Master of Accounting
From balancing budgets and managing corporate finances to filing taxes and conducting audits, businesses of every size and type require highly skilled accounting professionals to ensure they function efficiently and profitably. National University’s Master of Accounting (MAcc) program is designed to prepare you for a career in auditing or public, corporate, and nonprofit accounting.
Our curriculum is based on published content specifications of the uniform CPA and CMA exams and is designed to prepare you with the industry-current knowledge you’ll need to pursue positions in state and local government agencies like the IRS, FBI, CIA, Franchise Tax Board, Defense Contract Audit Agency, and many others.
Preparation for the Major
ACC601M Foundations of Financial Accounting – 4.50
Basic financial accounting theory, including the recording of business transactions and preparation of financial statements using “generally accepted accounting principles” (GAAP). Analysis and interpretation of financial data to assist users in their decision-making. Spreadsheets and accounting system software.
ACC657 Accounting Information Systems – 4.50
Prerequisite: ACC 601M
Study of the design and internal control perspectives of accounting information systems, including systems analysis, decision support systems, system implementation, and the audit of management information systems.
ACC610M Financial Accounting I – 4.50
Prerequisite: ACC 601M
The first of two courses covering a substantial portion of U.S. financial reporting principles known as GAAP, including an in-depth review of the conceptual framework and principal financial statements. Emphasis is on revenue and expense recognition, together with accounting for current assets.
ACC611M Financial Accounting II – 4.50
Prerequisite: ACC 610M
The second of a two course sequence covering a substantial portion of U.S. financial reporting principles known as GAAP, accounting for tangible assets, natural resources and intangible assets, current and long-term liabilities, leases, and shareholder equity.
ACC621M Taxation of Bus & Other Entities – 4.50
A study of the statutory provisions, judicial doctrines, and implementation of the theory and practice of federal income taxation of “C” corporations, “S” corporations, and partnerships.
ACC630M Cost Accounting – 4.50
Prerequisite: ACC 601M
This course discusses cost terminology, cost measurement concepts, cost accumulation systems, accumulating, and allocating overhead costs using various cost drivers.
ACC651M Auditing Procedures – 4.50
Auditing procedures (compliance and substantive) for cash, receivables, inventory, payables, long-term debt, equity balances and related income statement accounts. Writing of auditor’s reports, including special reports, and review/compilation reports in accordance with AICPA standards.
ACC515 Accounting Ethics – 4.50
Studies the fundamentals of accounting ethics focusing on case and scenarios analysis, discussions, identification of possible solutions focusing on students acquisition of good ethical judgement. The objective of the course is to increase a students ethical sensitivity to major areas of ethical concern in the study of accounting. At the present time, completion of the course provides credit for CPA licensing in the State of California.
ACC555 Data Analytics – 4.50
Provides skills to input, manage, and analyze large sets of data. Other skills emphasized are the extraction of relevant data and the effective communication of that information to the end user. Exposure will be provided
Requirements for Students WITH an Undergraduate Degree in Accounting
ACC652M Forensic Accounting – 4.50
A combination of accounting and investigative techniques used to discover financial crimes. Skills necessary to collect, analyze, and evaluate accounting evidence will be developed. Interpretation of suspicious activities and formal reporting thereof will be developed.
ACC631M Advanced Managerial Accounting – 4.50
Application of accounting concepts and reporting techniques applied in a management decision-making context and analysis of accounting data from a real-world case study and present their analysis, conclusions, and recommendations.
ACC653M Internal Controls – 4.50
Mechanisms, rules, and procedures implemented by a company to ensure the integrity of financial and accounting information, promote accountability and prevent fraud. Committee of Sponsoring Organizations of the Treadway Commission control standards covered.
ACC654M Legal Issues in Accounting – 4.50
Covers critical legal issues such as contracts, loan documents, and taxation. Emphasis on ensuring that experienced accountants make sound decisions based on sound financial and legal information.
