2023-2024 Academic Catalog

Department of Accounting

Tim Keune, Department Chairperson

Master of Professional Accountancy (MPAcc)

The Master of Professional Accountancy (MPAcc) program at the University of Dayton enables students to become CPA ready with 150 credit hours at graduation and prepares them for the evolving demands of employers.  The on-campus, 30 credit hour program is available to all undergraduate business majors (prerequisites required for non-accounting majors) in a face-to-face setting with our experienced and talented accounting department faculty.  The MPAcc is designed to be completed in one year or less.  The GMAT / GRE requirement is waived for all UD accounting undergraduates with a minimum cumulative GPA of 3.0.  The MPAcc requires 15 core credit hours and 15 elective credit hours.  Nine elective hours must be taken from graduate accounting electives, unless a student is seeking a graduate certificate in another area and has received Department Chair permission. Six elective hours must be comprised of graduate coursework outside of accounting offerings. Non-accounting electives require approval of the Program Director.

Alternatives to the below requirements may be offered by the Department of Accounting to incorporate future changes to Certified Public Accountant (CPA) examination contents.

Master of Professional Accountancy
Required Courses15
Professional Speakers Forum
Accounting and Business Ethics
Accounting for Community
Advanced Accounting Data Analytics
Business Law for Accountants
Accounting Research and Critical Thinking
Elective Courses15
Below is a sample of Accounting elective options for students.
Information Assurance
Fraud Examination
Advanced Financial Accounting
Taxes & Business Strategy
Contemporary Issues in Accounting
International Accounting
International Accounting-IFRS Certificate and Research
Financial Statement/Risk Analysis
Strategic Cost Management: A System's Approach
Accounting Information Systems
Special Topics in Accounting
Individual Research in Accounting
Individual Research
Professional Work Experience
Below is a sample of non-Accounting elective options for students.
Mergers and Acquisitions
Advanced Corporate Finance
Financial Modeling
International Financial Management
Financial Derivatives & Risk Management
Database Management
Advanced Business Intelligence
Data Warehousing
Total Hours30


ACC 602A. Information Assurance. 3 Hours

Study of current and emerging auditing and assurance standards and professional developments through case study, readings, and research projects. Prerequisite(s): ACC 401 or permission of instructor.

ACC 602B. Fraud Examination. 3 Hours

Study of topics related to the detection, investigation, and prevention of accounting fraud within a legal and ethical environment. This course will concentrate on occupational fraud and financial statement fraud. Prerequisites: (MBA 500 or MBA 600A) or (MBA 501 or MBA 601A).

ACC 603A. Advanced Financial Accounting. 3 Hours

Study of advanced financial accounting topics including consolidated financial statements and accounting for business combinations, multinational subsidiaries, and foreign currency transactions. A case based practical role play experience as an accountant and a case based analysis addressing fraud and the consequences of unethical behavior and the important role accountants play in protecting the public interest and serving society in general are integrated into the course. Prerequisite(s): ACC 306 and admission to the MPAcc/MBA or permission of Department Chair.

ACC 604A. Taxes & Business Strategy. 3 Hours

Primary emphasis is given to analyzing tax planning opportunities for individuals and businesses through the use of in-depth tax research projects. This course builds upon the Federal Income Taxation course to further develop tax policy considerations and discusses possible tax reform. The course provides an introduction to several advanced taxation topics including tax exemption organizations, state and local taxation, international taxation and estate and gift taxation. Prerequisite(s): ACC 305, ACC 420, admission into the MPAcc or permission of the Chair of the Department of Accounting.

ACC 605A. Contemporary Issues in Accounting. 3 Hours

Seminar covering emerging or controversial accounting issues for the student who has a strong accounting background. Topics include the business and financial situations that underlie accounting problems and controversies, alternative accounting techniques which are accepted or proposed, and the consequences of various accounting practices. Prerequisite(s): ACC 306 or permission of instructor.

ACC 609A. Special Topics in Accounting. 3 Hours

Advanced and current topics in accounting. Topics vary. Prerequisite(s): Permission of instructor.

ACC 695. Individual Research. 1-6 Hours

Individual research in subjects encompassed by the MPAcc curriculum under the guidance and direction of a faculty member. Research may be undertaken upon completion of 12 hours of post-foundation coursework. A formal proposal must be completed and approved by the faculty advisor and the Chair of the Department of Accounting. Prerequisite(s): Permission of faculty advisor and MPAcc Director.

