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George Mason UniversitySchool of Business
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
  1. * ACCT 633 - Identifying and Resolving Advanced Issues in Financial Accounting

    Students will gain knowledge and skills used in the interpretation of complex corporate financial accounting issues and in the preparation of complex financial statements. Topics include acquisitions, consolidations, derivatives, segment reporting, partnerships, and SEC reporting. Students also will learn to conduct research using the FASB Accounting Standards Codification to resolve ambiguous reporting issues. May not be repeated for credit.

    Prerequisites:Permission of MSA Director if not already enrolled in the MSA program.Credits:3Syllabi:

    ACCT 633 (Spring 2018)

  2. * ACCT 636 - Fraud Examination

    Introduces strategies and techniques for fraud prevention and detection. Focuses on financial fraud such as bribery, contract rigging and kickbacks, embezzlement, fraudulent financial reporting, payroll fraud, and misappropriation of inventory and other assets. Several real-life cases and examples will be used to illustrate how to detect and prevent fraud.

    Prerequisites:Admission to MSA program or permission of program director. Credits:3Syllabi:

    ACCT 636 (Spring 2018) 

  3. * ACCT 651 - Identifying and Resolving Advanced Issues in Taxation

    This course covers the application of the federal income tax law to C-corporations, S-corporations, and partnerships. Students will read and apply primary tax authorities to client fact patterns. Topics will include the formation, operations, and dissolutions of such entities. Students will conduct engage in significant professional research and writing.

    Prerequisites:Admission to the MSA program or permission of the program director. ACCT 351 or equivalent.Credits:3When Offered:Fall
  4. * ACCT 690 - Professional Accounting Colloquium

    The professional accounting colloquium is designed to give graduate accounting students the opportunity to learn about contemporary accounting issues currently facing the profession by attending presentations, workshops, etc., given by professionals of the day. The presentations will be conducted by academic researchers, regulators, executives, etc., on topics typically not found in a traditional accounting textbook.

    Prerequisites:Admission to the MSA program or permission of the program director.Credits:1.5When Offered:Fall, SpringSyllabi:

    ACCT 690 (Spring 2018)

  5. * ACCT 795 - Global Accounting Environment

    This course will examine the activities of accounting firms competing in the global business environment. Students will observe these activities in residency, studying the decision making processes of international accounting firms, and at the same time, develop an understanding of the regulatory environment of global accounting.

    Prerequisites:Admission to the MSA program or permission of the program director.Credits:3When Offered:SummerSyllabi:

    ACCT 795 (2018)

  6. ACCT 601 - Online MSA Orientation Course

    The main objective of this course is to help students understand program expectations and time commitment and prepare themselves for online communication and technology requirements necessary to successfully complete their online MSA degree.

    Prerequisites:Enrollment in the online MSA program or permission of the MSA academic director.
  7. ACCT 611 - Advanced Managerial Accounting

    This course will examine the firm’s planning and control decisions that require a more sophisticated approach than the rule-of-thumb procedures advocated for traditional cost accounting problems. Students will work with issues and problems that have arisen in practice and then develop the relevant management accounting treatment by applying the appropriate management accounting analytical model.

    Prerequisites:Admission to the MSA program and ACCT 311 or equivalent, or permission of the program director.Credits:3When Offered:SpringSyllabi:

    ACCT 611-DL1 (Spring 2018)

  8. ACCT 630 - Advanced Financial Accounting

    This course covers advanced topics in financial accounting like business combinations and preparation of consolidated financial statements. Students are also introduced to specialized accounting issues related to partnerships and segment reporting.

    Prerequisites:Enrollment in MSA program or permission of MSA Director.Credits:3Syllabi:

    ACCT 630 – 003 (Spring 2018)

  9. ACCT 662 - Seminar in Accounting

    Provides selective analysis of important issues in contemporary accounting
    practice.

    Prerequisites:Admission to the MS Accounting program or permission of the program director.Credits:3
  10. ACCT 670 - Current Issues in International Accounting

    International Accounting is study of entity reported as multinational company or entity whose reporting obligations to stakeholders are located in a different country. Course focuses on effects of financial reporting, managerial planning and control, international taxation, and international financial statement analysis on multinational reporting entity, and as the convergence of U.S. Generally Accepted Accounting Principles and International Financial Reporting Standards.

    Prerequisites:BUS 200, ACCT 303, ACCT 330 or FNAN 303. Requires minimum grade of C. Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus. Students in a Non-Degree Undergraduate degree may not enroll.Credits:3
  11. ACCT 672 - Governmental and Nonprofit Accounting

    Accounting and Reporting for non-business organizations. Emphasizes accounting issues unique to these entities, including non-exchange transactions and lack of ownership interest. Includes accounting and reporting for state and local governments, nongovernment organizations, and the federal government.