ACC615M Advanced Financial Accounting – 4.50
Examination of concepts of accounting for business combinations, with emphasis on the consolidation and financial reporting of parent/subsidiary relationships. Accounting for the formation, operation, and liquidation of partnerships, foreign currency translation and hedging, segment reporting, and international financial reporting standards.
ACC640M Acc for Gov’t & NFP Entities – 4.50
Accounting principles used by governmental units and non-profit organizations. Concepts of fund accounting and the analysis and interpretation of the financial statements.
Capstone Requirements
ACC695M Cases in Accounting & Auditing – 4.50
Performance Management (PM) and Supply Chain Management (SCM) require metrics and indicators to measure value, weaknesses and opportunities through business intelligence. Using data to set objectives and measure the internal and external performances through analytics has been a proven method to business success. Business analytics provide a proactive approach to identify and solve problems before it takes place. Data improvement, data quality assessment, data cleansing and normalization, methods and process improvements will be discussed.
Electives for Students WITH an Undergraduate Degree in Accounting
ACC515 Accounting Ethics – 4.50
Studies the fundamentals of accounting ethics focusing on case and scenarios analysis, discussions, identification of possible solutions focusing on students acquisition of good ethical judgement. The objective of the course is to increase a students ethical sensitivity to major areas of ethical concern in the study of accounting. At the present time, completion of the course provides credit for CPA licensing in the State of California.
ACC555 Data Analytics – 4.50
Provides skills to input, manage, and analyze large sets of data. Other skills emphasized are the extraction of relevant data and the effective communication of that information to the end user. Exposure will be provided
ACC620M Taxation of Individuals – 4.50
Study of the statutory provisions, judicial doctrines, and implementation of the theory and practice of federal income taxation of individuals.
LED 604 Leading Change and Adaptation – 4.50
Course topics will focus on the dynamics of change, organizational redesign, and the essential skills necessary for leaders to initiate corporate and organizational transformations. Resistance and acceptance of change initiatives, including the impact of organizational culture will be examined. Students will strengthen their leadership skills and strategies in order to initiate and implement change through problem-solving experiences across a broad range of organizational contexts.
LED 605 Conflict and Power Dynamics – 4.50
Integration of the knowledge, skills, and abilities required to design, conduct, and evaluate effective conflict resolution and negotiation practices. Course topics include interpersonal and intra-group conflict resolution; persuasion, problem solving techniques and decision-making in conflict resolution; overcoming bias, anger, and retaliation. Students will develop leadership and dialogue skills used to navigate conflict situations, and begin to detect conflicts as potential clues of organizational challenges.
Degree and Course Requirements
To receive a Master of Accounting degree from Berkshire students must complete at least 45 quarter units of graduate work. A total of 4.5 quarter units of graduate credit may be granted for equivalent graduate work completed at another institution, as it applies to this degree and provided the units were not used in earning another advanced degree. Students should refer to the section on graduate admission requirements for specific information regarding application and evaluation.
Students with an undergraduate degree in accounting are also required to take 10 courses, 7 are specifically supplemented by 3 electives. Students with a BS in Accounting (BSACC) from Berkshire, who have taken ACC 515 Accounting Ethics, and ACC 555 Data Analytics as part of their Undergraduate degree requirements CANNOT retake these courses to satisfy degree units for MAcc.
The Academic Program Director, or a designee, shall review the application and transcripts of every new student to determine the correct pathway and any necessary electives and prerequisites.
Program Learning Outcomes
Integrate current information technologies to report and analyze financial information
Evaluate accounting information based upon mastery of a common body of accounting knowledge
Analyze ethical issues within the accounting profession
Effectively conduct and present accounting research
Collaborate effectively as a team to enhance critical thinking
Admissions
Enrolling in a university is a big decision. That’s why our dedicated admissions team is here to guide you through the admissions process and help you find the right program for you and your career goals.
To that end, we’ve simplified and streamlined our application process, so you can get enrolled in your program right away. Because we accept and review applications year round, you can begin class as soon as next month, depending on your program and location of choice.
Learn more about undergraduate, graduate, military, and international student admissions, plus admissions information for transfer students. You can also learn more about our tuition rates and financial aid opportunities.