DEGREE PROGRAM
To earn the Master of Accounting degree the student must successfully complete:
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Required accounting courses
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15 Credits
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Business-related courses
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6 Credits
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Accounting elective courses
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3 Credits
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General elective courses
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6 Credits
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TOTAL degree program requirements
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30 Credits
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All Graduate School academic standards apply, including the requirement that students must maintain a 3.0 (B) cumulative grade point average at all times for continuation in the program. Withdrawal for more than one consecutive semester subjects the student to reapplication procedures.
SPECIALIZATION IN FORENSIC ACCOUNTING
Students may obtain a specialization with the Master of Accounting degree in Forensic Accounting by completing the required 12 credits (four courses) within the specialization area.
This can be accomplished within the 30 credit MAC program only through careful planning and scheduling of coursework. Consult with an advisor in advance if you are interested in this specialization. Specialization courses normally require at least one and one-half years to complete. Details of course requirements are presented below.
MAC Course Requirements (30 credits)
Accounting (15 credits)
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ACC
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502
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Advanced Auditing
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ACC
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503
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Management Accounting II - Cost Analysis
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ACC
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504
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Advanced Accounting Information Systems
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ACC
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505
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Advanced Taxation
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ACC
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508
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International Financial Reporting Standards
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Management (6 credits)
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BUS
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670
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Advanced Operation Management
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MAN
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510
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Management Ethics
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Accounting Electives (3 credits)
One course from:
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ACC
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507
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Governational and Institutional Accounting
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ACC
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540
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Fraud Examination
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ACC
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541
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Forensic Accounting Application
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ACC
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542
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Forensic Accounting Practice Issues
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ACC
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543
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Computer Auditing and Investigation
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ACC
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605
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Seminar in Accounting Theory
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ACC
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755
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Seminar: Selected Topics in Accounting
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ACC
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781
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International Taxation
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ACC
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783
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Tax Research
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ACC
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785
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Taxation of Estates, Trusts and Gifts
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ACC
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786
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Advanced Corporate Taxation
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ACC
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788
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"S" Corporation and Partnership Taxation
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ACC
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790*
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Accounting Internship I
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Electives (6 credits)
Two courses from any of the above listed Accounting Electives or the following:
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ACC
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791*
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Accounting Internship II
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| BUS |
536 |
Entrepreneurship |
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BUS
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673
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Management Writing and Reporting
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BUS
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707
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Marketing of Services
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BUS
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771
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International Business Law
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BUS
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775
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International Business
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ECO
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671
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International Economics
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FIN
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772
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International Finance and Banking
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*These courses are available with some restrictions and only with the advanced approval of the MAC Program Coordinator.
Forensic Accounting Specialization
The Specialization in Forensic Accounting is designed for Master of Accounting students who wish to expand their knowledge in the broad area of forensic accounting.
Courses in this specialization are designed to provide the accountant with a broad base of knowledge across the field of forensic accounting and more specialized knowledge within the areas of fraud and computer applications and investigation. Forensic career opportunities are available with private companies, government agencies, public accounting and consulting firms, as well as in specialized individual practices.
The graduate specialization will be awarded to those who complete four courses (12 credits) at St. Thomas University from the following forensic accounting courses at the same time as they complete the MAC degree:
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ACC
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502
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Advanced Auditing
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ACC
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540
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Fraud Examination
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ACC
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541
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Forensic Accounting Application
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ACC
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542
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Forensic Accounting Practice Issues
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ACC
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543
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Computer Auditing and Investigation
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