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Financial Accounting and Assurance Track Curriculum

MGA 612LEC Taxation of Business Entities

An examination of the tax provisions governing C corporations, S corporations and partnerships throughout the business lifecycle, including transactions between the entity and the owner, conducted primarily through the study of tax law and case studies. Current and emerging tax policy issues will also be a key component of the course.

Credits: 3.00
Semesters offered: Fall 2017
Pre-Requisite: MGA 611


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12591 F2A LEC TR 2 - 3:20 p.m. Baldy 108 Hall, Cheryl A
12274 F1A LEC TR 12:30 - 1:50 p.m. Baldy 108 Hall, Cheryl A

MGA 614LEC Advanced Auditing

Advanced-level examination of external auditing issues and practice, with major emphasis on the analysis and evaluation of audit risk. Emphasis is on case analyses using internet-based cases and high risk real life audit cases, presented in an Advanced Auditing publication. The use of the casebook provides student with opportunities to develop a much richer understanding of the essential underlying issues involved in auditing, while developing critical thinking, communication and interpersonal relationship skills. Emerging issues in auditing are identified and analyzed using audit concepts learned in the introductory auditing course.

Credits: 3.00
Semesters offered: Fall 2017
Pre-Requisite: MGA 613


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12592 F2A LEC MW 11 a.m. - 12:20 p.m. Jacobs 110 Ampadu, Alex B
12542 F1A LEC MW 9:30 - 10:50 a.m. Jacobs 110 Ampadu, Alex B

MGA 623LEC Introduction to Professional Tax Research

The objective of this course is to develop a working knowledge of the basics of federal income tax research. The course will examine the major sources of federal income tax authority and their application and hierarchy; develop familiarity with major professional tax research tools; apply critical thinking and ethical standards in researching, analyzing and reaching conclusions regarding tax scenarios; and expand professional communication skills.

Credits: 1.50
Semesters offered: Fall 2017


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12596 F2A LEC T 12:30 - 1:50 p.m. Jacobs 110 Salzman, Martha L
12443 F1A LEC T 9:30 - 10:50 a.m. Jacobs 112 Salzman, Martha L

MGA 624LEC Research in Accounting & Auditing Standards

The objective of this course is to develop students' skills in performing and communicating accounting and auditing research. To achieve this objective, students will: 1) Learn to apply a step-by-step research process to open-ended accounting and auditing problems; 2) Become familiar with the research databases applicable to different research environments (corporate, governmental, auditing, and international); 3) Become proficient using key research databases, particularly the FASB Codification, eIFRS, and GARS Online (from the GASB); and 4) Improve oral and written communication skills through discussions of accounting issues and written analysis of accounting problems.

Credits: 1.50
Semesters offered: Fall 2017


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12595 F2A LEC R 12:30 - 1:50 p.m. Jacobs 110 Stolzenburg, Keith M
12421 F1A LEC R 9:30 - 10:50 a.m. Jacobs 112 Stolzenburg, Keith M
Track Courses:

MGA 635LEC Global Financial Accounting

Study of the institutional structure of global capital markets, international reporting standards, and financial reporting practices worldwide. Analysis of financial statements of non-U.S. firms from various regions, with particular attention to reporting and disclosure incentives. The economic consequences of adopting international reporting standards are studied using various cross-sectional and event-study approaches.

Credits: 3.00
Semesters offered: Fall 2017


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12423 F1A LEC M 6:30 - 9:10 p.m. Alfiero 103 Suk, Inho

MGA 643LEC Fraud Examination and Forensic Investigation

An in-depth study of the methods used by forensic and/or investigative accountants to conduct financial fraud investigations. Topics include fraud auditing and fraud examination, litigation support, valuation, identity theft, public record research, interview and interrogations and other emerging forensic techniques and data analytic procedures. Students will be challenged to think "beyond the numbers," integrating and applying knowledge of related disciplines such as accounting, economics, finance, criminology, psychology, organizational behavior, law, and computer science to think like investigators and develop skills leading to the presentation of investigative/research results in a clear, concise, and professional manner.

