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Accounting

Online Master of Science in Accounting (MS)

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$0 Application Fee
$0 Transfer Credit Evaluation
0 Entrance Exams
No GRE/GMAT Required

About This Program

Develop the advanced knowledge needed to tackle complex accounting issues found in business, nonprofit, government, and private organizations with a Master of Science in Accounting from American Public University (APU).

APU’s master’s in accounting online program emphasizes theory and practical skills, while enabling you to enhance written communication and research capacities to address complex problem solving. Simulations and labs provide an immersive learning experience. The program ends with a thesis based on your research of a current industry issue. 

Our online master’s in accounting program has earned specialized accreditation from the Accreditation Council for Business Schools and Programs.

Successful completion may or may not satisfy the educational requirements for the Certified Public Accountant (CPA) exam. Educational requirements for the CPA exam vary by state.

Note: Please note that sitting for and passing the CPA exam does not guarantee licensure in any state. The CPA exam is a state-by-state license, and each state requires different courses for licensure. As such, it is your responsibility to find the specific coursework that your state’s Board of Accountancy requires for licensure.

This program has specific admission requirements.

What You Will Do

  1. Analyze an organization’s financial information in depth, assessing the findings in writing
  2. Evaluate and organize financial data to aid managerial decision making
  3. Apply past, present, and emerging standards in accounting to complex financial transactions
  4. Produce and interpret financial statements for various organizations using Generally Accepted Accounting Principles and International Financial Reporting Standards
  5. Demonstrate knowledge of the ethical framework for accountants adopted by professional accounting organizations

View Program Outcome Assessment Results

Degree at a Glance

Accredited
ACBSP Accredited
Number of Credits
36
Cost Per Credit
$370 | $250*
Courses Start Monthly
Online

Program Requirements Printable Catalog Version

Students must choose a concentration for this degree program:

This concentration will help the student use the high demand business intelligence skills necessary to stand out as a problem solver, decision maker, strategic thinker, and communicator in from an accounting context. Using problem-solving exercises, you will learn to apply business and big data analytics to help you meet your organization’s analytical accounting objectives. You’ll develop and apply critical thinking skills and create analytics tools to use in accounting decision-making.

Objectives:

Upon successful completion of this concentration, the student will be able to:

  • Construct both simple regression and multiple linear regression analytical models in Microsoft Excel.
  • Define and quantify business problems using data analysis tools for the purposes of analytical investigation and accounting decision-making.
  • Analyze the interpretation of results from statistical analysis.
  • Communicate statistical results and reports for the purpose of accounting decision-making.

Must take all courses for this section.

Course ID: 4630

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This course is designed to lay the groundwork for solution generation and software analysis tools at the intermediate level. Topics to be covered are various business problem solution models, the importance of high-level analysis in the business environment within the context of these models, and a detailed analysis and introduction to the various software tools available to managers. (Prerequisite: BUSN625)
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 4631

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This course is designed to continue the examination of data and its use in the problem-solving process. In this course, students will integrate advanced skills in Microsoft Excel 2010 with data analysis techniques, including an introduction to big data add-ins such as PowerPivot and the use of Data Analysis Expressions (DAX) to create queries in the PowerPivot tool. (Prerequisite: BUSN660)
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 4728

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This course provides four case scenario exercises in which students will use the tools learned to create viable case summaries and data-supported solutions. Exercises will range from intermediate to advanced levels of analytical ability and will allow students to create a portfolio demonstrating skills in various business functions and analytical tools. (Prerequisite: BUSN661)
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session

This concentration is designed for students who have a solid understanding of accounting concepts and are interested in pursuing the Certified Public Accountant license. Mastery of accounting disciplines such as auditing, financial reporting, cost/management accounting, regulation, and taxation is expected. This concentration will serve as a review of these concepts in preparation to sit for the CPA exam.

Objectives:

Upon successful completion of this concentration, the student will be able to:

  • Apply appropriate Generally Accepted Accounting Principles to various scenarios regarding auditing, business environment and concepts, financial reporting, regulation, and taxation.
  • Solve problems relating to auditing, business environment and concepts, financial reporting, regulation, and taxation.
  • Demonstrate written communications skills in preparing solutions addressing complex accounting problems and situations.
  • Illustrate critical thinking and problem-solving skills in formulating solutions to cases.

Choose 9 credit hours from this section.

