In this comprehensive 30-credit master's in accounting program, you will take 10 courses. The curriculum is carefully designed to include courses that explicitly address the content critical to your successful preparation for the CPA exam.
Your final capstone course (ACCTG 803) will integrate material you learned in the preceding courses and, through case studies, will focus on investigative accounting, consulting, and litigation support activities that you undertake in forensic accounting engagements.
Course List - Master of Professional Accounting
|Auditing Theory and Practice||ACCT 504||Auditing theory pertaining to the regulatory environment, risk assessment, internal controls, materiality, computerization, analytical procedures, sampling, fraud, ethics, and professional responsibilities.||3 credits|
|Business Tax Planning Theory and Practice||ACCT 510||Tax theory pertaining to corporations, partnerships and conduit entities, estates, trusts, ethics, and professional tax responsibilities.||3 credits|
|Accounting Information and Decision Systems||ACCT 532||The study of business processes, transactions cycles, and internal control structure with an emphasis on computerized accounting information systems.||3 credits|
|Strategic Cost Management||ACCT 545||Current managerial accounting topics such as activity-based costing, theory of constraints, performance measures, and their use in organizations.||3 credits|
|Professional Responsibilities and Ethics in Accounting||ACCT 550||The study of ethical systems and ethical decision making and their application in accounting.||3 credits|
|Financial Statement Analysis II||ACCT 561||The exploration of conventional and advanced methods of analyzing financial statements, including earnings quality and financial distress assessment.||3 credits|
|Financial Reporting I||ACCT 572||Accounting theory and practice for reporting consolidations, foreign currency transactions, and preparing financial statements for governmental and NGOs.||3 credits|
|Advanced UCC and Commercial Transactions||B LAW 444||All articles of the Uniform Commercial Code, banking relationships, debtor-creditor law, and bankruptcy law.||3 credits|
|Governmental and Nonprofit Accounting||P ADM 523||Accounting, reporting, and auditing principles and procedures for public sector agencies and nonprofit organizations.||3 credits|
|Capstone Course: Forensic Accounting and Litigation Support||ACCTG 803||Study of investigative accounting, consulting, and litigation support activities undertaken in forensic accounting engagements.||3 credits|
See course start and end periods and semesters offered on the Penn State World Campus student resources website.