Earn your Master of Accountancy degree online at Ottawa University and gain the conceptual framework used to measure and report an organization's financial events.
For detailed curriculum and more please visit the University Catalog entry for this program.
Accounting Theory | ACC 7000
Examines and evaluates the theories underlying the practice of accounting and financial reporting. The conceptual basis of U.S. generally accepted accounting principles (U.S. GAAP) is reviewed within the context of policy setting, the economics of reporting regulation, and in comparison with International Financial Reporting Standards (IFRS). A historical perspective on the evolution of the theories is provided as part of the rationale for the treatment of financial statement elements.
Advanced Financial Accounting and Reporting | ACC 7100
Analyzes and distinguishes between the reporting requirements of large, generally multinational corporations focusing on foreign currency transactions, segment reporting, and business combinations. Further concentrates on the rational and critical review of economic data presentation and emerging issues in financial accounting and reporting. Prerequisite: ACC 7000 Accounting Theory
Graduate Seminar: Applied Accounting | ACC 8500
This is the capstone course in the MAcc program It concentrates on case study analysis not only to apply knowledge from previous accounting coursework, but also to develop and improve critical thinking and analytical skills in the use of accounting information for decision-making purposes. The course will discuss applied accounting issues surrounding five themes including (a) the role of accounting, (b) the importance of professional research, (c) emerging and contemporary issues, (d) professional auditing, and (e) consulting and other accounting services. This capstone course will provide the foundation for a broad-based, comprehensive business analysis of accounting and its practical application. Prerequisite: Completion of all required program courses or approval of advisor.
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For detailed curriculum and more please visit the Course Catalog entryfor this program.
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