Course ID: 4622

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This course is open only to students taking the CPA Review Package. It covers the knowledge and understanding of general business environment and concepts. The topics in this course include knowledge of corporate governance; economic concepts essential to understanding the global business environment and its impact on an entity's business strategy and financial risk management; financial management processes; information systems and communications; strategic planning and operations management.
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session

Course ID: 4623

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This course is open only to students taking the CPA Review Package. It covers the knowledge and understanding of the financial reporting framework used by businesses, not-for-profit, and government entities. The financial reporting frameworks covered in this course include those issued by the FASB, the IASB, the SEC, and the GASB.
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 4624

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This course is open only to students taking the CPA Review Package. It covers the knowledge and understanding of the following professional standards: Auditing standards promulgated under U.S. GAAS [related to audits of an issuer (a public company), a non-issuer (an entity that is not a public company), government entities, not-for-profit entities, and employee benefit plans], standards related to attestation and assurance engagements, and standards for performing accounting and review services.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session

Course ID: 4625

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This course is open only to students taking the CPA Review Package. It covers the knowledge and understanding of professional and legal responsibilities of CPAs. These include the professional ethics issues relating to tax practices and based on the AICPA Code of Professional Conduct, Treasury Department Circular 230, and rules and regulations for tax return preparers. Business law topics covered include the legal implications of business transactions, auditing, and financial reporting.

This concentration is designed for students who have a background or wish to pursue a career in government and not-for-profit business. A high-level emphasis is placed on the application of accounting principles for government entities and not-for-profit organizations. Students will learn about the accounting cycle, budgeting and fund accounting, and accounting for state and local governments, colleges and universities.

Objectives:

Upon successful completion of this concentration, the student will be able to:

  • Evaluate the fundamental ways that governments and not-for-profit organizations differ from business enterprises.
  • Solve problems relating to government and not-for-profit accounting.
  • Demonstrate written communications skills in preparing solutions addressing complex government and not-for-profit accounting problems and situations.
  • Illustrate critical thinking and problem-solving skills in formulating solutions to cases in government and not-for-profit accounting.

Must take all courses for this section.

Course ID: 5017

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The primary goal of the course is to expand students understanding and application of government and non-profit accounting research, processes, planning, and execution. This course provides an in-­-depth analysis of a wide range of government and non-profit accounting topics. Topics include governmental operating statement accounts, budgets, accounting for general assets, accounting for long-term liabilities, etc. (Prerequisite: ACCT410 or equivalent)
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 5018

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This course is a continuation of the topics introduced in ACCT614. The primary goal of the course is to expand students understanding and application of government and non-profit accounting research, processes, planning, and execution. This course provides an in-depth analysis of a wide range of government and non-profit accounting topics. Topics include accounting for business and fiduciary activities of state and local government, auditing and financial reporting requirements of government and non-profit entities, performance measurement, etc. (Prerequisite: ACCT614)
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 5019

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This course is a continuation of the topics introduced in ACCT614 and ACCT619. The primary goal of the course is to expand students understanding and application of government and non-profit accounting research, processes, planning, and execution. This course provides an in-depth analysis of a wide range of government and non-profit accounting topics. Topics include regulation, taxation, accounting standards, and performance measures for non-profit entities and the federal government. (Prerequisite: ACCT619)
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

This concentration is designed to provide those accounting students that work in or have interest in the healthcare industry. Courses are designed with a healthcare data analytics and informatics approach. Emphasis is placed on health data management, clinical and administrative decision-making, strategic planning, and outcomes management.

Objectives:

Upon successful completion of this concentration, the student will be able to:

  • Assess organizational compliance with state and federal governmental regulations, accreditation, licensure and certification requirements.
  • Construct accurate quantitative evaluations related to health care statistics, financial management, and accounting standards and best practices.
  • Evaluate legal and ethical concerns related to confidentiality, security, and privacy issues in the management of health information in a digital world.
  • Demonstrate knowledge of specialized medical language, classification systems, and reimbursement methodology common in the field of health information management.
  • Synthesize material on health information management from multiple competing sources.
  • Identify significant public policy issues in health information management..

Choose 9 credit hours from this section.

Course ID: 4764

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This is the first course required for students enrolled in the MS in Health Information Management degree program. This course addresses the theoretical and practical applications that information technology (IT) plays in the administration of health information. Students will study how the management and synthesis of healthcare data across a variety of levels within the healthcare system plays an integral role in strategic and tactical decision making. The course provides students with an overview of systems planning, grant and contract development, as well as e-health and electronic medical records. Students will gain a foundational knowledge of IT deployment, adoption, data security and interoperability, privacy, confidentiality, and information management planning. In addition, students will examine the legal and ethical aspects of health information management.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 4765

