Honors Professional Accountancy Program (HNR BBA/MACC)
150 Credits
HONORS PROFESSIONAL ACCOUNTANCY PROGRAM
BACHELOR OF BUSINESS ADMINISTRATION
MASTER OF ACCOUNTANCY • 150-151 CREDITS • HNR BBA/MACC
The Honors Professional Accountancy program provides students with the opportunity to earn a BBA in Honors Professional Accountancy, a Master of Accountancy (MAcc), and a Graduate Certificate in a five-year period. As part of the Master of Accountancy (MAcc) students will choose one of five specialization areas: Professional Accountant courses, Managerial Accountant courses, Fraud Examiner and Internal Auditing courses, or Finance courses. This program features selective admission with enrollment caps, dedicated faculty mentors assigned to each student, experiential learning projects as part of the curriculum, and cohorts for all accounting coursework. The six experiential learning projects provide skill building and growth opportunities for each student in their area(s) of interest.
Preadmission Requirements:
- Letter of application may be submitted but will not be considered until after completion of 30 credit hours with a 3.25 GPA overall and in major courses.
- Completion of ACCT202 with a B+ or higher or the transfer of ACCT202 with a B+ or higher
- Two letters of reference
- Committee interview (committee will be comprised of the Associate Dean in charge of Accounting and Finance, the Accounting Honors Program Director, and the Department Coordinator for Accounting and Finance at the respective site of application)
Continued Enrollment Requirements:
- Maintenance of 3.0 GPA overall and in major courses.
- A Statement of Purpose must be submitted prior to beginning graduate-level coursework.
Undergraduate degree completion:
Student may submit an application for graduation for the BBA Honors Professional Accountancy upon successful completion of all required undergraduate courses, HNRS301-305, and ACCT615, ACCT625, and ACCT650.
*ACCT640 may not used as an Accounting elective in a Specialization Area
For Graduate Certificate programs and 600-700 level course descriptions, please see the Graduate Catalog or search for them on the University web site, www.davenport.edu.
Which class should I take? When should I take it?
See our Recommended Program Sequences:
Foundations of Excellence |
39 Credits | |
|---|---|---|
| ACES100 or OPEN | Achieving Career and Education Success or (if exempt) Open Elective | 3 |
| COMM120 | This course introduces and applies the theories and principles of effective communication. Students learn to organize and present clear, logical messages to specific audiences. They develop confidence in public speaking and increase their ability to inform and persuade listeners. They also implement critical thinking and listening skills. Finally, students exhibit the skills and tools necessary to construct, organize, and deliver effective speeches. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| DATA275 | The basics of data analytics are introduced including descriptive, predictive and prescriptive statistics, regression analysis, and data visualization. The instructional approach is an application-based introduction to data analytics practices such as data cleaning, data organization for analysis, and exploratory data analysis. A key component of instruction is an emphasis on hands-on practice with data analysis projects and presentation of results to multiple audiences. Techniques examined emphasize applicability in multiple organizational sectors including business, healthcare, and technology. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): STAT220 | |
| ECON200 | This course introduces students to economics. Students learn the basics of supply and demand; the market economy; elasticity; the foundation of consumer demand; the theory of the business firm and costs of production; the market structures of perfect competition, monopoly, oligopoly, and monopolistic competition; theories of labor unions and wages; antitrust policy; and the microeconomic view of international business. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ENGL109 and MATH120 or MATH125 | |
| ECON201 | This course introduces students to economics, the schools of economic thought, and international economics. Students learn the methodology, concepts, and terminology of macroeconomics, including principles, theories, and tools. They also study banking, money, the Federal Reserve System, and monetary theory. In addition, macroeconomic problems such as inflation, unemployment, economic growth, and globalization are discussed. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ENGL109 and MATH120 or MATH125 | |
| ENGL109 | This course introduces students to expository and persuasive writing. Employing critical thinking and the writing process, students will compose academic essays utilizing a variety of modes. They will also analyze and respond to a variety of academic and professional readings. Students will evaluate information and audience to improve form and content. Students are also introduced to the research process, including finding, evaluating, and documenting sources, to complete a short research project using the American Psychological Association Style. Note: ENGL109L is a 0 credit hour lab utilized in the Accelerated Learning Program (ALP). Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): Appropriate test scores or successful completion of ENGL021. Student must also complete a diagnostic writing sample. | |
| ENGL110 | This course further develops the skills in expository and persuasive writing that were introduced in ENGL109, English Composition. Students develop critical thinking through the creation of essays and documents that use argumentation and persuasion. As a team, students collaborate to present a required assignment to the class. Students learn to research, evaluate, and incorporate information from both primary and secondary sources, to document secondary sources using APA format, and to analyze information and audiences to improve form and content. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ENGL109 | |
