Master of Professional Accountancy

Robert Yetman, Ph.D., Chairperson of the Group

Group Office. Gallagher Hall; 530-752-7658; Fax 530-754-9355https://gsm.ucdavis.edu/master-professional-accountancy-mpac

Faculty. http://gsm.ucdavis.edu/faculty-and-research-0

Graduate Advisor. Contact the Group office.
Courses in ACC:
ACC 201Financial Reporting (4) Active
Lecture—4 hour(s). Restricted to Master of Professional Accountancy graduate students. Coverage includes the fundamentals of accounting and reporting economic events and transactions. Emphasizes the preparation of balance sheets, income statements, statements of cash flow, and statements of stockholders’ equity. Not open for credit to students who have taken any MGT 200A. (Letter.) Effective: 2016 Winter Quarter.
ACC 203Intermediate Financial Reporting (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 201 or (MGT 200A or MGP 200A or MGB 200A). Restricted to students enrolled in the Master of Professional Accountancy degree program. Focuses on the preparation of complex financial statements. Topics include accounting recognition, measurement, and disclosure, as well as the theoretical foundations of and motivations for financial reporting choices. Not open for credit to students who have taken any MGT 200A. (Letter.) Effective: 2015 Fall Quarter.
ACC 205Advanced Financial Reporting (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 203. Restricted to graduate students in Graduate School of Management. Advanced treatment of recognition, measurement, and disclosure including pensions, accounting for income taxes, mergers and acquisitions, consolidations, special-purpose entities, and foreign subsidiaries. Includes accounting for governmental and nonprofit entities, as well as advanced treatment of international accounting standards. (Letter.) Effective: 2015 Fall Quarter.
ACC 211Tax Reporting and Analysis (4) Active
Lecture—4 hour(s). Restricted to Master of Professional Accountancy graduate students. Introduction to the taxation of business entities and their related transactions, with an emphasis on the details of tax law and tax reporting requirements. Topics include individual, partnership, and corporate taxation, as well as tax theory. Not open for credit to students who have completed any MGT 264. (Letter.) Effective: 2015 Fall Quarter.
ACC 213Intermediate Tax Reporting and Analysis (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 211; (MGT 264 or MGP 264 or MGB 264). Restricted to graduate students in the Graduate School of Management. Detailed analysis of federal taxation of individuals. Topics include the timing of income recognition, deductions and credits for tax purposes, as well as the basics of property transactions. (Letter.) Effective: 2015 Fall Quarter.
ACC 215Advanced Tax Reporting and Analysis (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 213. Restricted to graduate students in Graduate School of Management. Advanced treatment of complex tax transactions and entities. Topics include aspects of federal taxation of entities and the applicable impact upon individual taxpayers. Coverage includes basis analysis as applicable to pass through entities and an introduction to professional responsibilities. (Letter.) Effective: 2015 Fall Quarter.
ACC 217Taxation of Individuals, Property, and Estates (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 213. Restricted to graduate students in Graduate School of Management. In-depth analysis of individual income tax issues and property transactions including non-taxable exchanges, compensation, gifts, and transfer taxes. Expanded analysis of multistate tax issues. Emphasis is on the interrelationships of complex individual transactions as well as planning techniques. (Letter.) Effective: 2015 Fall Quarter.
ACC 219Taxation of Business Entities (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 213. Restricted to graduate students in Graduate School of Management. Analysis of detailed business entity tax issues including basis calculations, alternative minimum taxation, multistate and multinational taxation, stock transactions, and mergers and acquisitions. Tax planning for entities and relationships between business entities and their owners. (Letter.) Effective: 2015 Fall Quarter.
ACC 231Analysis and Use of Accounting Reports (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 203. Restricted to students enrolled in the Master of Professional Accountancy degree program. Evaluation of complex financial accounting reports by managers and persons outside the firm, such as investors, creditors, and financial analysts. Topics include cash flow vs. income measurement, ratio and valuation analysis, and the effects of international accounting standards. Not open for credit to students who have completed any MGT 272. (Letter.) Effective: 2015 Fall Quarter.
ACC 241Auditing and the Accounting Profession (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 201; (MGT 200A or MGP 200A or MGB 200A). Restricted to Graduate School of Management students. Introduction to the audit environment, professional standards, the accounting profession, and the professional responsibilities of accountants. Integrate audit topics across the areas of financial, cost, tax and systems accounting. (S/U grading only.) Effective: 2015 Fall Quarter.
ACC 243Auditing and Attestation Services (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 241. Restricted to graduate students in Graduate School of Management. Advanced treatment of the audit process and environment. Topics include audit planning and performance, evidence, internal controls, professional standards, and audit reports. Reviews, compilations and attestation services are examined, as are governmental agency audits. (Letter.) Effective: 2015 Fall Quarter.
ACC 251Managerial Accounting and Controls (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 201; (MGT 200A or MGP 200A or MGB 200A). Restricted to graduate students in the Graduate School of Management. Analysis of management accounting systems including cost accounting, performance measurement, and compensation and reward systems. Focuses on the production of information useful for managerial decision-making, as well as the design of these systems. Not open for credit to students who have completed any MGT 271. (Letter.) Effective: 2015 Fall Quarter.
ACC 253Accounting Information and Control Systems (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 201; (MGT 200A or MGP 200A or MGB 200A). Restricted to graduate students in Graduate School of Management. Analysis of information systems used for accounting, recordkeeping, and control. Topics include the regulatory requirements of accounting control systems as well as their implementation and auditing considerations. Not open for credit to students who have taken any MGT 271. (Letter.) Effective: 2015 Fall Quarter.
ACC 261Communications for Professional Accountants (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 201; (MGT 200A or MGB 200A or MGP 200A). Restricted to graduate students in the Graduate School of Management. Overview of written and oral professional communications with an emphasis on structuring and documenting audits and reports, understanding audiences (investors, creditors, regulators, and other stakeholders), and consideration of ethical and regulatory responsibilities. Not open for credit to students who have taken any MGT 268. (Letter.) Effective: 2015 Fall Quarter.
ACC 271Accounting Ethics (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 201; (MGT 200A or MGP 200A or MGB 200A). Restricted to Graduate School of Management students. Analysis of accountants' professional responsibilities and ethics. Topics include the behavioral foundations of ethics in a business environment, how those elements affect accountants' integrity, objectivity, and independence. Professional standards related to accountants' conduct are also covered. (Letter.) Effective: 2016 Winter Quarter.
ACC 455Audit Data Analytics (4) Active
Lecture—4 hour(s). Prerequisite(s): ACC 253. Analytical techniques and methods as related to the practice of financial statement auditing. Combines theory and the application of auditing professional standards including diagnosing problems and issues, analyzing relevant information, and reporting decision results and recommendations. (Letter.) Effective: 2018 Spring Quarter.
ACC 490Topics in Accounting (1-4) Active
Lecture—1-4 hour(s). Contemporary and emerging issues in financial management accounting. Application of modern techniques of evaluation and analysis of financial information. Use of appropriate electronic database and research techniques. May be repeated for credit When topic differ, students can retake this course for credit. (Letter.) Effective: 2018 Spring Quarter.