Credits: 3.00
Semesters offered: Fall 2017


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
21721 F2A LEC MW 11 a.m. - 12:20 p.m. Jacobs B30 Nesper, Kathleen S
21720 F1A LEC MW 9:30 - 10:50 a.m. Jacobs B30 Nesper, Kathleen S

Internal Audit and Risk Management Track Curriculum

MGA 612LEC Taxation of Business Entities

An examination of the tax provisions governing C corporations, S corporations and partnerships throughout the business lifecycle, including transactions between the entity and the owner, conducted primarily through the study of tax law and case studies. Current and emerging tax policy issues will also be a key component of the course.

Credits: 3.00
Semesters offered: Fall 2017
Pre-Requisite: MGA 611


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12591 F2A LEC TR 2 - 3:20 p.m. Baldy 108 Hall, Cheryl A
12274 F1A LEC TR 12:30 - 1:50 p.m. Baldy 108 Hall, Cheryl A

MGA 614LEC Advanced Auditing

Advanced-level examination of external auditing issues and practice, with major emphasis on the analysis and evaluation of audit risk. Emphasis is on case analyses using internet-based cases and high risk real life audit cases, presented in an Advanced Auditing publication. The use of the casebook provides student with opportunities to develop a much richer understanding of the essential underlying issues involved in auditing, while developing critical thinking, communication and interpersonal relationship skills. Emerging issues in auditing are identified and analyzed using audit concepts learned in the introductory auditing course.

Credits: 3.00
Semesters offered: Fall 2017
Pre-Requisite: MGA 613


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12592 F2A LEC MW 11 a.m. - 12:20 p.m. Jacobs 110 Ampadu, Alex B
12542 F1A LEC MW 9:30 - 10:50 a.m. Jacobs 110 Ampadu, Alex B

MGA 623LEC Introduction to Professional Tax Research

The objective of this course is to develop a working knowledge of the basics of federal income tax research. The course will examine the major sources of federal income tax authority and their application and hierarchy; develop familiarity with major professional tax research tools; apply critical thinking and ethical standards in researching, analyzing and reaching conclusions regarding tax scenarios; and expand professional communication skills.

Credits: 1.50
Semesters offered: Fall 2017


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12596 F2A LEC T 12:30 - 1:50 p.m. Jacobs 110 Salzman, Martha L
12443 F1A LEC T 9:30 - 10:50 a.m. Jacobs 112 Salzman, Martha L

MGA 624LEC Research in Accounting & Auditing Standards

The objective of this course is to develop students' skills in performing and communicating accounting and auditing research. To achieve this objective, students will: 1) Learn to apply a step-by-step research process to open-ended accounting and auditing problems; 2) Become familiar with the research databases applicable to different research environments (corporate, governmental, auditing, and international); 3) Become proficient using key research databases, particularly the FASB Codification, eIFRS, and GARS Online (from the GASB); and 4) Improve oral and written communication skills through discussions of accounting issues and written analysis of accounting problems.

Credits: 1.50
Semesters offered: Fall 2017


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12595 F2A LEC R 12:30 - 1:50 p.m. Jacobs 110 Stolzenburg, Keith M
12421 F1A LEC R 9:30 - 10:50 a.m. Jacobs 112 Stolzenburg, Keith M
Track Courses:

MGA 640LEC Principles and Practice of Internal Auditing

The Principles and Practice of Internal Auditing is a course that helps students develop the necessary skills for performing assurance and consulting services in the field of internal audit. The course concentrates on specific techniques used in internal auditing. Students will learn how to apply the Institute of Internal Auditors International Professional Practices Framework (IPPF) and evaluate issues related to risk, governance, and control in conducting internal audit engagements. Students will also learn about the use of enterprise risk management (ERM) such as the COSO framework, internal control identification, design and evaluation.

Credits: 3.00
Semesters offered: Fall 2017
Pre-Requisite: MGA 402


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12618 F1A LEC M 6:30 - 9:20 p.m. Jacobs B32 Wang, Hsin-Yo

MGA 643LEC Fraud Examination and Forensic Investigation

An in-depth study of the methods used by forensic and/or investigative accountants to conduct financial fraud investigations. Topics include fraud auditing and fraud examination, litigation support, valuation, identity theft, public record research, interview and interrogations and other emerging forensic techniques and data analytic procedures. Students will be challenged to think "beyond the numbers," integrating and applying knowledge of related disciplines such as accounting, economics, finance, criminology, psychology, organizational behavior, law, and computer science to think like investigators and develop skills leading to the presentation of investigative/research results in a clear, concise, and professional manner.