| ENGL311 | This course develops the written and presentation skills necessary for success in professional, supervisory, or managerial positions. Emphasis on communication in both on-paper and digital media is included. Students also learn to use a variety of formats, styles, and delivery systems to achieve the clear, concise, and professional communication required to communicate in global markets. To stress the importance of workplace communication, students create a major professional document as a team. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ENGL110 and COMM120 | |
| HUMN | Humanities Elective | 3 |
| MATH125 | This course is designed to prepare students for the traditional calculus sequence. Course coverage includes the definitions, properties, and arithmetic of algebraic expressions, solving equations and inequalities, an introduction to functions, graphing equations and functions (e.g., linear, quadratic, rational, radical, exponential, and logarithmic). The course also includes a brief introduction to right triangle trigonometry. Techniques of problem solving and applications are integrated throughout the course. Note: A final grade of C or better is required to take MATH135 or MATH150. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): Appropriate test scores or successful completion of MATH030. Students must also successfully complete an assessment exam on the first day of class. | |
| SOSC | Social Science Elective | 3 |
| SOSC201 | This course introduces students to the complex issues surrounding diversity in U.S. society and to the need for understanding difference in an increasingly globalized world. Students will explore the social-historical context of multiple experiences on individual, cultural and institutional levels. They will analyze the complex interactions regarding diversity in organizations. Students will also evaluate their own thoughts, attitudes, and behaviors in order to understand their roles in a diverse society. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| STAT220 | This is the basic statistics course in which students learn to collect, analyze, present and interpret data. Descriptive and inferential statistical methods are applied in problem-solving and decision-making situations. Analysis of large, real-world data sets will be performed using statistical software. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): MATH120 or MATH125 |
Foundations of Business |
32 Credits | |
|---|---|---|
| ACCT201 | This course is an introduction to accounting principles emphasizing the operation of a business as a sole proprietorship and covers the complete accounting cycle for merchandising and service entities. Partnership accounting is also covered. The application of computer technology to accounting processes is integrated into this course. Grade Note(s): A grade of C or better is required to take the next course in the sequence. Co-requisite(s): BITS 211 | |
| ACCT202 | This course continues the study of accounting principles with special emphasis on corporations, and basic principles of managerial accounting. Note: A grade of C or better is required to take ACCT301. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT201 with a C grade or above. | |
| ACCT220 | This course is a study of currently available accounting-business software and the related applications. Students will learn how to operate, evaluate, and apply various software with accounting systems and accounting information systems. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Co-requisite(s): ACCT202 | |
| BITS211 | Students create and manipulate spreadsheets with MS Excel to solve business applications. It is expected that students have a familiarity with spreadsheet software, as the course quickly progresses to advanced features, including data validation, linked workbooks, pivot tables, lookup functions, solver, and scenario manager. By the end of the semester, students will have the prerequisite skills to take applicable certification testing. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Recommended Prerequisite(s): MATH120 or MATH125 | |
| BUSN210 | This course explores applied ethics, focusing on social and professional situations especially in the fields of business, law, and technology. Students learn ethical theory as they examine the complexities of ethical dilemmas. Students also compare and contrast ethical and moral systems. In addition, students apply creative and critical thinking to ethical dilemmas involving professional and social responsibility. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| FINC211 | This course covers the fundamental principles of corporate finance. Students will be introduced to various methods of company analysis, the term structure of interest rates, the relationship between risk and return, time value of money principles, security analysis, cost of capital and capital structure, and capital budgeting techniques. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT201 | |
| GPMT287 | Students gain an essential understanding of the discipline and approach to the management of projects in a global environment. Topics explained include project definition, resource planning, project scheduling with Gantt charts, project control, as well as planning and scheduling with limited resources. Topics are explored from both a quantitative and qualitative perspective. Students learn and utilize project software throughout the course. Various techniques used in planning, scheduling, ROI, and controlling projects will be explored and applied through the use of simulations. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): HLTH211, MGMT211 or CISP111 | |
| LEGL210 | This survey course covers the fundamental principles of business law, including the legal system, dispute resolution, government regulation torts, and crimes affecting business, contracts, sales, and agency. Court decisions are used to encourage analytical thinking. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Co-requisite(s): ENGL110 | |