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This course addresses the nomenclature of healthcare vocabulary and medical terminology for administrators in the health information management (HIM) field. Vocabulary used in the healthcare field provides a common language for practitioners, positively addressing global, as well as safety issues. Students will examine the issues of competing standards, and the different goals and criterions in which terminology and codes were created to address. The course will provide an advanced overview of medical terminology and anatomy used in classification systems in health information management (HIM). Students will study the structures and organization of bodily systems as they relate to the appropriate terminology.
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session

Course ID: 4766

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This course focuses on the research methods, tools, instruments, and devices used in health information management. It concentrates on the logic of the scientific method, research design, and qualitative and quantitative analysis. This course evaluates methods to collect, classify, categorize, evaluate, assess, and report research data, to formulate valid research questions, and to derive logical conclusions. In addition, the course emphasizes the proficient development of research and writing skills necessary in academic and professional settings. Lastly, students will utilize all of these methods to demonstrate competence in data collection and analysis, as well as strategic and tactical decision making. The principles, practices, tools, and methodologies presented in this course are applicable throughout the program of graduate studies.
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session

Course ID: 4767

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This course addresses processes in the administration of health information management as they relate to performance, bottlenecks, delays, duplication of effort, and other issues in order to identify areas of improvement. Students will study process mapping and examine how auditing the information content can increase productivity via information technology and automation. Issues related to computerized provider order entries (CPOE) and electronic health records (EHR) will be analyzed associated with safety and quality. Students will examine the symbiotic nature of clinical workflow and process redesign.
Registration Dates Course Dates Session Weeks
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 4770

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This course will provide students with an overview of the legal issues that influence the management of health information. Students will examine areas related to the impact of electronic health records, ethical standards, bioethics, confidentiality, informed consent, and access to health related information. In addition, students will study legal issues related to risk, quality, and utilization management, as well as health care fraud and abuse, through various federal legislation such as the Health Insurance Portability and Accountability Act (HIPAA), the Genetic Information Nondiscrimination Act, and the American Recovery and Reinvestment Act (ARRA).
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session

Course ID: 4771

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This course will prepare students to navigate the area of corporate compliance within the health care industry by identifying risks and avoiding possible liability by examining a myriad of laws, regulations, policy guidance, enforcement initiatives, and certifications (e.g. HIPAA, Stark laws). The course will provide students with a foundation in the core elements of corporate compliance. Students will evaluate various tools and strategies necessary for an effective corporate compliance program to protect a health care organization and avoid penalties as a result of non-compliance.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

This concentration is designed for accounting student that have a background or wish t purse a career in the information technology industry. The concentration covers the development and implementation of information systems and includes topics such as database systems, object-oriented analysis and design, IS architectures, IT project management, security, and computer forensics. Students will have the opportunity to study the theory, principles, best practices, tools, and technologies associated with the IT marketplace.

Objectives:

Upon successful completion of this concentration, the student will be able to:

  • Appraise the processes, phases, domains, and measures for effectively managing complex IT projects.
  • Examine the methodologies, tools, technologies, and practices to analyze, design, and develop object-oriented applications.
  • Examine the legal, social, ethical, and technical issues related to information systems and to securing information systems.
  • Appraise the vulnerabilities of information systems with respect to security and examine the methodologies to mitigate this risk.

Choose 9 credit hours from this section.

Course ID: 2679

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This course addresses information systems, to include their nature and role as key management resources. This course covers the information systems infrastructure, to include databases, knowledge management systems, enterprise information portals, telecommunications, the Internet, and wireless technology. It examines the topics of e-commerce, information systems in the global economy, managing global systems, securing information systems, and ethical and social issues in information systems.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 4095

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This course focuses on the research methods, tools, instruments, and devices used in Information Sciences and Information Technology; it appraises the logic of the scientific method, research design, qualitative and quantitative analysis of data for the purpose of conducting and reporting basic research in a scholarly and academic setting. Through concentration-based case studies, it investigates current trends, legal and ethical issues, global and societal impact, policies, and applications in the fields of information technology, information security, cyberlaw, digital forensics, and media management. This course evaluates methods to collect, classify, categorize, evaluate, assess, and report research data, to formulate valid research questions, and to derive logical conclusions. The principles, practices, tools, and methodologies presented in this course are applicable throughout the program of graduate studies.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 4097

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This course examines the principles, practices, and methodologies of enterprise database systems from conceptual design to implementation; this includes architectures, models, design, management, implementation, and security. Included is a total life-cycle database design and implementation project that entails conceptual design, data modeling, normalization, optimization, and implementation. This course appraises object-relational and relational databases, examines Entity-Relationship (ER), Extended Entity-Relationship (EER), and Unified Modeling Language (UML) data models, and investigates relational procedures, dependencies, keys, relationships, cardinality, and referential integrity. It also evaluates query processing, performance tuning, transaction processing, concurrency, data integrity, database recovery, data security, data warehousing, data mining, and emerging technologies. Prior knowledge in a procedural database language such as PL/SQL or T/SQL using Oracle or MSSQL respectively is highly recommended.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 3870

