Master of Accounting Courses


Entry into all 6000 level courses requires graduate standing. 

MACC 6120. Financial Accounting & Reporting (3) (Fall & Summer)

In-depth coverage of financial accounting and reporting topics from a theoretical and practical standpoint through a combination of reading assignments, classroom lecture/discussion sessions, assignments, cases, and student presentations. Topics include the FASB and the standard-setting process; SEC policy and practice; accounting for leases, post-employment benefits, deferred income taxes, and stock compensation plans.

MACC 6130. Governmental and Nonprofit Accounting (3) (Spring & Summer)

A study of governmental and nonprofit accounting concepts including revenue and expense recognition; asset and liability valuation; and reporting, disclosure, and financial analysis. Includes in-depth discussion of the new GASB reporting model for governments and analysis of actual government financial statements produced using the new model.

MACC 6160. Financial Statement Analysis (3) (Spring)

Comprehensive study of the analysis and interpretation of financial statements by external decision makers and the impact of accounting conventions and alternative standards on analytical measures.

MACC 6210. Ethical Considerations & Legal Liability (3)

A study of the ethics espoused by accountants and their professional organizations with attention given to the current legal climate in which accountants operate.

MACC 6310. Advanced Cost Accounting (3) (Fall)

Advanced cost accounting topics including cost accounting for non-manufacturing organizations, human information processing, activity resource usage, pricing, performance measurement, and non-routine decisions.

MACC 6330. Strategic Management Accounting (3) (Spring)

A study and analysis of advanced managerial accounting subjects. Examines the impact of accounting information on managerial processes including planning, organizing, and controlling. 

MACC 6560. Advanced Auditing and Assurance Services (3) (Fall)

Advanced topics of auditing and assurance services including professional and technical aspects of auditing practice, introduction to SEC, ethics and legal responsibilities, fraud, recent auditing developments, sampling techniques for decision making, internal control, and risk assessment.

MACC 6570. Information Systems Auditing (3) (Spring)

Methods, techniques, controls, and procedures used in the audit of computerized accounting systems.

MACC 6580. Internal Auditing (3) (Spring)

Internal audit profession, internal control, risk assessment, evidence gathering, audit management, internal/external auditor relations, environmental auditing and federal sentencing guidelines, and audit reporting.

MACC 6610. Advanced Accounting Information Systems (3) (Fall)

An advanced study of accounting information systems including general ledger, principles, tools, and techniques for controls, database systems, management query, and data analysis tools and systems. Course integrates projects and case studies where applicable.

MACC 6801, 6802, 6803. Individual Study (1, 2, 3)  

Individual work or work in small groups, by arrangement, on special topics not included in the announced course offerings. Prerequisite: Approval of Graduate Coordinator and Instructor.

MACC 6991, 6992, 6993. Lecture Seminar (1, 2, 3)

Lecture and discussion of current accounting topics by individuals from business and industry.


Weber State University 2009-2010 Catalog