Atlanta Campus Catalog 2011-2012 - Mercer University

international financial reporting which include organizations and efforts in internationalaccounting harmonization, international financial reporting standards and reporting standardsin foreign countries.ACC 655. Advanced Auditing(3 hours)Prerequisite: ACC 530 and ACC 550 and ACC 555 or equivalent.This is a continuation of introductory auditing with emphasis on development of audit procedures,the internal control structure, and assessed audit risk. Major audit failures areanalyzed to assess causes and appropriate remedies. Ethical standards for the audit professionare also examined.MAcc ElectivesDescriptions for BAA 613, BAA 609, BAA 604, and BA 635 are located in the Masterof Business Administration Curriculum section for the Master of Business Administrationdegree.ACC 650. Accounting Internship/Project(3 hours)Prerequisite: 18 graduate semester hours in the MAcc program.The student must have completed at least 18 graduate semester hours in the MAcc program,have earned a grade point average of least 3.0, and have received the programdirector’s permission before enrolling in an academic internship. The student will beassigned an academic internship/project advisor, who will be responsible for establishingthe internship/project objectives and, if appropriate, coordinating these with the internshipsponsor at the employer. The student’s advisor will oversee, with the help of the sponsoras appropriate, the intern’s study and review the student’s work and assign the grade.MBA/MAcc Joint Degree ProgramThis joint degree program is intended for students who wish to pursue a graduatebusiness administration and accountancy degree jointly. The joint program requires 48credit hours of graduate courses. This professional degree for qualified students is intendedfor those interested in the management of human, material, and financial resources inbusiness, government and non-profit organizations in addition to preparation for public orprivate accounting and career advancement in the accounting profession. The jointdegree meets the course requirements to be eligible to take the CPA exam. Students earnboth the Master of Business Administration degree (MBA) and the Master of Accounting(MAcc) degrees via an accelerated combined MBA/MAcc degree program.The combined plan requires a total of 48 semester hours with specified course workin both the MBA and MAcc curriculum. This program is only available on the Atlanta campus.Upon successful completion of the joint degree program, the MBA and MAccdegrees are concurrently awarded.Students who do not complete the whole joint degree program may be awarded eitherthe MBA or MAcc degree upon the successful completion of all degree requirements forthe individual degree as published in the Catalog in effect at the time of matriculation toMercer.Admission to the Joint MBA/MAcc Degree ProgramThe admission requirements for this joint degree are the same as that of the MBA andMAcc degree programs.STETSON SCHOOL OF BUSINESS AND ECONOMICS / 173