Professional Accountancy (MPAC)

MPAC 511 - Intermediate Accounting ICredits 3

Advanced treatment of cash-flow, funds-flow analyses, preparation of financial statements, income tax allocation, valuation, forecasts, and cash reconciliation.
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 512 - Intermediate Accounting IICredits 3

Advanced treatment of cash-flow, funds-flow analyses, preparation of financial statements, income tax allocation, valuation, forecasts, and cash reconciliation.
Grade Mode: A.
Prerequisites: MPAC 511.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 513 - Cost AccountingCredits 3

Cost accounting from a managerial, conceptual and technical viewpoint; product, labor, material and overhead costing; planning and control processes; and analytical procedures.
Grade Mode: A.
Prerequisites: MPAC 511.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 516 - Federal Income Tax for Partnerships, Corporations and EstatesCredits 3

An explanation of the federal income tax law as it relates to partnerships and corporations. Estate taxes are reviewed with a historical perspective.
Grade Mode: A.
Prerequisites: MPAC 511.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 517 - Accounting Information SystemsCredits 3

The study of computer based systems for the collection, organization, and presentation of accounting information.
Grade Mode: A.
Prerequisites: MBAD 502 and MPAC 511.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 522 - Advanced AccountingCredits 3

Examines essential elements of corporate consolidations, branch and departmental accounting, international accounting, advanced partnership and fund accounting concepts.
Grade Mode: A.
Prerequisites: MPAC 512.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 523 - AuditingCredits 3

Introduction to standards and procedures which comprise the contemporary audit environment. Topics include, ethics, legal liability, Internal control, substantive evidence, and reporting. Course work includes Comprehensive practice audit.
Grade Mode: A.
Prerequisites: MPAC 512.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 603 - Issues in Financial AccountingCredits 3

Advanced and current issues in financial accounting and reporting, including professional pronouncements.
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 614 - Advanced Taxation of Business EntitiesCredits 3

Advanced federal taxation concepts of corporations, partnerships, and other flow-through entities.
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 621 - Accounting Research and CommunicationCredits 3

Accounting literature research with the use of technology and the communication of the findings in written and oral formats.
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 626 - Ethics in AccountingCredits 3

Ethical issues and standards in the accounting profession.
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 629 - Government and Nonprofit AccountingCredits 3

Principles of fund accounting as it is applied to governmental and nonprofit entities as well as the fundamentals of nonprofit taxation.
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 632 - International AccountingCredits 3

A comparative review of US GAAP and International Financial Reporting Standards (IFRS).
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 634 - Financial Statement Analysis and ValuationCredits 3

The study of ratio and profitability analysis, analysis of the statement of cash flows, pro forma forecasting, (credit and governance) risk analysis, earnings quality analysis, and valuation.
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 638 - Advanced AuditingCredits 3

Advanced treatment of contemporary auditing topics and assurance services.
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 644 - Advanced Taxation of IndividualsCredits 3

Advanced Federal taxation issues as it relates to individual taxpayers.
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 650 - Directed StudyCredits 1-3

In-depth investigation of a topic under the guidance of the faculty.
Grade Mode: A.
Restrictions: Must be Graduate Level or Doctoral Level.

MPAC 660 - Advanced Topics in Accounting Information SystemsCredits 3

In-depth study of accounting information systems and their use and design.
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 670 - Accounting InternshipCredits 1-3

Work experience related to the field of accounting. A proposal describing learning objectives, collateral reading and expected benefits must be submitted and accepted by a supervisor and instructor during the semester prior to registration. Note(s): May be taken for a total of 6 credits.
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.

MPAC 680 - Field Experience in AccountingCredits 1-3

Field experience, including Intercultural projects, related to the field of accounting.
Grade Mode: A.
Restrictions: Must be Crowell School of Business; and Graduate Level or Doctoral Level.