| MGMT211 | This course provides a foundation in basic management principles with special application and focus on the supervisory level of management. The four universal functions of management (planning, organizing, leading, and controlling) are explored. Students learn the theories and study their impact on the history of management practices. Proper case analysis process is also examined and applied through the discussion of various supervisory/managerial case situations. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Co-requisite(s): ENGL109 | |
| MKTG211 | This course explores the role of marketing in society and in the success of an organization. Students learn and apply the strategies, tactics and terminology used by market-oriented businesses. Through critical thinking exercises and case analysis, students become familiar with the primary tools of marketing including market segmentation, product, pricing, marketing communication, research, and marketing channel strategies. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Co-requisite(s): ENGL109 |
Major |
38 Credits | |
|---|---|---|
| ACCT213 | This course is designed to provide an introduction to cost accounting and cost management techniques. The concepts of cost assignment to goods and services in the context of job order, process, and activity-based costing are covered. The behavior of costs, standard costing and variations-as well as schedules, summaries, and reports used in costing systems-are also introduced to the student. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT202 | |
| ACCT301 | This course reviews the fundamental accounting process studied in ACCT202 and continues with a more comprehensive study of the major categories of the balance sheet and statement of cash flow and income statements. Students will also be introduced to applicable APB and FASB pronouncements and related topics. Note: A grade of C or better is required to take the next course in the sequence. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): Completion of ACCT202 with a C or better grade. | |
| ACCT302 | This course continues ACCT301 with a comprehensive study of the major categories of the balance sheet, statement of cash flow, and income. In addition, students will be introduced to the accounting, analysis, and reporting of special topics such as pension/retirement, leases, inflation, income taxes, earnings per share and revenue recognition. Students will also be introduced to applicable APB and FASB pronouncements and related topics. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): Completion of ACCT301 with a C grade or above | |
| ACCT310 | This course is an introduction to the field of forensic accounting. Topics include the history of forensic accounting, the fraud triangle theory, financial statement misrepresentation, and fraud examination techniques, including fraud prevention and control. Students will also be exposed to real-world cases in the area of forensic accounting and will have the opportunity to complete an experiential learning project as part of this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT202 | |
| ACCT315 | This course provides an explanation of the federal tax structure and provides training in the application of tax principles as they pertain to individuals. In addition, the course will provide an introduction to taxation for businesses, federal tax laws and regulations, taxation theory, and tax research and planning techniques. Note: A grade of C or better is required to take the next course in the sequence. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT202 | |
| ACCT316 | This course continues the study of federal taxation, focusing primarily on business taxation matters for partnerships, corporations, and limited liability companies. In addition, payroll taxes, estate and gift taxes, and other related topics will be covered. Students will be required to prepare partnership and corporation returns, as well as to perform research on a variety of tax issues. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): Completion of ACCT315 with a C grade or above | |
| ACCT318 | This course is the study of the federal and state laws and regulations that govern the payroll tax arena. This will include learning about the rules and regulations that make-up the tax structure, as well as tax policy. Wage and overtime computations, tax filing compliance applications for federal, state, and local withholdings taxes and employer payroll are covered, along with analyzing and journalizing payroll transactions. State income tax computations will also be covered. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT315 | |
| ACCT320 | This course examines auditing and assurance services. The course focuses on the detailed study of the financial statement audit, including professional responsibilities and ethics, audit planning, internal controls, evidence gathering, and audit reports. Assurance services, reviews, and compilations are also covered. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT302 | |
| ACCT415 | This course is designed to further develop the student's analytical and interpretive skills in accounting for business mergers and acquisitions, partnerships and global accounting. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT302 | |
| ACCT420 | This course is a study of accounting and reporting practices used in state and local governmental units as required by the Governmental Accounting Standards Board and the accounting and reporting practices used in not-for-profit entities as required by the Financial Accounting Standards Board. The unique accounting requirements of college, university, and hospital accounting are introduced in the course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): ACCT302 | |