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This course is a study of computer networks and the evolution of modern communication systems. It examines the various layers of the basic reference models such as the five-layer IP model or the seven-layer OSI model, by scale, connection method, network architecture, or topology. This course also includes an in-depth analysis of transmission protocols, communications systems, and networks. Prior knowledge of networks and networking is recommended.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 3874

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Information Security includes an evaluation of the techniques, policies and strategies to ensure that data stored in an organization's computers cannot be accessed or processed without the consent of the organization. Also included, is an analysis of Information Security & Risk Management, Access Control, Physical Security, Security Architecture & Design, Business Continuity & Disaster Recovery Planning, Telecommunications & Network Security, Application Security, Operations Security, Law, Compliance & Investigations. This course also reviews the building blocks of information systems and cryptography is provided to reinforce the scope of security management.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 2756

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This course explores successful project management for information technology projects. The System Development Life Cycle (SDLC) models are defined including the waterfall, spiral, incremental release, and prototyping models. Students will differentiate between these models and apply corresponding project management methods to identify critical checkpoints and reviews. Risk management, as applied to technology projects, is examined. Key project indicators are discussed, and students will explore defining measurement criteria for determining critical success factors on a project. The course defines the application of knowledge, skills, tools, and techniques to project activities and includes a tutorial for Microsoft Project. Emphasis is placed on the three dimensions of the information technology project constraints: scope, time, and cost. Students are recommended to have access to Microsoft Project. Course software requirements with the appropriate versions are listed under the course materials site.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

This concentration is designed for students who have a background or wish to pursue a career in internal auditing and assurance. A high-level emphasis is placed on the application of accounting principles, assurance, and auditing techniques to business entities. Students will learn about the role of the auditor in a global business environment, the scope of auditing, the rules governing the professional ethics of the Certified Public Accountant, the auditing process, and the legal liabilities and responsibilities of an auditor. This concentration may help you prepare for the auditing sections of the Certified Internal Auditing (CIA) exam.

Objectives:

Upon successful completion of this concentration, the student will be able to:

  • Apply auditing and assurance techniques to a wide variety of internal auditing situations.
  • Solve problems relating to internal auditing and assurance.
  • Demonstrate written communications skills in preparing solutions addressing complex auditing problems and situations.
  • Illustrate critical thinking and problem-solving skills in formulating solutions to cases in auditing and assurance.

Must take all courses for this section.

Course ID: 5014

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The primary goal of the course is to expand students understanding and application of auditing research, processes, planning, and execution. This course provides an in-depth analysis of a wide range of topics on auditing. Topics include audit reports, responsibilities, objectives, evidence, planning, legal liability, and ethics. (Prerequisite: ACCT400 or equivalent)
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 5015

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This course is a continuation of the topics introduced in ACCT609. The primary goal of the course is to expand students understanding and application of auditing research, processes, planning, and execution. This course provides an in-depth analysis of a wide range of topics on auditing. Topics include materiality, risks, internal controls, fraud, the audit strategy, the audit program, and audit processes. (Prerequisite: ACCT609)
Registration Dates Course Dates Session Weeks
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 5016

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This course is a continuation of the topics introduced in ACCT609 and ACCT611. The primary goal of the course is to expand students understanding and application of auditing research, processes, planning, and execution. This course provides an in-­-depth analysis of a wide range of topics on auditing. Topics include audit of the acquisition & payment cycle, audit of payroll & personnel, audit of inventory & warehousing, audit of capital acquisition & repayment, audit of cash & financial instruments, and government audits. (Prerequisite: ACCT611)
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Must take all courses for this section.

Course ID: 3976

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This course examines issues and functions that business managers face within the context of day-to-day operations and long-term planning of the organization. Topics include strategic management, legal issues, marketing, law and ethics, and global dimensions of businesses.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 3977

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This course introduces fundamental concepts of accounting principles, financial tools, and economic analysis for effective managerial decision-making. Topics include the role of the financial manager in the organization, concepts, and principles underlying financial accounting practices, financial statement analysis, budgeting, and economic analysis for decision makers.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 3978

|
This course explores management problems and the role of decision-making models and tools in resolving business problems. The application and use of information systems in decision-making is assessed. Students apply system and quantitative analysis to an integrated case study.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Must take all courses for this section.

