Special programs, facilities, or equipment:
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Individualized Programs of Emphasis:
AC-532 Corporate Taxation (Fall; Yearly; 4.00 Credits; S) This course is intended for graduate students who desire to learn how the IRS code applies to corporations,estates, and trusts. Tax research is emphasized. Prerequisite: The student must have been admitted to the graduate program in accounting at Juniata College.
AC-533 Government and Nonprofit Accounting (Spring; Yearly; 4.00 Credits) Governmental and Nonprofit Accounting is designed to provide an overview of fundamental concepts and practices used in accounting for activities of governmental and non-business organizations. Students will be familiar with recording financial transactions, preparing financial reports, budgeting, auditing, and analyzing the results for federal, state and local governments, colleges and universities, healthcare organizations and other nonprofits.
AC-534 Advanced Accounting (Fall; Yearly; 3.00 Credits) This course focuses on accounting theory and problems regarding complex transactions such as consolidations, reporting requirements and international standards. Also, the course will include examination of topics currently under review by the authoritative boards. Prerequisite:Bachlor degree and admission to the Master of Accounting program
AC-535 Auditing (Fall; Yearly; 4.00 Credits) This course provides an in-depth understanding of auditing theory and authoritative guidance. This course will include current auditing issues, including specific requirements for public companies.
AC-536 Federal Taxation of Individuals (Spring; Yearly; 3.00 Credits) Examines the federal income tax structure and its relationship to individuals and sole proprietorships. The course will explore the social, legal, economic, philosophical, and political considerations relevant when designing a tax system.
AC-537 Cost Accounting (Fall; Yearly; 4.00 Credits) An analysis of the use of cost accounting systems to accumulate and allocate costs to support decision-making and managerial control. Emphasis is on solving real business problems. We will also explore socio-economic theories of the firm so that you may better understand the reasons/rationale for the many cost management techniques and procedures used to aid in making business decisions.
AC-538 Forensic Accounting (Spring; Yearly; 3.00 Credits; S) This course provides an in-depth understanding of auditing theory and authoritative guidance. This course will include current auditing issues, including specific requirements for public companies. (Prerequisite: Bachelor degree and admission to the Master of Accounting program).
AC-539 Accounting Research (Fall & Spring; Yearly; 1.00-2.00 Credits) Under the guidance of his/her advisor, all MAC students are required to prepare and present a research paper on a relevant Accounting topic. Although this paper is not a master's thesis, it does encompass significant library research and data collection and may include reports on field research or case studies. Students should work with their primary faculty advisor in the development of the paper and presentation.
AC-563 Financial Markets & institutions (Spring; Odd Years; 4.00 Credits) financial Markets and Institutions is a graduate level economics course. Students develop a deeper understanding of the purpose of financial markets, what is required for them to operate well and why they sometimes fail, and also the important role of monetary policy in the economy. Prerequisites: EB222 and graduate status.
AC-564 Financial Theory & Analysis (Spring; Variable; 4.00 Credits) AC564 Financial Theory & Analysis develops the skills and knowledge you need to effectively evaluate investment choices and put together an appropriate investment portfolio for an individual or an institution. Prerequisites: EB361 and EB211 or ND.SS214.
AC-599 Special Topics (Variable; Variable; 1.00-6.00 Credits) Allows department to offer topics not normally taught. Requisites and fees vary by title.