do so by completing the requirements as part of their master’s degree program coursework.
Graduate Certificate in Accounting
To support their career goals, students interested in CPA preparation can focus their studies on either advanced accounting or
professional leadership.
Graduate Certificate in CPA Preparation –
Professional Leadership Track
Course requirements for Keller’s graduate certificate in CPA
Preparation – Professional Leadership track are:
ACCT559
Advanced Financial Accounting and Reporting Issues
ACCT564 International Accounting
and Multinational Enterprises
ACCT571 Accounting Information Systems
ACCT574
Forensic Accounting:
Ethics and the Legal Environment
ACCT591 CPA Exam Preparation: Auditing and Attestation
ACCT592 CPA Exam Preparation:
Business Environment and Concepts
ACCT593 CPA Exam Preparation:
Financial Accounting and Reporting
Course requirements for Keller’s graduate certificate
in Accounting are:
ACCT594 CPA Exam Preparation: Regulation
FIN512
Entrepreneurial Finance
ACCT504Accounting and Finance: Managerial
Use and Analysis
HRM587
Managing Organizational Change
PROJ586
Project Management Systems
ACCT505 Managerial Accounting
ACCT550 Intermediate Accounting I
For comprehensive consumer information, visit keller.edu/gcpap
ACCT551
Intermediate Accounting II
ACCT553
Federal Taxes and Management Decisions
Graduate Certificate in CPA Preparation –
Advanced Accounting Track
ACCT555 External Auditing
- or ACCT559Advanced Financial Accounting
and Reporting Issues
ACCT557
Intermediate Accounting III
For comprehensive consumer information, visit keller.edu/ga
Course requirements for Keller’s graduate certificate
in CPA Preparation – Advanced Accounting track are:
ACCT559
Advanced Financial Accounting
and Reporting Issues
ACCT560 Advanced Studies in Federal Taxes
and Management Decisions
Graduate Certificate in Financial Analysis
ACCT562 Auditing: An Operational and Internal Perspective
Including Fraud Examination
Course requirements for Keller’s graduate certificate
in Financial Analysis are:
ACCT564International Accounting and Multinational
Enterprises
ACCT504 Accounting and Finance: Managerial Use and Analysis
ACCT571 Accounting Information Systems
ACCT505 Managerial Accounting
ACCT573 Accounting Fraud Criminology and Ethics
ACCT553
Federal Taxes and Management Decisions
FIN515
Managerial Finance
ACCT574Forensic Accounting: Ethics and the Legal
Environment
FIN516
Advanced Managerial Finance
FIN560
Securities Analysis
FIN561
Mergers and Acquisitions
For comprehensive consumer information, visit keller.edu/gfa
ACCT591 CPA Exam Preparation: Auditing and Attestation
ACCT592 CPA Exam Preparation: Business Environment
and Concepts
ACCT593 CPA Exam Preparation: Financial Accounting
and Reporting
ACCT594 CPA Exam Preparation: Regulation
For comprehensive consumer information, visit keller.edu/gcpap
See notes on page 25.
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