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for Exempt Entities. Prerequisite: MPA degreeseeking
status or permission of Graduate
Program Director. (G)(3). Spring.
MPA587, Taxation of Corporations and
Partnerships: This course expands on the
general concepts of federal income taxation and
covers tax rules related to C Corporations and
Partnerships. Students will be able to identify
and evaluate tax issues associated with business
entity decisions. This class further develops critical
thinking and oral/written communication
skills through classroom discussions and written
case assignments. Finally, this class allows students
to gain familiarity in preparing corporate
and partnership tax returns. Prerequisite: MPA
degree-seeking status or permission of Graduate
Program Director. (G)(3). Spring.
Elective Courses
MPA501, 502, 503, Independent Graduate
Study in Accounting: An individual research
project under supervision of a faculty member.
Designed to allow graduate students to pursue
in-depth studies of areas or issues related to
accounting. Must have approval of Graduate
Program Director and sponsoring faculty member
prior to enrollment. Course is 1-3 credits
by agreement with sponsoring faculty member.
Prerequisite: MPA degree-seeking status and
permission of Graduate Program Director.
(G)(1,2,3).
MPA512, Accounting for Government,
Not-for-Profit and Other Entities: This
course introduces students to four different
accounting environments: governmental, notfor-profit,
partnerships, and new basis. Students
will apply governmental accounting standards,
as promulgated by the Governmental Accounting
Standards Board, and financial accounting
standards written by the Financial Accounting
Standards Board to not-for-profit and
troubled for-profit situations. Accounting for
partnerships and other non-corporate structures
are also included in the course. Prerequisite:
AC301 or equivalent and senior status.
(G)(3). Spring
MPA589, Advanced Law: This course includes
the following topics needed by candidates
taking the CPA examination: corporate and
other organizational structures, debtor creditor
relationships, secured transactions, bankruptcy,
securities laws and negotiable instruments.
Prerequisite: MPA degree-seeking status or
permission of Graduate Program Director.
(G)(2). Spring.
MPA590, CPA Examination Review: This
course prepares students for the Financial Accounting
and Reporting, Regulation, Auditing
and Attestation, and Business Environment
sections of Uniform Certified Public Accountants
examination. The topics covered in this
course include the topics listed in the content
specification outline as published by the American
Institute of Certified Public Accountants
(AICPA). Prerequisites: MPA508, 511, 513,
515, 527 and 578, or permission of Graduate
Program Director. (G)(2). Summer.
MPA594, Special Topics: Seminar in selected
topics. Course content will vary each semester.
Prerequisite: MPA degree-seeking status or
permission of Graduate Program Director (G)(2).
MPA595, Special Topics: Seminar in selected
topics. Course content will vary each semester.
Prerequisite: MPA degree-seeking status or
permission of Graduate Program Director (G)(3).
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Butler University