CURRICULUM

MAC 8100: Emerging Technologies (Pre-Session Course) (1.5 credits)
This course introduces the student to the use, of technology skills and data analytic applications, that are being used by today's tax professionals. The course applies the integration of technology skills, and tax competencies that will enhance the student's, comprehension and skillsets in all aspects of, taxation, including compliance and provision, effectiveness, tax process improvement, and tax, consulting and modeling. Students will receive, an overview of tax data analytics concepts and, components, and an overview of the basic approaches, to tax modeling.

MAC 8201: Taxes & Business Strategy (3 credits)
Taxation from a planning and business - strategy perspective: tax-planning concepts, tax policy objectives, ethics, calculation of ROI, general rules for taxation of business income and deductibility of common business expenditures, organizational form decisions, tax and business issues related to formation of corporation and partnerships, taxation differences of different organizational forms, and basic issues in corporate taxation.

MAC 8203: Advanced Topic in Fin Reporting & Fraud (3 credits)
This course covers the advanced financial reporting issues with an emphasis on current and evolving issues on the agenda of the SEC and FASB. Topics include detecting financial statement fraud, fair value accounting, business combinations, derivatives and financial instruments, valuations of intangibles and special items, deferred tax accounting, cash flow manipulation, global financial reporting, and ethical financial reporting. 

MAC 8205: Accounting Systems and Controls (3 credits)
This course focuses on understanding complex information systems in a large company setting. Students will learn to use ERP software (SAP), including designing in ERP system for a sample company. Students use the key SAP modules of Sales & Distribution (SD), Financial Accounting (FI) & Controlling (CO), Production Planning (PP), and Materials Management (MM). Significant emphasis is placed on understanding the controls needed over ERP systems for each application as well as the financial reporting process more generally. Students also use audit software to perform audit tests on the system. Cases and projects will be the primary pedagogical vehicle employed. 

MAC 8209: Advanced Topics in Auditing (3 credits)
Emphasizes new developments in the auditing profession. Specific topics vary by year, but will focus on the impact of technology on the auditing process, auditing fraud, current pronouncements by the PCOB, and recent business developments which emphasize how changes in business risk impacts the auditing function. Recent developments in the auditing literature and topics under discussion by the PCAOB, FASB and AICPA will be emphasized.

MAC 8307: Advanced Business and Technical Writing (1.5 credits)
Designed to help writers develop advanced planning, writing and research skills germane to professional writing, with special attention to skills specifically used in the field of accounting. Utilizing a reader-centered approach, course reading and writing activities focus on the techniques involved in the technical writing process. Defining purpose, format selection and planning, drafting and revising effective communications in varied formats. Reflects the variety of professional writing experiences that learners typically encounter in a business setting.

MAC 8207: Data: Models, Analysis & Visualization (3 credits)
This course prepares students to perform value-added data analysis on accounting data. It covers concepts and techniques in relational data models, analysis and visualizations. In the first half of the course students will learn to understand the data models supporting the auditing processes and perform structured data analysis on accounting data. Structural Query Language (SQL) will be introduced to analyze data stored in relational databases. Alteryx will be introduced to implement data analysis of complex and customized auditing procedures. This second half of the course will focus on data visualization principles and techniques. Students will gain understanding of how analysis results can be visualized to provide insight, learn the principles and techniques of data visualization for dashboards and reports, and develop skills of storytelling with data. QlickView will be used as a tool for building interactive visual applications and presentations.

MAC 8300 Negotiations (1.5 credits)
The objective of this course is to facilitate your becoming a more knowledgeable, effective and reflective negotiator. You will acquire a toolkit of negotiation approaches and principles, how to use those approaches and principles to improve outcomes, and practice being reflecting so that you are constantly seeking to improve your performance.

MAC 8301: Performance Measurement and Business Risk Management (3 credits)
An unprecedented array of economic, political and technological forces has changed the nature of business and the risks organizations face today. While traditional financial and integrated audits have served to identify and mitigate financial reporting and internal control risk, audit methodologies are rapidly evolving and broadening to address information age risks associated with globalization, emerging business models, intangible assets, value chain automation and increasing complex management reward systems. Therefore, it is critical that auditors more thoroughly understand enterprise and business process risk and client incentives related to performance measurement. This course examines contemporary performance measurement and risk management frameworks, associated regulatory reporting requirements, and timely case examples.  

MAC 8303: Valuation Issues in Accounting (3 credits)
Explores emerging and controversial issues in financial accounting and the valuation of firms. Using case studies and actual financial statements, students are exposed to valuation issues with an emphasis on how financial data is used when calculating firm value. Aspects of financial statements and topics include: leases, pensions, stock options, goodwill deferred income taxes, and derivatives.

MAC 8308 Accounting Research (1.5 credits)
This course focuses on the skillsets necessary to research and document accounting judgments from all the relevant sources of accounting and financial reporting principles, such as FASB Codification, SEC regulations and PCAOB Pronouncements. Students will acquire the ability to identify the accounting problem (the “researchable question”), and gain experience locating and applying guidance within key research tools, in a variety of accounting environments. In learning to use these research tools, students will have the opportunity to apply guidance to a variety of actual accounting topics.

MAC 8341: Digital Accounting Experience Part 1 (1.5 credits)
These courses will address a market need and skillset shortage related to individuals with the combination of business, analytics, and technology skills along with accounting and tax capabilities. This capstone program will bring together learning modules from other courses and help build upon skillset related to teamwork business communication, analytics, data visualization, automation, and leadership. The program will also benefit students by allowing them to work with companies on real-world business problems, provide them visibility to potential alternate career path options, and provide potential future employers additional visibility to MAC students.

MAC 8342: Digital Accounting Experience Part 2 (1.5 credits)
These courses will address a market need and skillset shortage related to individuals with the combination of business, analytics, and technology skills along with accounting and tax capabilities. This capstone program will bring together learning modules from other courses and help build upon skillset related to teamwork business communication, analytics, data visualization, automation, and leadership. The program will also benefit students by allowing them to work with companies on real-world business problems, provide them visibility to potential alternate career path options, and provide potential future employers additional visibility to MAC students.