Master of Professional Accountancy (MPAC)

Courses

MPAC 200A. Intermediate Accounting Intensive I. 4 Units.

Designed to provide students with technical U.S. accounting theory and principles background necessary for graduate work in accounting. Current international accounting convergence issues and standards will be discussed on emerging topics.

Repeatability: May be taken for credit 2 times.

Restriction: Master of Professional Accountancy students only.

MPAC 200B. Foundations of Taxation Intensive. 4 Units.

Provides students with the basic concepts of federal income taxation applicable to all taxpayers. Specifically, principles of taxation for individuals, corporations, and partnerships are discussed.

Repeatability: May be taken for credit 2 times.

Restriction: Master of Professional Accountancy students only.

MPAC 200C. Intermediate Accounting Intensive II and Special Topics. 4 Units.

Designed to provide students with the technical U.S. accounting theory and principles background necessary for graduate work in accounting. Current international accounting convergence issues and standards will be discussed on emerging topics.

Repeatability: May be taken for credit 2 times.

Restriction: Master of Professional Accountancy students only.

MPAC 200D. Auditing Intensive. 4 Units.

Designed to provide students with an understanding of the fundamental principles, processes, and ethical considerations involved in the performance of a financial statement audit under U.S. auditing standards.

Repeatability: May be taken for credit 2 times.

Restriction: Master of Professional Accountancy students only.

MPAC 230. Accounting Proseminar: Career and Professional Development. 2 Units.

Provides students with information and practical skills for success in the program and for professional accounting and business career planning, and with discussions of current issues confronting the accounting profession.

Grading Option: Satisfactory/unsatisfactory only.

Repeatability: May be taken for credit 2 times.

Restriction: Master of Professional Accountancy students only.

MPAC 231A. Financial Statement Analysis and Forecasting. 4 Units.

Develops skills to analyze corporate financial reports. Topics include profitability, risk analysis, cash flow analysis, revenue and asset recognition, and forecasting. The skills are useful for students to evaluate financial reporting quality, detect earnings management, and predict firms' financial performance.

Prerequisite: Intermediate accounting.

Restriction: Master of Professional Accountancy students only.

MPAC 231B. Financial Statement Analysis and Valuation II. 4 Units.

Develops skills to analyze corporate financial reports with a focus on liabilities, stockholders' equity, and valuation. Some topics include forecasting financial statements, cash flows- and earnings-based equity, and valuation models, accounting analysis of mergers and acquisitions, lease pensions, and derivatives.

Restriction: Master of Professional Accountancy students only.

MPAC 232. Taxes and Business Strategy. 4 Units.

Develops a student's ability to identify, understand, and evaluate tax-planning opportunities. The focus is on tax planning concepts and the effects of taxes on business decisions rather than on detailed tax rules, compliance, or legal research.

Restriction: Master of Professional Accountancy students only.

MPAC 233. Non-for-Profit Accounting. 2 Units.

Elective course focuses on the accounting and reporting for governmental and non-for-profit entities. Topics include preparation of fund basis financial statements and related reporting and auditing issues. Use of non-financial performance measures for non-for-profit entities will also be discussed.

Restriction: Master of Professional Accountancy students only.

MPAC 234. Accounting Policy and Research. 2 Units.

Considers issues in contemporary accounting standard setting and regulation by examining academic accounting research of the various issues. Enables students to develop their knowledge and better appreciate current debates in accounting.

Restriction: Master of Professional Accountancy students only.

MPAC 235. Advanced Managerial Accounting. 4 Units.

Design of cost information and systems used to plan and control organizational activities; procedures used to account for unit, process, and program costs; cybernetic evaluation of costing procedures; cost estimation, analysis, and accounting via computers.

Prerequisite:

Restriction: Master of Professional Accountancy students only.

MPAC 236. Forensic Accounting . 2 Units.

Elective course focuses on the principles, and application of forensic accounting. Topics include the identification, detection, and prevention of fraud, valuations, damage calculations, and litigation support. The role of forensic accountants in the legal system will also be discussed.

Restriction: Master of Professional Accountancy students only.

MPAC 237. International Accounting. 4 Units.

An online course. A comprehensive study of differences between US GAAP and International Financial Reporting Standards (IFRS). Course may be offered online.

Prerequisite: Intermediate accounting.

Restriction: Master of Professional Accountancy students only.

MPAC 238. Advanced Auditing and Assurance Services. 4 Units.

Designed to provide advanced coverage of topics and emerging issues in auditing and assurance services. Provides a deeper understanding of the fundamental concepts of auditing, assurance services, and developing hot-topics within the auditing profession.

Prerequisite: Intermediate accounting and basic auditing.

Restriction: Master of Professional Accountancy students only.

MPAC 239. Ethics in Accounting and Business. 4 Units.

Designed to introduce students to the intellectual principles of ethical decision making by emphasizing the theories of ethics and their application in the business, and specifically, accounting professions. MPAC capstone course with a final comprehensive exam for the program.

Restriction: Master of Professional Accountancy students only.

MPAC 241. Accounting Internship. 2-4 Units.

Provides students with the opportunity to apply accounting knowledge through actual work experiences. The internship experience will provide students with knowledge of career opportunities, an understanding of how accounting plays in today’s business environment, and prepare students for success.

Grading Option: Satisfactory/unsatisfactory only.

Repeatability: May be repeated for credit unlimited times.

Restriction: Master of Professional Accountancy students only.

MPAC 290. Special Topic Seminars. 2-4 Units.

Studies in selected area of Accounting. Topics addressed vary each quarter.

Repeatability: Unlimited as topics vary.

Restriction: Master of Professional Accountancy students only.

MPAC 291. Professional Research and Communication. 4 Units.

Combines research of the professional accounting literature on a range of technical topics with a written communication and oral presentations of the findings.

Restriction: Master of Professional Accountancy students only.

MPAC 299. Individual Study. 1-4 Units.

Individual study under the direction of a selected faculty member.

Repeatability: May be repeated for credit unlimited times.

Restriction: Master of Professional Accountancy students only.

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