St. Ambrose University 518 West Locust Davenport Iowa 52803 admit

Graduate Curricula
and their treatment in the accounting for pensions,
leases, deferred income taxes, and other
financial accounting issues. Includes the study of
FASB, the Emerging Issues Task Force, SEC,
AICPA and other influential organizations.
Emphasis on the analysis of pros and cons of
alternative treatments. Prerequisites: ACCT 301
and ACCT 302, or equivalent.
MAC 603. Advanced Managerial
Accounting Theory & Controllership 3 credits
Contemporary managerial accounting models
and applications including activity based costing,
kaizen costing, target costing, quality costs, JIT,
decentralization, and investment decisions. Also
discussed are skills requisite for a career as a controller,
including accounting and budgeting for
management control and performance and evaluation
issues. Prerequisites: ACCT 307 or MBA
507, or equivalent.
MAC 605. Advanced Tax Topics 3 credits
A review of the federal tax code as it relates to
corporations, partnerships, estates and trusts.
includes tax planning to maximize preferential
tax treatment. Prerequisites: ACCT 301 and
ACCT 305, or equivalent
MAC 606. Advanced Auditing 3 credits
A critical study of the public accounting profession,
structure, and problems. Examination of
public accounting issues such as regulation, opinion
shopping, legal liability, and audit pricing
with particular emphasis on current developments
in the profession. Prerequisite: ACCT 304.
MAC 607. Research/Cases in
Taxation
3 credits
Covers individual and corporate taxation. Looks
at business problems in a total financial sense
including how taxes will impact various alternatives.
Tax aspects of corporate mergers, acquisitions,
reorganizations, and liquidations are studied
along with the state taxation of corporations.
Prerequisites: ACCT 301, 302; and ACCT 306 or
equivalent.
MAC 608. Advanced Accounting
Information Systems
3 credits
A study of the design and analysis of accounting
information systems, automated data processing
methods for independent and internal auditing
procedures, and the role of accounting in the
management process. Prerequisites: ACCT 301,
ACCT 302 and ACCT 312, or equivalent, or
instructor’s permission.
MAC 609. Research Methods/Report Writing
and Communication in Business 3 credits
A study of the examination of methods of inquiry
and research and development of competence in
professional writing. Includes extensive library
research and outside readings in areas of selected
accounting literature. Numerous writing projects
are required including a major research paper.
Prerequisites: ACCT 301 and ACCT 302, or
equivalent.
MAC 610. Advanced Financial Accounting
Topics
3 credits
An in-depth analysis of advanced, specialized
phases of financial accounting. Topics include
consolidations, partnerships, foreign currency
transactions, bankruptcy, and Securities and
Exchange Commission reporting requirements.
Prerequisites: ACCT 301 and ACCT 302, or
equivalent.
MAC 614. The Management Consulting
Profession
3 credits
Insights to building and managing a successful
management consulting practice. It is organized
into five parts: (1) the Consulting Profession, (2)
The Marketing of Consultant Services (3) Models
and Methods for Consulting, (4) Stages in
Consulting, and (5) Key Factors for a Successful
Practice. Prerequisites: ACCT 301, ACCT 302
and ACCT 307, or equivalent.
MAC 616. Government and Nonprofit
Accounting
3 credits
A study of accounting and financial reporting
principles for federal, state and local govern-
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