| ACCT490 | Registration Internship/Practicum Note: Attend Mandatory Internship Workshop at least two semesters prior to your desired internship course semester. The required internship workshop and approval process can be found at:https://my.davenport.edu/internships This bachelor-level internship is the integration of previous classroom instruction with new learning acquired through on-the-job work experience. The experience should be related as closely as possible to the student's major field and individual interest. 150 hours of career-related work time shall be required for the 3 credit course pursued. Internship hours will be scheduled in partnership between the student and the site and reported via weekly reports filed by the student in the academic course. Students will be supported to identify site possibilities; however, responsibility for selection by the internship employer rests with the student. The internship may be either paid or unpaid. An appropriate faculty member and the intern | |
| HNRS301-305 | Honors Accountancy Projects | 0 |
| IAAS221 | This course will provide an overview of information security from both the perspectives of the organization and that of personal computing. Topics include security management practices, physical security, security architecture, business continuity and disaster recovery planning, access control systems, security controls, cryptography, telecommunications and network security, operations security, law and ethics, and personal computer security. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Recommended Prerequisite(s): CISP100 |
Graduate Level Courses |
42 Credits |
|---|
Core Courses |
(15) Credits | |
|---|---|---|
| ACCT625 | The course is an advanced level study in accounting information systems and the role it plays in management. Students will analyze the structure of accounting information, modularized by business functions and the organization structure. Students will learn to assess the adequacy of the control environment of the accounting information system. Students will also be exposed to topics on system analysis, design and implementation. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| ACCT630 | This course is designed to build upon prior research assignments, challenging students to identify accounting, auditing, and finance issues and understand the various types of research that are undertaken by accounting, auditing, and finance professionals. One area of research is financial analytics, which is the analysis of financial data to answer specific business questions, identify anomalies, and forecast future financial scenarios. This course is designed to develop a more efficient and effective approach by preparing and researching financial statements. This course is for students who possess a bachelor’s degree that is part of the core requirements for the Masters in Accountancy program. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| ACCT650 | This course explores ethics and professional and legal responsibilities in the accounting profession. Students will obtain knowledge of various professional standards, and federal and state laws for the accounting profession. Various case studies allow students to investigate and analyze ethical situations and issues facing accountants on a daily basis. The course will incorporate AICPA, IMA and IIA codes of conduct. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| ACCT780 | This course serves as an introduction to forensic accounting and fraud examination. Topics include an introduction to the Certified Fraud Examiner exam, accounting fraud schemes, introduction to law related to fraud, introduction to investigation techniques related to white-collar crime and an introduction to criminology. Additionally, this course will introduce the students to the major theories of crime causation related to fraud. Those theories include classical, routine activities theory, psychological theories, biological theories, social structure theories and social process theories. Additionally, the students will synthesize between crime causation theories, theories of human behavior and the fraud triangle. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Recommended Prerequisite(s): ACCT640 | |
| HNRS606 | This is an experiential and empirical project-oriented course that prepares the honors student to be a leader in the accounting industry. Honors students will utilize accounting, technological, and professional presentation skills in industry, professional organizations, and community settings. An Honors Accountancy Project will be required in five undergraduate semesters and one graduate semester of the student’s Honors Professional Accountancy degree program as directed by the faculty mentor. This course meets on a prearranged schedule with the faculty mentor and is graded on a Pass(P)/No Credit (NC) basis. Prerequisite(s): Acceptance into the graduate level of Honors Professional Accountancy BBA/MAcc program and completion of HNRS301-305. |
Choose one of the experiential core course options: |
(3) Credits | |
|---|---|---|
| ACCT790 | Attend Mandatory Internship Workshop at least two semesters prior to your desired internship course semester. The required internship workshop and approval process can be found at:https://my.davenport.edu/internships This graduate-level internship is the integration of previous classroom instruction with new learning acquired through on-the-job work experience. The experience should be related as closely as possible to the student’s major field and individual interest. 150 hours of career-related work time shall be required for the 3-credit course pursued. Internship hours will be scheduled in partnership between the student and the site and reported via weekly reports filed by the student in the academic course. Students will be supported to identify site possibilities; however, responsibility for selection by the internship employer rests with the student. The internship may be either paid or unpaid. An appropriate faculty member and the internship site supervisor will evaluate the s | |
