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MASTER OF SCIENCE IN ACCOUNTING (MSA)
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MSA Course Overviews
Mergers and Acquisitions
The purpose of this course is to examine the joint financial reporting and tax decisions and valuation issues related to corporate reorganization. The course is divided into three segments. First, financial reporting requirements related to corporate acquisitions are examined comparing it to treatment of under pooling of interest and purchase methods of accounting for the transactions. Next, contrasts are made between tax effects of taxable verses nontaxable mergers and acquisitions. Last, methods used in the valuation of potential acquisition targets are reviewed.
Management Control Systems
This course includes astudy of key concepts and controversies in the general areas of management control, operational analysis and formal planning in the context of global economy. Topics covered include the concept of key business variables, operational budgeting systems, inflation-adjusted data for decision making, responsibility centers (i.e., cost centers, profit centers, and transfer pricing between International affiliates), and formal planning systems. Primarily case studies will be discussed.
Auditing
The purpose of this course is to provide an overview of the philosophy, theory, and practice of auditing; internal control and information systems. Also, the course will cover auditing standards and procedures; auditing of EDP systems; statistical sampling; legal liability of auditors; and pronouncements of major authoritative bodies. Suggested knowledge prerequisites: One or more of ACCT 6305 or 6323.
Graduate Seminar In Taxation
The purpose of this course is to address issues beyond the basic coverage of corporations and partnerships available in an undergraduate tax course. The course begins with a summary of basic individual, partnership, and corporate taxation. Issues related to multi-jurisdiction taxation, international, and multi-state are then reviewed. Various issues, related to individual tax planning such as compensation, retirement planning, and gift and estate tax planning are then examined. The course concludes with an examination of other entities, such as estates and trusts and tax exempt entities, and a review of tax administration, practice and policy.
Graduate Seminar in Financial Accounting
This course focuses on various issues related to financial reporting for several significant transactions and events for a corporation, with an emphasis on topics that are current and controversial. When applicable, rules and regulations for similar transactions in other countries will be discussed and comparisons will be drawn with the US GAAP. The course will deal with accounting issues related to mergers and acquisitions, leverages buyouts, and corporate spin-offs with special emphasis on the controversial goodwill treatment. As well as, corporate bankruptcy, risk, exposure and hedging, and financial reporting for governmental entities and issues relating to managing a firm's risk practices and exposure with an emphasis on FASB's latest standard and derivatives, SFAS 133 will also be discussed.
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Master of Science in Accounting (MSA)
MSA Quick Fact Sheet
Download the Master of Science (MSA) Fact Sheet
Admissions Links
Download the MSA Application
Download the Master of Science in Accounting (MSA) Application
Contact Master of Science in Accounting (MSA) Admissions
msainfo@cox.smu.edu
214-768-1214
Master of Science in Accounting (MSA) Application Deadlines
Spring Term, 11/15/08
Fall Term Early, 1/15/09
Fall Term Final, 7/15/09
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