ACC 697. Professional Work Experience. 3 Hours

Through participation in a relevant and substantial supervised work experience with a participating employer that is pre-approved by the MPAcc Program Director in consultation with the MPAcc committee, students will engage, integrate, practice and demonstrate the knowledge and skills associated with Scholarship and Vocation developed through the Common Academic Program and through core accounting courses. Experiential learning will provide students with the opportunity to engage in the activity and practice of accounting and further their understanding of accounting and/or accounting related professions. Only internships completed during the transition semester into the MPAcc or while enrolled in the MPAcc are eligible for credit. Prerequisites: ACC 303; ACC 306; ACC 341; ACC 401 and ACC 420 and approval by the MPAcc Program Director in consultation with the MPAcc Committee.

ACC 699. Independent Study in Accounting. 1-6 Hours

Individual research in accounting topics under the guidance and direction of an accounting faculty member. A formal, detailed proposal must be completed and approved by the department chair. Prerequisites: Admission into the MPAcc AND Permission of the Chair of the Department of Accounting.

ACC 701. Professional Speakers Forum. 1.5 Hour

Subject matter experts, including but not limited to practicing accountants, standard setters and regulators, introduce students to emerging or controversial accounting issues. Prerequisite(s): Admission into the MPAcc or Permission of the Chair of the Department of Accounting.

ACC 702. Accounting and Business Ethics. 1.5 Hour

Accounting and Business Ethics is designed to enable students to: (1) develop methodologies for solving ethical dilemmas, (2) recognize the importance and role of effective organizational cultures in promoting sound ethical behavior and (3) understand the regulatory process and its impact on preventing misleading and fraudulent financial reporting. Prerequisite(s): Admission into the MPAcc or Permission of the Chair of the Department of Accounting.

ACC 703. Accounting for Community. 3 Hours

Traditional accounting curricula focus extensively on for-profit accounting topics. However, accountants serve a greater role in the community than these topics represent. This course will explore additional topics where accountants can contribute to the common good such as not-for-profit accounting, governmental accounting, and corporate responsibility reporting. An important focus of this course will be to consider these topics from multiple perspectives including, where applicable, financial accounting, management accounting, assurance, and tax. Prerequisite(s): ACC 408 or ACC 603A or MBA 603A; Officially accepted into the MPAcc program or Permission of the Chair of the Department of Accounting.

ACC 706. Financial Reporting and Analysis. 3 Hours

ACC 706 is a study of the tools and techniques of financial statement analysis with an emphasis on earnings management. The course provides a framework for understanding accounting choices and the effect of those choices on reported financial statements and valuation of a company. Prerequisites: ACC 306 OR Official Acceptance into the MPAcc Program OR Permission of the Chair.

ACC 707. Advanced Accounting Data Analytics. 3 Hours

This course prepares students to perform data analytics for making decisions in an accounting context. Students will use tools that allow for scalability to large datasets and process automation. With a focus on problem solving, the course utilizes a hands-on approach to practicing data wrangling, visualization, descriptive analysis, and predictive modeling. Other advanced topics in data analytics and accounting technology may be covered. Prerequisites: ACC 341 OR official acceptance into the MPAcc program OR permission of the chair.

ACC 708. Business Law for Accountants. 3 Hours

Business Law for Accountants is designed to introduce students to legal concepts applicable to business and accounting transactions. The primary objectives of the course include: (1) Develop an understanding of the components of the Uniform Commercial Code including Contracts, Agency, Sales, Secured Transactions, Negotiable Instruments, and Debtor/Creditor Rights and (2) Analyze business law cases and communicate case outcomes. Prerequisite(s): MGT 201, admission into the MPAcc or permission of the Chair of the Department of Accounting.

ACC 709. Accounting Research and Critical Thinking. 3 Hours

Study of the research skills and critical thinking necessary for judgement and decision making in accounting. Provides in-depth exposure to authoritative and non-authoritative accounting guidance, with an emphasis on structuring logical arguments around that guidance to address real world challenges. Prerequisites: Admission into the MPAcc or Permission of the Chair of the Department of Accounting.