M.S. in Accounting Accounting Major Track

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1 Master of Science Wiley CPAexcel CPA Review Course now included! (An $1,800 value) M.S. in Accounting Accounting Major Track Take your accounting practice to a higher level and prepare to sit for the CPA Exam with Concordia College-New York s 100% online M.S. in Accounting: Accounting Major Track degree. The 30-credit Accounting Major Track is designed to meet the 150-hour education requirement for CPA licensure required by many states. Since M.S. candidates in the Accounting Major Track already have an undergraduate accounting degree, all accounting prerequisites are waived. That means you can earn an M.S. in Accounting fully online in only 20 months! Our Accounting M.S. program s leading-edge curriculum focuses on the advanced topics that can move you forward to a successful accounting career, including auditing, cost accounting, financial reporting, taxation, and other subjects. Whether you re an experienced professional or early in your career, Concordia New York s Accounting program allows you to earn your advanced degree and prepare for the CPA Examination. PROGRAM OBJECTIVES In addition to meeting all the requirements for the M.S. in Accounting degree program, successful candidates will: Meet the credit hours of coursework required to be eligible to sit for the CPA Examination in most states* Gain an understanding of corporate financial reporting Develop the skills necessary for financial statement analysis Obtain in-depth knowledge of governmental accounting and financial reporting * Each of the 50 states or jurisdictions has its own set of fees and CPA Examination requirements for education, residency, and age. See specific CPA requirements in your state or jurisdiction. Completion of the following undergraduate core courses are also required for the New York CPA examination: Business Communication, Business Statistics, Microeconomics, Macroeconomics, Business Law, Principles of Finance, Organizational Behavior, and Financial Analysis and Planning. Call: Apply Online: Questions:

2 COURSE SEQUENCE Professional Tax Research ACC 541 [3] Effective Decision-Making and Communication BUS 531 [3] Governmental and Not-for-Profit Accounting ACC 551 [3] Advanced Accounting ACC 522 [3] Business Processes and Accounting Information Systems ACC 535 [3] Ethics and Corporate Social Responsibility BUS 537 [3] Advanced Auditing ACC 521 [3] Accounting Systems and Project Management ACC 534 [3] Issues in Audit Practice ACC 523 [3] Corporate Taxation ACC 542 [3] Course Descriptions Concordia College-New York s Master of Science in Accounting: Accounting Major Track is a 30 credit-hour degree program that can be completed fully online in 20 months. Each course is eight weeks in length. The graduate Accounting Major Track curriculum is offered in the following sequence of classes, concluding with a capstone course, ACC Corporate Taxation: Accounting Major Track Courses (30 credit hours) ACC 541 (3) - Professional Tax Research This course introduces students to the legal aspects of taxation and the development of federal tax law as a basis for planning business decisions. Students become familiar with and use professional tax literature and technology for problem-solving. Case-based problem-solving provides experience in dealing with unstructured situations encountered in professional tax practice. This course emphasizes problem identification, researchbased analysis, and resolution. Practical assignments are completed using research tools to locate, understand, and interpret primary source materials. BUS 531 (3) - Effective Decision-Making and Communication This course enables students to understand the theories and processes by which people construct and interpret messages that influence attitudes and events. Individual and group interactions will explore the decision-making process within organizations. Students will reflect about the purpose and effects of decisions made in business and examine the proper way to communicate these decisions. ACC 551 (3) - Governmental and Not-for-Profit Accounting This course is an advanced-level study of accounting and financial reporting for state and local governments. It provides a detailed review of the accounting and financial reporting standards promulgated by the authoritative body, Governmental Accounting Standards Board (GASB), influencing the accounting and reporting for state and local governmental entities. Course material covers fund accounting concepts and practices as well as government-wide financial reporting similar to private business consolidated reporting and the relationships between the two. ACC 522 (3) - Advanced Accounting The purpose of this course is to continue to improve the student s understanding of complex corporate financial reporting requirements and to develop a framework for analyzing the political and economic importance of a wide variety of financial reporting issues. Business combinations will be covered extensively. The concepts, theory, and technical details will be closely examined. Suggested independent work will provide a vehicle for class discussion. This course will examine the perspective of both the financial statement user and preparer. ACC 535 (3) - Business Processes and Accounting Information Systems This course examines the accounting information systems in a business organization. Coverage includes topics such as business processes, internal controls, and the fundamentals of accounting information systems analysis, design, implementation and control. This course also includes a comprehensive manual accounting practice set which involves flowcharts, documents and internal controls.

