Catalog 73 - National University

School of Business and Managementto other academic fields (including business and management).According to a U.S. Department of Commerce report, those withundergraduate economic degrees are among the highest paidworkers. They place third out of fifteen academic fields (behind onlyengineering and agriculture/forestry). By choosing a minor ineconomics, students can take advantage of some of the increasedearnings potential that economics makes possible. Students mustsuccessfully complete the following courses for a minor ineconomics.Prerequisites for the Minor(2 courses; 9 quarter units)ECO 203 Principles of Microeconomics*ECO 204 Principles of Macroeconomics** May be used to satisfy general education requirements.Note: ECO 203 and ECO 204 are not prerequisites for all courses inthe minor.Requirements for the Minor(6 courses; 27 quarter units)ECO 401ECO 402ECO 447ECO 415ECO 420ECO 430Market Process Economics IMarket Process Economics IIMoney and Banking(Prerequisites: ECO 203 and 204)Labor Economics(Prerequisites: ECO 203 and 204)International Economics(Prerequisites: ECO 203 and 204)Economics and Philosophygovernmental and non-profit entities.• Integrate and utilize current information technologies,methodologies, and systems, to plan, implement, execute, andanalyze performance of the organization and its resources• Evaluate tax rules and regulations applicable to individuals andbusiness enterprises.• Analyze cost and managerial accounting data and otherqualitative information to prepare reports for external andinternal decision-making.• Assess auditing principles and procedures applicable tobusiness, governmental, and not-for-profit entities.• Apply ethical and legal concepts to accounting and taxproblems.• Conduct independent research to synthesize and communicateaccounting information both orally and in writing at the levelrequired for accounting professionals.• Apply knowledge from the core areas of accounting.Degree Requirements(13 courses, 58.5 quarter units, exam option)(14 courses, 63.0 quarter units, capstone option)To receive a Master of Accountancy, students must complete at least54 quarter units of graduate work. A total of 13.5 quarter units ofgraduate credit may be granted for equivalent graduate workcompleted at another institution, as it applies to this degree andprovided the units were not used in earning another advanceddegree. Students should refer to the section in graduate admissionrequirements for specific information regarding application andevaluation.Business andManagementGRADUATE DEGREES■ MASTER OF ACCOUNTANCY(742)Lead Faculty: Connie Fajardo • (916) 855-4137 • cfajardo@nu.eduThe Master of Accountancy (MAcc) program prepares students for aprofessional career in both public and private sector accounting. It isdesigned for students with little or no previous accountingbackground who wish to enter the accounting profession. Coursecontent is based largely on the published content specifications of theUniform CPA Exam. However, the CPA Exam contains questions inareas other than accounting, including business law, economics, andfinance. Students whose undergraduate coursework did not includethese subjects are advised to supplement the content of this degreeprogram with college level courses and/or enrollment in one of therecognized CPA Exam review courses.Applicants must have a minimum of a bachelor’s degree in anydiscipline. However, students who have a bachelor’s degree inAccounting must email the Lead Faculty for the program and obtainwritten approval to enroll in the program. All students are advised tocontact a full-time accounting faculty member for a brief interviewby phone or personal visit for the purpose of reviewing the student’scareer objectives and providing guidance regarding the courses to beselected..Program Learning OutcomesUpon successful completion of this program, students will be able to:• Evaluate the conceptual framework underlying the principles ofaccounting.• Measure, prepare, analyze, and report accounting information ofbusinesses for internal and external users.• Measure, prepare, analyze, and report accounting information ofCore Requirements(13 courses, 58.5 quarter units, exam option)(14 courses, 63.0 quarter units, capstone option)ACC 601M Foundations of Financial AccountingACC 610M Financial Accounting I(Prerequisite: ACC 601M)ACC 611M Financial Accounting II(Prerequisite: ACC 610M)ACC 612M Financial Accounting III(Prerequisite: ACC 611M)ACC 615M Advanced Financial Accounting(Prerequisite: ACC 612M)ACC 620M Taxation of Individuals(Prerequisite: ACC 615M)ACC 621M Taxation of Business and Other Entities(Prerequisite: ACC 620M)ACC 630M Cost Accounting(Prerequisite: ACC 601M)ACC 631M Advanced Managerial Accounting(Prerequisite: ACC 630M)ACC 640M Accounting for Governmental and Not-for-Profit Entities(Prerequisite: ACC 601M)ACC 657Accounting Information Systems(Prerequisite: ACC 612M)ACC 650M Auditing Principles(Prerequisite: ACC 621M)ACC 651M Auditing Procedures(Prerequisite: ACC 650M)andACC 1EXM Comprehensive Exam (0 quarter units; no graduatecredit)(Prerequisite: completion of all core requirements)orACC 695M Cases in Accounting & Auditing(Prerequisite: completion of all core requirements)151