Curriculum

The program requires the completion of 10 courses (30 credit hours) comprised of seven required courses and three elective courses. Alternatively, candidates may earn a Certificate in Government Financial Management by completing 12 semester credit hours consisting of Design and Development of Information Systems, Government Accounting and Auditing, Government Budgeting Systems, and Public Sector Auditing. Students enrolled in the certificate program have the option to later matriculate in the master's degree program and have the certificate courses counted towards the degree.

Required Courses
(21 credits)*

*Note: Accounting for Managers and Auditing Concepts are waived for accounting majors. Non-Accounting majors will be required to complete these 2 prerequisite courses in addition to the other 7 required courses.

**Note: Not all of the above courses are offered each semester. Please address inquiries regarding course offerings to Professor Irfan A. Bora, Director, Masters in Governmental Accounting.

Electives
(9 credits)

Course Descriptions

22:010:577 - (3 cr)
Accounting for Managers

Introduces the basic concepts of financial and managerial accounting. Emphasis is on conceptual foundations, which are essential to accounting as an information system for management. Major topics include the accounting process, income determination, financial reporting, foundations of managerial accounting, operations planning and control, and performance evaluations.

This course is waived for accounting majors. Students may also waive this course if they have already taken Principles of Accounting or an equivalent course at the undergraduate level. An approved elective can be substituted for this course.

22:010:609 - (3 cr)
Advanced Design and Development of Information Systems

This course focuses on the management of information systems (IS) technology. Addresses issues and emerging issues in IS related to strategic planning, technology assessment, operational activities, and security control. Particular emphasis on the management of IS development and the development and integration of internet technology into an enterprisewide system. Geographic information systems, decision support systems, and expert systems are some of the advanced topics covered in the course. The challenges in the public sector from the use of newer technologies and the impacts on both financial and nonfinancial applications and work processes will also be reviewed.

Prerequisite: Design and Development of Information Systems (22:010:604)

22:010:655 - (3 cr)
Advanced Topics in Governmental Accounting

This course provides in-depth coverage and discussion of currently relevant governmental accounting topics.  It will allow students to further develop their analytical, decision-making, and written communication skills by learning about specific governmental accounting topics in detail and then doing a project or writing a research memorandum answering one or more questions about a topic.

22:010:604 - (3 cr)
Design and Development of Information Systems

Examines the conceptual issues in cost and value of information, structures of information systems, and modern technologies in information processing. Not intended for information systems professionals, but for students who will come into contact with decisions related to identification of needs and production of information for managerial decisions.

22:010:512 - (3 cr)
Ethical Issues in Public Financial Management

The objective of this course is to expose students to a broad range of ethical issues that they can expect to encounter as government financial managers. Students will learn to recognize and handle with confidence the ethical aspects of public financial management. This course examines the ethical issues facing policy makers and public administrators, including deception and disclosure, the privacy of public officials, corruption, civil disobedience, whistle blowing, and the ethics of policy analysis. The course also examines issues of distributive justice as they arise in budgeting for health and employment needs. Case studies are used extensively.

22:010:672 - (3 cr)
Government Accounting in Public Administration

This course is designed to introduce students to the field of public administration and the myriad factors that are associated with policies, budget decisions, and government accounting.  Course readings and case studies will address organizational dynamics, administrative processes, and issues in terms of implementation of policies.  All classes will be held online and delivered through Ecollege.  Online sessions will include cases, simulations, live webinars, and videos.  Students will be provided with scenarios and examples that highlight the role of public managers and the day-to-day challenges they face that can impact public budgeting and accounting.

22:010:525 - (3 cr)
Government Budgeting Systems

A framework within which to understand the budget concepts and processes used by American governments and their administrative units; provides skills in budgetary analysis and budget management in the public sector including nonprofits, considered through a variety of case studies.

22:010:551 - (3 cr)
Governmental Accounting and Auditing

The basic principles of fund accounting are covered, including the analysis of financial management systems applicable to local government units. This course also introduces students to major pronouncements of the Governmental Accounting Standards Board(GASB). An introduction to government auditing is also provided, including a review of Government Auditing Standards, promulgated by the U.S. General Accounting Office (GAO). The Single Audit requirements for state and local governments are also covered.

Prerequisite: Accounting for Managers (22:010:577) or equivalent

22:010:607 - (3 cr)
Management Control in Nonprofit Organizations

Presents the most common accounting and control programs in nonprofit organizations. The course is heavily case oriented in order to get students to consider accounting and control problems in specific nonprofit organizations, including hospitals, governmental units, colleges and universities, and federal and state agencies.

22:010:578 - (3 cr)
Public Financial Management

Survey of major activities that concern the allocation, investment and control of public funds. Activities include financial analysis, cash and pension fund investing, accounting, auditing, financial reporting; budgeting and revenues are also covered in the context of fiscal policy making.

22:010:654 - (3 cr)
Public Sector Auditing

This course will provide students with an in-depth understanding of the concepts associated with the types of audits found in a public sector environment. An objective of this course is to enable the student to understand and have a working knowledge of the theory of the audit process and its practical applications. It examines various government auditing standards promulgated by the Comptroller General of the United States. Auditing standards and procedures are studied for financial and compliance audits, as well as for economy and efficiency audits. The role of performance auditing in governmental and nonprofit organizations is also covered. Case studies are used extensively.

xx:xxx:xxx - (3 cr)
Public Sector Forensic Accounting

This new elective course is under development and will focus on fraud symptoms, prevention and detection in the public sector.

22:010:xxx - (3 cr)
Special Topics: Independent Study in Public Financial Management

This is an independent study project done in conjunction with a faculty adviser. A final written term paper, along with an oral defense of the paper is required. Special permission is needed.

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