    Prerequisites:Admission to the MSA program or permission of the program director.Credits:3When Offered:FallSyllabi:


  12. ACCT 695 - Graduate Field Experience

    This course provides a framework for approaching, successfully completing, and reflecting upon a professional field experience in accounting. The course is designed for students who will complete semester long internship in the field of accounting either in public accounting or in industry.

    Prerequisites:Permission of MSA Program Director.Credits:1-3Syllabi:

    ACCT 695-001 (Summer 2018)

  13. ACCT 696 - Directed Studies in Accounting

    Approval by faculty member and program director required prior to registration. Studies specialized topics in business not otherwise available in the curriculum.

    Prerequisites:): Admission to the MSA program or permission of the program director.Credits:1-3
  14. ACCT 697 - Special Topics in Accounting

    Sections established as necessary to focus on various topical issues that emerge in practice of accounting.

    Prerequisites:Admission to the MSA program or permission of the program director.Credits:1-3Syllabi:

    ACCT 697 Module 5 - 2018

  15. ACCT 741 - Information Technology Auditing

    Introduces methodologies to assess security and control issues concerning accounting and other information systems. Key feature of course is applying computer-assisted audit tools and techniques to test effectiveness of application controls. (Equivalent to MBA 741)

    Prerequisites:Admission to MSA or MBA program, or permission of program director.Credits:3When Offered:Fall
  16. ACCT 743 - Corporate Financial Reporting

    Addresses contemporary issues in corporate financial reporting. Focuses on role of financial reporting in providing decision-useful information to participants of capital market, and theoretical and empirical assessments of its performance. (Equivalent to MBA 743)

    Prerequisites:Admission to MSA or MBA program, or permission of program director.Credits:3When Offered:Summer
  17. ACCT 772 - Federal Financial Reporting

    Designed to give graduate students the opportunity to learn about reporting issues facing government accounting professionals. Students will become knowledgeable about federal reporting at both the agency and government-wide level to include budgetary and proprietary accounting, federal audits, and key legislation and government policies.

    Prerequisites:ACCT 672 or 472. Requires minimum grade of C. Enrollment limited to students with a class of Graduate or Non-Degree. Enrollment is limited to students with a major in Accounting. Enrollment is limited to Graduate or Non-Degree level students. Students in a Non-Degree Undergraduate degree may not enroll.Credits:3
  18. ACCT 792 - Seminar in Accounting

    Selective analysis of current accounting topics addressing important issues in contemporary accounting practice.  Discussion of two or three major topics.

    Credits:3
  19. ACCT 796 - Independent Studies/Directed Readings

    Research and analysis of selected problems or topics in accounting not otherwise available in curriculum.

    Notes: Approval of faculty member and program director required. May be repeated for up to 3 credits.

    Prerequisites:Permission of program directorCredits:1-3
  20. † ACCT 701 - Business Valuation

    Provides hands-on-experience in financial statement analysis and valuation. Class takes an accounting-based valuation perspective. Offers a comprehensive framework for analyzing financial statements consisting of (a) Business Strategy, (b) Accounting Analysis, (c) Financial Analysis, and (d) Prospective Analysis and Valuation.

    Prerequisites:Admission to the MSA program or permission of instructor. “B” or better in MBA 613.Credits:3Syllabi:

    ACCT 701 (Spring 2018)

  21. † ACCT 708 - Taxes and Business Strategy

    Provides a framework for making managerial decisions in a global tax environment. Examines business decisions such as location of facilities, employee compensation, mergers and acquisitions, capital and asset structure, and business form. Focuses on tax planning concepts and the effect of taxes on business decisions.

    Prerequisites:Admission to the MSA program or permission of instructor. Completion of core requirements.Credits:3
  22. † ACCT 737 - Fraud and the Law

    Provides an overview of US legal system including law-making process, structure of court system, and how frauds are brought to trial, prosecuted and resolved. Explores common fraud statutes used to penalize wrongdoers. Course will examine evidentiary rules including types of evidence, hearsay, impeachment and privileges. Highlight the legal requirements for serving as an expert witness and testifying in court.

    Credits:3
  23. † ACCT 738 – Advanced Topics in Fraud

    Course will cover advanced topics in forensic accounting. The focus will be on contemporary issues in fraud. Examples of topics include litigation support, money laundering, consumer fraud, bankruptcy, divorce and tax fraud, fraud in e-commerce, insurance fraud and mortgage fraud. The course will provide a comprehensive look at fraud investigation.

    Prerequisites:ACCT 636 or MBA 744Credits:3Syllabi:

    ACCT 738-001 (Spring 2018) 

  24. † ACCT 742 - Corporate Governance and Ethics

    Focuses on developing understanding of corporate governance issues and ethical decision making. Topics include examination of internal and external international governance issues, and ethical analysis in current business environment. (Equivalent to MBA 742)

    Prerequisites:Admission to MSA or MBA program, or permission of program director.Credits:3When Offered:Spring