| BUSN688 | This course provides the student with an understanding of quantitative analysis methods used in contemporary business to effectively determine business situations, prescribe needed data and develop decision-support data. Students apply regression and time-series analysis to develop business forecasts and develop probability assessments related to decision-making in a variety of business disciplines including marketing, finance, production, and human resources management. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): BUSN520 and STAT500 | |
| FINC793 & FINC794 | Graduate ACG Experience I (2 cr) and Graduate ACG Experience II (1 cr) | 3 |
Choose one (15 credit) Specialization Area* |
(15) Credits |
|---|
Professional Accountant Specific Courses [CPAS] |
(15) Credits | |
|---|---|---|
| ACCT752 | This course is designed to prepare the student for the Financial Accounting and Reporting section of the four part CPA exam. Topics include understanding of the financial reporting framework used by business enterprises, not-for-profit organizations, and governmental entities; comparisons between GAAP and IFRS; account classification; GL entries; reconciliation of GL to subsidiary ledgers; account reconciliation and analysis; consolidating and eliminating entries; financial statement preparation and analysis; financial calculations, ratios. The student will gain practice in while applying judgment in evaluating assumptions and methods underlying estimates, and produce required financial statement filings in order to meet regulatory or SEC reporting requirements. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-f | |
| ACCT756 | This course is designed to prepare the student for the Auditing and Attestation section of the four part CPA exam. Topics include understanding and differentiating between the professional auditing standards (ISAs and US) set for public, private, governmental, not-for-profit entities as well as understanding the standards related to attestation and assurance engagements, and applying those standards in performing audits, attestations, and assurance services, compilations and reviews. Students will also review professional responsibilities of certified public accountants, including ethics and independence, identifying unethical situations and client behaviors, violations of professional standards while maintaining independence and determining appropriate actions. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-f | |
| ACCT763 | Prepares the student for the Regulation section of the four part CPA Exam. Topics include ethical and legal knowledge of appropriate professional conduct and responsibilities, business law, and federal taxation. Student will expand their knowledge and understanding of CPA’s professional and legal responsibilities; matters of agency, creditor-debtor interactions, uniform commercial code and contract law in which the student will apply business law concepts in evaluating the economic substance of client transactions and in evaluating the legal structure of an entity to determine the implications of applicable laws and regulations on how a business is organized, governed, and operates. On the tax side students will build upon their understanding and skills in federal tax process, procedures, accounting, and planning, as well as federal taxation of property transactions, individuals, and entities (which include sole proprietorships, partnerships, limited liability entities, C corporations, | |
| ACCT767 | This course is designed to prepare the student for the Business Environment and Concepts section of the four part CPA Exam. Topics include knowledge of corporate governance; economic concepts essential to understanding the global business environment and its impact on an entity’s business strategy; financial risk management; financial management processes and information systems; operations management and strategic planning. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| GRAD ACCT | Graduate Accounting Elective | 3 |
Managerial Accountant Specific Courses [CMAS] |
(15) Credits | |
|---|---|---|
| ACCT640 | Most of the information required to plan and control business operations, and the data required to create and sustain a competitive advantage, come from the accounting system and the reports that are generated. This course analyzes the management structure and process in which this information is generated, the construction and application of managerial accounting data, cost behavior and cost assignment. Students will also examine product cost within activity based costing, job order costing, and process costing. Controlling cost through the use of standard cost system and budgeting are explored. In addition, this course covers business decision-making using relevant information from activity costing, variable/fixed analysis, cost-volume-profit analysis, quality costing, and productivity analysis. Students will analyze and evaluate managerial accounting functions and decision cases in light of managing a business, making financing decisions, and generating growth and income within the | |
| ACCT761 | Introduction to CMA Credential and CMA Learning System; Section A: Planning, Budgeting and Forecasting; Section B: Performance Measurement; Section C: Cost Management; Section D: Internal Controls; Section E: Professional Ethics This course is primarily focused on preparing students to pass Part I of the CMA exam. This course is designed as a continuing study of cost management and cost control techniques. Included in the course is the study of management accounting planning and control techniques and decision-making and performance evaluation techniques. Such techniques include relevant costing, the budget process, capital budgeting, inventory and production management, and organizational performance evaluation. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): An undergraduate course in C | |