Credits: 3.00
Semesters offered: Fall 2017


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
21721 F2A LEC MW 11 a.m. - 12:20 p.m. Jacobs B30 Nesper, Kathleen S
21720 F1A LEC MW 9:30 - 10:50 a.m. Jacobs B30 Nesper, Kathleen S

Taxation Track Curriculum

MGA 612LEC Taxation of Business Entities

An examination of the tax provisions governing C corporations, S corporations and partnerships throughout the business lifecycle, including transactions between the entity and the owner, conducted primarily through the study of tax law and case studies. Current and emerging tax policy issues will also be a key component of the course.

Credits: 3.00
Semesters offered: Fall 2017
Pre-Requisite: MGA 611


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12591 F2A LEC TR 2 - 3:20 p.m. Baldy 108 Hall, Cheryl A
12274 F1A LEC TR 12:30 - 1:50 p.m. Baldy 108 Hall, Cheryl A

MGA 614LEC Advanced Auditing

Advanced-level examination of external auditing issues and practice, with major emphasis on the analysis and evaluation of audit risk. Emphasis is on case analyses using internet-based cases and high risk real life audit cases, presented in an Advanced Auditing publication. The use of the casebook provides student with opportunities to develop a much richer understanding of the essential underlying issues involved in auditing, while developing critical thinking, communication and interpersonal relationship skills. Emerging issues in auditing are identified and analyzed using audit concepts learned in the introductory auditing course.

Credits: 3.00
Semesters offered: Fall 2017
Pre-Requisite: MGA 613


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12592 F2A LEC MW 11 a.m. - 12:20 p.m. Jacobs 110 Ampadu, Alex B
12542 F1A LEC MW 9:30 - 10:50 a.m. Jacobs 110 Ampadu, Alex B

MGA 623LEC Introduction to Professional Tax Research

The objective of this course is to develop a working knowledge of the basics of federal income tax research. The course will examine the major sources of federal income tax authority and their application and hierarchy; develop familiarity with major professional tax research tools; apply critical thinking and ethical standards in researching, analyzing and reaching conclusions regarding tax scenarios; and expand professional communication skills.

Credits: 1.50
Semesters offered: Fall 2017


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12596 F2A LEC T 12:30 - 1:50 p.m. Jacobs 110 Salzman, Martha L
12443 F1A LEC T 9:30 - 10:50 a.m. Jacobs 112 Salzman, Martha L

MGA 624LEC Research in Accounting & Auditing Standards

The objective of this course is to develop students' skills in performing and communicating accounting and auditing research. To achieve this objective, students will: 1) Learn to apply a step-by-step research process to open-ended accounting and auditing problems; 2) Become familiar with the research databases applicable to different research environments (corporate, governmental, auditing, and international); 3) Become proficient using key research databases, particularly the FASB Codification, eIFRS, and GARS Online (from the GASB); and 4) Improve oral and written communication skills through discussions of accounting issues and written analysis of accounting problems.

Credits: 1.50
Semesters offered: Fall 2017


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12595 F2A LEC R 12:30 - 1:50 p.m. Jacobs 110 Stolzenburg, Keith M
12421 F1A LEC R 9:30 - 10:50 a.m. Jacobs 112 Stolzenburg, Keith M
Track Courses:

MGA 652LEC Tax Planning for Multijurisdictional Entities

This course introduces the tax issues involved when corporations operate in multiple jurisdiction addressing topics relating to both multistate and international taxation.

Credits: 3.00
Semesters offered: Fall 2017


Fall 2017 (08/28/2017 - 12/08/2017)

Reg. Num. Section Type Topic Days Time Location Instructor
12524 F1A LEC M 6:30 - 9:10 p.m. Jacobs 122 Cassidy, Daniel J.

  • MGX XXX Business Elective

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