3 BUS 537 (3) - Ethics and Corporate Social Responsibility This course involves advanced study of business ethical practices and corporate social responsibility with a focus on the role of leadership (e.g., Board of Directors, C-Suite, senior management). Emphasis will be placed on the economic, political, and legal impact of these factors on business especially in areas influenced by current social and technological change in the marketplace. ACC 521 (3) - Advanced Auditing The auditing environment continues to change in dramatic ways, and college graduates entering the profession must be prepared for a high standard of responsibility. Students in this course will study the concepts, assumptions, standards, and issues related to contemporary auditing theory and practice. This course will delve deeply into the responsibilities and liability of an auditor. Students will learn about audit quality and the importance of fraud detection. Lectures and case studies will also cover planning an audit and how to identify areas of heightened risk of material misstatement with an emphasis on ethics, legal liability, internal control, audit evidence, testing, statistical sampling and specialized audit tools. ACC 534 (3) - Accounting Systems and Project Management This course examines new IT developments that affect business processes and their accounting systems. The focus of the course is on the impact of IT on business processes and controls, new capabilities, threats and risk. Course participants will learn how to modify accounting systems controls to effectively address these issues. Also addressed is the effect of recent regulatory developments, such as the SEC mandate to use XBRL and the pending switch from GAAP to IFRS, on the design and operation of accounting systems. The increasingly competitive business environment requires close examination of internal activity to realize the most value at the least cost. Course participants explore how accountants can improve the design and functioning of the accounting information system (AIS) so that it adds value to the business or organization. ACC 523 (3) - Issues in Audit Practice This course addresses current issues in auditing. Focus is on complex auditing judgments. Students examine current research in a variety of auditing contexts, developing expertise in a broad base of auditing areas. Issues related to assurance services and the conduct of specific aspects of the audit process will be addressed. Case studies are used for discussion and analysis. ACC 542 (3) - Corporate Taxation This course provides an overview of various aspects of corporate taxation, including, but not limited to, the following: formation, operation and liquidation of both C and S corporations, and determination of when selection should be made; tax treatment of dividend distributions and redemptions of corporate stock; and introduction to topics of corporate divisions, reorganizations and consolidated returns. Prerequisite: ACC Professional Tax Research Immerse yourself in a rigorous curriculum centered on current theories and best-practice management principles, as you learn from Concordia New York s experienced faculty. CONTACT US Call: Apply Online: Questions:

4 ADMISSION REQUIREMENTS U.S. Citizens or Permanent Residents Applicants must have a cumulative undergraduate GPA of 3.0 or higher and a 3.0 or higher in all prerequisite upper division accounting courses Students can be conditionally accepted with a GPA below 3.0; however, the GRE or GMAT is required, as well as a Letter of Intent addressing your academic performance Prerequisites include the following courses: Financial Accounting, Managerial Accounting, Intermediate Accounting I and II, Cost Accounting, Federal Taxation, and Auditing Accounting undergraduate students will have completed and earned a B in each of these courses or equivalents Current résumé Letter of Intent should be words in length, discussing at least one reason for choosing the Accounting program, along with your professional goals An interview with a graduate advisor is required to establish that prerequisite courses meet the institution s requirements Two letters of recommendation Standard admission is provided to students who meet all the admission requirements of the specific program to which they are applying. Conditional admission may be granted to students who do not meet specific admission requirements; however, additional material and documentation will be requested. GPA and other criteria vary by degree program; please review the specific requirement listed and contact an Enrollment Specialist if you have additional questions or need more information. International Students International students (anyone who is not a U.S. citizen or permanent resident) will need to fulfill the following requirements to be considered for admission into any of our online programs. The same requirements as U.S. citizens/permanent residents, plus the following additions: Proof of a Bachelor s or Master s degree that is recognized by the Ministry of Education from that country Statement of Financial Guarantee Your university or college transcripts will need to be evaluated by an approved transcript evaluation partner For applicants educated in a university or college where English is not the medium of instruction or where English is not the native language, official score results for the TOEFL or IELTS must be submitted. Any English test score older than two years will not be accepted. Score requirements vary by institution and program: NOTE Our Enrollment Specialists are always available to answer any questions you may have. However, candidates are responsible for determining whether a degree program meets their needs, and are advised to contact the appropriate state agency, state department of education, employer, or school district in order to make this determination. Apply Online: International students enrolled in an online program will not be issued an I-20 from a member university or college of Concordia Online Education and will not be eligible to receive an F-1 student visa to study in the United States. TOEFL: Internet-based score - 80; paper-based score - 550; IELTS: 6.5

5 Concordia College-New York At Concordia College-New York, we offer far more than a quality, affordable education we provide a transformative learning experience that combines academic excellence with faith-based values to create ethical, effective leaders ready to improve their workplaces, their communities, and the world at large. Concordia is ranked #40 in U.S. News & World Report s Best Colleges 2015 North Regional Colleges category. We re also ranked in the top 10% nationally for quality faculty interactions and supportive learning environment, based on student surveys. Concordia College-New York has also been named a College of Distinction. The Colleges of Distinction organization designates schools based on the success of their graduates, the quality of teaching, the campus atmosphere and other variables, including whether the institution has a truly national reputation for excellence. ACCREDITATION Concordia College is accredited by the Commission on Higher Education of the Middle States Association of Colleges and Schools, 3624 Market Street, Philadelphia PA 19104, The Commission on Higher Education is an institutional accrediting agency recognized by the U.S. Secretary of Education and the Commission on Recognition of Postsecondary Accreditation. Founded in 1881 as a private Lutheran training school, Concordia has evolved over more than 130 years to become an accredited, non-profit higher education institution providing a rigorous academic experience that strengthens our students intellectually, culturally, and spiritually. Part of the Concordia University System, Concordia College-New York is affiliated with The Lutheran Church Missouri Synod. CONCORDIA ONLINE EDUCATION Concordia Online Education brings together a powerful selection of online degree programs from Concordia University, Nebraska; Concordia College-New York; and Concordia University Portland. More than 100 years of faith-based, academic rigor combined with modern technology and proven online teaching methods deliver the 100% online education you need, when you need it.

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