| ACCT762 | Introduction to CMA Credential and CMA Learning System; Section A: Financial Statement Analysis; Section B: Corporate Finance; Section C: Decision Analysis and Risk Management; Section D: Investment Decisions; Section E: Professional Ethics This course is designed to enhance learning from earlier courses with a focus on financial statement analysis. Students are challenged to analyze financial statements with the ability to construct and communicate strategic decisions. Additionally they have to demonstrate an understanding of risk management throughout this process. Lastly, the students are taught to use this ability to ultimately make investment decisions. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): An undergraduate course in Cost Accounting, a completed bachelor’s degree in account | |
| FINC750 | This course is designed to explore advanced methods and techniques used in the financial management of an organization: cash management, capitalization issues, and approaches to financial planning, mergers, acquisitions and multi-national financial management. Students learn to assess the financial operations and positions of an organization using various analysis methods. Special consideration is given to unusual trends and accounting issues. Case studies are utilized to analyze the various financial strategies used by organizations. Grade Note(s): A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Prerequisite(s): FINC 620 | |
| GRAD ACCT/FINC | Graduate Accounting/Finance Elective | 3 |
Fraud Examiner and Internal Auditing Specific Courses [FEAS] |
(15) Credits | |
|---|---|---|
| ACCT738 | In addition to gaining an in-depth understanding of the role of the Internal Auditor, this course is designed to prepare the student for the Internal Audit Basics section of the CIA Exam. Topics include: the International Professional Practices Framework, Code of Ethics, Assessing Risk & Internal Controls, Internal Control Frameworks (including COSO), Conducting Internal Audit Engagements, and Audit Tools & Techniques. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. | |
| ACCT746 | In addition to gaining an in-depth understanding of how to conduct the various types of internal audit engagements, this course is designed to prepare the student for the Internal Audit Practice section of the CIA exam. Topics include: Managing, Planning and Supervising Internal Audit Engagements, Engagement Information, Communicating Results, Monitoring Progress, Various Types of Internal Audit Engagements, and Fraud Risk & Controls. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. | |
| ACCT755 | This course is designed to cover a broad range of internal audit information in addition to preparing the student for the Internal Audit Knowledge Elements section of the CIA exam. Topics include: Governance & Business Ethics, Risk Management, Organizational Structure, Management & Leadership Principles, IT & Business Continuity, Financial Management and the Global Business Environment. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. | |
| ACCT781 | This course will focus on how to conduct a fraud examination. More specifically, this course is aimed at teaching the students how fraud examiners interact with the legal system (both in criminal and civil dealings). The students will learn how to gather evidence and how to take steps to ensure that the evidence is admissible in the courts. The students will also learn how to prepare for and conduct investigation interviews. Additionally, students will learn how to conduct analysis from financial data in an effort to detect fraud schemes. More specifically this course will require the students to develop their abilities with horizontal, vertical and ratio analysis. This course will introduce the students to a broad variety of fraud schemes. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Recommended Prerequisite(s): ACCT780 | |
| ACCT784 | This course is designed to further develop skills in conducting fraud investigation, including financial fraud prevention and detection of fraudulent financial state-ments, asset misappropriation, the legalities of gathering and documenting evidence, legal procedures and preparing fraud investigation reports. The Association of Certified Fraud Examiner (ACFE) CFE Exam Prep Course material is embedded in ACCT784. Prerequisite(s): ACCT781 |
Finance Specific Courses [FINS] |
(15) Credits | |
|---|---|---|
| FINC622 | This course will introduce students to the financial system to include financial markets, financial institutions, and central banking. Students garner an understanding of the unique role of banks in the financial system. Also deliberated within the course is the relevance of the United States central bank (a.k.a. the Federal Reserve System) and related central banking topics. Money, Banking, & Treasury Management includes the problems of money and prices, proper organization and functioning of commercial banking and Federal Reserve systems, problems of monetary standards, and credit control and recent monetary and banking trends. The overall relationships and dominance of the workings of the Federal Reserve System and monetary policy and the resulting impacts on the economy are examined. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much- | |
| FINC738 | This course is designed to provide the framework for success in the mergers, acquisitions, and consolidations field. Students will develop an understanding of the consequences, duties and ethical behavior in this environment. Formal business valuation methods will be presented and applied. Strategies to grow or restructure a firm domestically and internationally will be examined. A formal due diligence process will be understood that will demonstrate real options and the impact of those decisions. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| FINC750 | This course is designed to explore advanced methods and techniques used in the financial management of an organization: cash management, capitalization issues, and approaches to financial planning, mergers, acquisitions and multi-national financial management. Students learn to assess the financial operations and positions of an organization using various analysis methods. Special consideration is given to unusual trends and accounting issues. Case studies are utilized to analyze the various financial strategies used by organizations. Grade Note(s): A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Prerequisite(s): FINC 620 | |
