Curriculum

The Curriculum

Required Core Courses (30 credits)

MAcc 650: Seminar in Taxation
MAcc 662:  Auditing: Practice & Cases
PMBA 8491:  Business Law 
MAcc 654:  Issues in Financial Reporting 
MAcc 665  Fraud Detection & Deterrence 
MAcc 652:   Analysis of Accounting Data
MAcc 663:  Fraud and Forensic Accounting 
MAcc 664:  Issues in Managerial Accounting
MAcc 656:  International Dimensions of Accounting 
MAcc 667:  Business Valuation 
PMBA 8312:  Data Mining 

Course Descriptions and Titles
MAcc 650: Seminar in Taxation
This course examines tax compliance and basic planning concepts available to C corporations, S corporations, partnerships, gifts, estates, and trusts, tax issues involved in the decision to select a particular form of business organization, and fundamental concepts of interstate, international, and New Jersey taxation.
MAcc 662:  Auditing: Practice & Cases
This course uses a case approach to examine current auditing issues, including professional ethics, internal control, materiality and risk assessment.
PMBA 8491:  Business Law
This course focuses on major legal and ethical issues in business as they relate to the accounting professional. Topics include the law relating to the sale of goods, commercial paper, and secured transactions as promulgated by the Uniform Commercial Code and considers the law of agency, partnerships and corporations. International dimensions of sales law and related topics are addressed.
MAcc 654:  Issues in Financial Reporting   

This courses examines accounting theories and the development of a conceptual framework for financial reporting. Theoretical and conceptual assessments of current reporting issues pertaining to standard setting, regulation, corporate governance, asset valuation and income measurement are addressed. Topics vary from term to term depending on their importance and timeliness to the profession.

MAcc 665:  Fraud Detection & Deterrence
The course focuses on internal controls as they relate to fraud deterrence.  Topics include: fraudulent financial reporting, prevention and detection of fraud, expert testimony, interviewing skills, and intellectual property.
MAcc 652:   Analysis of Accounting Data
This course uses information technology and analytical techniques to conduct data collection and analysis commonly faced by accounting professionals. The course uses cases and projects to pursue areas such as financial statement analysis, evaluation of risk and selected topics.
MAcc 663:  Fraud and Forensic Accounting
This course designed to provide a background in all areas of forensic accounting including: fraudulent financial reporting and the detection of fraud, money laundering and transnational flows, courtroom procedures and litigation support, as well as cybercrime.
MAcc 664:  Issues in Managerial Accounting
This course examines current management accounting practices with an emphasis strategic implications to the firm. The course integrates current management accounting literature with considerations of planning, control, decision-making and information needs of the firm. 
MAcc 656:  International Dimensions of Accounting
This course examines the global applications of accounting principles and practices, including the relationship between international accounting issues and company strategy. Topics include theoretical and societal considerations of international accounting issues, the identification of transnational accounting practices, and attempts at convergence.
MAcc 667:  Business Valuation

This course provides the fundamentals of business valuations including basic, intermediate, and some advanced concepts and methodologies required by accounting and finance professionals in valuing a closely held (privately- owned) business where there is no market price.

PMBA 8312:  Data Mining

This course provides hands-on experience with processing datasets, interpreting databases, interpreting results and deploying solutions. The course of study includes online analytical processing statistical and machine learning techniques, and unstructured text analysis. These techniques will be applied through the study of payroll, procurement, and expense report fraud. Cell phone and credit card fraud, credit and bankruptcy analysis, and customer relationship management will also be covered.