| FINC765 | Students acquire the analytical tools needed to understand why the financial marketplace behaves as it does and how financial decisions should be made. This course describes how today's financial markets operate and where they appear to be headed, as well as how money and capital markets around the globe work to facilitate savings and investments, make payments, supply credit, accumulate wealth, supply liquidity, protect against risk, and support public policy. Grade Note(s): A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Prerequisite(s): FINC 620 | |
| GRAD ACCT/FINC | Graduate Accounting/Finance Elective | 3 |
Apply 11 cr. hours of undergrad open electives or grad level ACCT or FINC electives from following list or choose one of following Grad Certs not already completed as specific courses in the MAcc: |
(11-12) Credits |
|---|
Managerial Accounting Graduate Certificate [MAN ACCT GRC] |
(12) Credits |
|---|
Finance Graduate Certificate [FINANCE GRC] |
(12) Credits |
|---|
Health Care Management Graduate Certificate [HC MGMT GRC] |
(12) Credits |
|---|
Human Resource Management Graduate Certificate [HR MGMT GRC] |
(12) Credits |
|---|
Marketing Graduate Certificate [MARKET GRC] |
(12) Credits |
|---|
Strategic Management Graduate Certificate [STRATMGT GRC] |
(12) Credits |
|---|
General Accountancy [ACCS] electives |
(11) Credits | |
|---|---|---|
| ACCT715 | This course provides an explanation of the federal tax structure and provides training in the application of tax principles as they pertain to individuals. In addition, the course will provide an introduction to taxation for businesses, federal tax laws and regulations, taxation theory, and tax research and planning techniques. Note: Students who completed ACCT315 are not eligible to complete this course and may not use the undergraduate course as a substitution within their graduate program. A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Prerequisite(s): ACCT510 | |
| ACCT732 | This course examines auditing and assurance services. The course focuses on the detailed study of the financial statement audit, including professional responsibilities and ethics, audit planning, internal controls, evidence gathering, and audit reports. Assurance services, reviews, and compilations are also covered. Note: Students who completed ACCT320 are not eligible to complete this course and may not use the undergraduate course as a substitution within their graduate program. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| ACCT738 | In addition to gaining an in-depth understanding of the role of the Internal Auditor, this course is designed to prepare the student for the Internal Audit Basics section of the CIA Exam. Topics include: the International Professional Practices Framework, Code of Ethics, Assessing Risk & Internal Controls, Internal Control Frameworks (including COSO), Conducting Internal Audit Engagements, and Audit Tools & Techniques. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. | |
| ACCT742 | This course is a study of accounting and reporting practices used in state and local governmental units as required by the Governmental Accounting Standards Board and the accounting and reporting practices used in not-for-profit entities as required by the Financial Accounting Standards Board. The unique accounting requirements of college, university, and hospital accounting are introduced in the course. Note: Students who completed ACCT420 are not eligible to complete this course and may not use the undergraduate course as a substitution within their graduate program. A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| ACCT746 | In addition to gaining an in-depth understanding of how to conduct the various types of internal audit engagements, this course is designed to prepare the student for the Internal Audit Practice section of the CIA exam. Topics include: Managing, Planning and Supervising Internal Audit Engagements, Engagement Information, Communicating Results, Monitoring Progress, Various Types of Internal Audit Engagements, and Fraud Risk & Controls. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. | |
| ACCT752 | This course is designed to prepare the student for the Financial Accounting and Reporting section of the four part CPA exam. Topics include understanding of the financial reporting framework used by business enterprises, not-for-profit organizations, and governmental entities; comparisons between GAAP and IFRS; account classification; GL entries; reconciliation of GL to subsidiary ledgers; account reconciliation and analysis; consolidating and eliminating entries; financial statement preparation and analysis; financial calculations, ratios. The student will gain practice in while applying judgment in evaluating assumptions and methods underlying estimates, and produce required financial statement filings in order to meet regulatory or SEC reporting requirements. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-f | |
| ACCT755 | This course is designed to cover a broad range of internal audit information in addition to preparing the student for the Internal Audit Knowledge Elements section of the CIA exam. Topics include: Governance & Business Ethics, Risk Management, Organizational Structure, Management & Leadership Principles, IT & Business Continuity, Financial Management and the Global Business Environment. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. | |
| ACCT756 | This course is designed to prepare the student for the Auditing and Attestation section of the four part CPA exam. Topics include understanding and differentiating between the professional auditing standards (ISAs and US) set for public, private, governmental, not-for-profit entities as well as understanding the standards related to attestation and assurance engagements, and applying those standards in performing audits, attestations, and assurance services, compilations and reviews. Students will also review professional responsibilities of certified public accountants, including ethics and independence, identifying unethical situations and client behaviors, violations of professional standards while maintaining independence and determining appropriate actions. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-f | |
| ACCT761 | Introduction to CMA Credential and CMA Learning System; Section A: Planning, Budgeting and Forecasting; Section B: Performance Measurement; Section C: Cost Management; Section D: Internal Controls; Section E: Professional Ethics This course is primarily focused on preparing students to pass Part I of the CMA exam. This course is designed as a continuing study of cost management and cost control techniques. Included in the course is the study of management accounting planning and control techniques and decision-making and performance evaluation techniques. Such techniques include relevant costing, the budget process, capital budgeting, inventory and production management, and organizational performance evaluation. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): An undergraduate course in C | |
| ACCT762 | Introduction to CMA Credential and CMA Learning System; Section A: Financial Statement Analysis; Section B: Corporate Finance; Section C: Decision Analysis and Risk Management; Section D: Investment Decisions; Section E: Professional Ethics This course is designed to enhance learning from earlier courses with a focus on financial statement analysis. Students are challenged to analyze financial statements with the ability to construct and communicate strategic decisions. Additionally they have to demonstrate an understanding of risk management throughout this process. Lastly, the students are taught to use this ability to ultimately make investment decisions. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): An undergraduate course in Cost Accounting, a completed bachelor’s degree in account | |
| ACCT763 | Prepares the student for the Regulation section of the four part CPA Exam. Topics include ethical and legal knowledge of appropriate professional conduct and responsibilities, business law, and federal taxation. Student will expand their knowledge and understanding of CPA’s professional and legal responsibilities; matters of agency, creditor-debtor interactions, uniform commercial code and contract law in which the student will apply business law concepts in evaluating the economic substance of client transactions and in evaluating the legal structure of an entity to determine the implications of applicable laws and regulations on how a business is organized, governed, and operates. On the tax side students will build upon their understanding and skills in federal tax process, procedures, accounting, and planning, as well as federal taxation of property transactions, individuals, and entities (which include sole proprietorships, partnerships, limited liability entities, C corporations, | |
| ACCT767 | This course is designed to prepare the student for the Business Environment and Concepts section of the four part CPA Exam. Topics include knowledge of corporate governance; economic concepts essential to understanding the global business environment and its impact on an entity’s business strategy; financial risk management; financial management processes and information systems; operations management and strategic planning. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. | |
| ACCT780 | This course serves as an introduction to forensic accounting and fraud examination. Topics include an introduction to the Certified Fraud Examiner exam, accounting fraud schemes, introduction to law related to fraud, introduction to investigation techniques related to white-collar crime and an introduction to criminology. Additionally, this course will introduce the students to the major theories of crime causation related to fraud. Those theories include classical, routine activities theory, psychological theories, biological theories, social structure theories and social process theories. Additionally, the students will synthesize between crime causation theories, theories of human behavior and the fraud triangle. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Recommended Prerequisite(s): ACCT640 | |
| FINC620 | This course focuses on the application of financial theory and concepts for management decision making with emphasis on the practical aspects of finance. Students learn how to analyze a company’s financial information and practice financial planning. Students evaluate the capital investment process, the corporate restructuring process, as well as bankruptcy analysis. In addition, students explore the financial decision-making process relating to working capital management and international finance. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. Prerequisite(s): FINC510 | |
| FINC738 | This course is designed to provide the framework for success in the mergers, acquisitions, and consolidations field. Students will develop an understanding of the consequences, duties and ethical behavior in this environment. Formal business valuation methods will be presented and applied. Strategies to grow or restructure a firm domestically and internationally will be examined. A formal due diligence process will be understood that will demonstrate real options and the impact of those decisions. Note: A grade of C or better is required on the final assessment in order to earn a passing grade in this course. Applicable Course Fees can be found at https://my.davenport.edu/financial-aid/how-much-does-du-cost/tuition-and-fees. |
Data Mining & Visualization Graduate Certificate [DATAVIS GRC] |
(12) Credits |
|---|
Predictive Analytics/Data Visualization Graduate Certificate [PREDVIS GRC] |
(12) Credits |
|---|