Course ID: 3906

|
An advanced analysis of accounting theory and practice designed to prepare the accounting major for complex problems that arise from partnerships, consolidations and mergers, receiverships, and governmental units. Also a study of the theoretical and practical approach of accounting, budgeting, reporting and auditing for governmental units, colleges and universities, hospitals and other not-for-profit organizations. Students must have access to Microsoft Word and Microsoft Excel software. Please refer to the Course Materials section for additional details on materials and pricing or contact booklist@apus.edu. (Prerequisite: ACCT608)
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session

Course ID: 4166

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In this course students evaluate how organizations process and report accounting information in adherence to ethical standards and generally accepted accounting principles. Topics include accounting literature related to the accounting cycle, adjusting and closing entries, ethics, financial reporting & analysis, international accounting, auditing, taxation, and governance.
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 4807

|
A study of the techniques used to interpret and analyze financial statements effectively. Managers, accountants, investors and analysts often perform analytical procedure to learn more about what is being reported by public corporations. The viewpoint is that of the user of financial statements. This course is designed primarily for students who expect to be intensive users of financial statements as part of their professional responsibilities. Students must have access to Microsoft Word and Microsoft Excel software.
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Choose 6 credit hours from this section.

Course ID: 4231

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This course examines methods of international accounting concepts, practices, and issues. The course focuses on the accounting issues encountered by multinational companies engaged in international trade and invested in foreign operations. The course analyzes the global financial environment, foreign exchange market, foreign exchange risks, global financing and investment decisions. (Prerequisite: ACCT610)
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 3907

|
A study of income determination and concepts for individuals with emphasis of the impact of taxation on personal and/or business decisions, advances student knowledge of research techniques, and understanding of the IRS tax code. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT610)
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session

Course ID: 4373

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This course is a continuation of ACCT615 Individual Tax Research and Planning for students with an interest in continuing their study of Federal Taxation. The course will consider tax reporting issues for regular C Corporations, S Corporations, and Partnerships. A brief introduction to International Tax transactions and Federal Estate and Gift Taxes is included. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT615)
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session

Course ID: 4808

|
This course covers the analysis of accumulating and reporting costs of operations, budgets, and other tools of management for measuring profitability of a business enterprise. Emphasis is given to the various cost systems like job order, process cost, standard cost, and variable costing. (Prerequisite: ACCT610)
Registration Dates Course Dates Session Weeks
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session

Course ID: 4882

|
The focus of managerial accounting is to provide key information to internal parties (e.g., managers) to enable them to make better business decisions. This course will provide students key facets of cost analysis and various cost accounting systems. Students will learn how managerial accounting is used to facilitate and guide business decisions. Topics include planning (e.g., budgets), variance analysis, and overall performance measurement, among others.
Registration Dates Course Dates Session Weeks
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Course ID: 3908

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This course is a study of forensic accounting with an emphasis on using accounting techniques in white collar criminal investigations. The course exposes students to criminology topics such as skimming, cash larceny, check tampering, billing schemes, payroll and expense reimbursement irregularities, non-cash misappropriations, corruption, and interviewing witnesses. The course advances student knowledge of auditing, financial statement analysis, and research techniques in the context of fraud. This course requires the student to purchase additional materials. Please refer to the Course Materials section for additional details on materials and pricing or contact booklist@apus.edu. (Prerequisite: ACCT610)
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
Select any courses that have not been used to fulfill major requirements. Credits applied toward a minor or certificate in an unrelated field may be used to fulfill elective credit for the major.

Must take all courses for this section.

Course ID: 4626

|
A required capstone course that explores the rationale and structure of accounting theory including the concepts underlying current accounting thought. Students will conduct accounting research and complete a thesis that bears to their intended area of practice and facilitates a broadened perspective by exploring relevant technical constructs in a theoretical context.
Registration Dates Course Dates Session Weeks
02/22/21 - 07/30/21 08/02/21 - 09/26/21 Summer 2021 Session I 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session
04/26/21 - 10/01/21 10/04/21 - 11/28/21 Fall 2021 Session B 8 Week session
05/21/21 - 10/29/21 11/01/21 - 12/26/21 Fall 2021 Session I 8 Week session
06/28/21 - 12/03/21 12/06/21 - 01/30/22 Fall 2021 Session D 8 Week session
07/27/21 - 12/31/21 01/03/22 - 02/27/22 Winter 2022 Session B 8 Week session

Courses Start Monthly

Next Courses Start Aug 2
Register by Jul 30

Admission Requirements

All APU master's degree and graduate certificate programs require you to have earned a minimum of a bachelor’s degree from an institution whose accreditation is recognized by the Council for Higher Education Accreditation (CHEA).

In addition, you will need to provide an official transcript of your completed bachelor’s or master’s degree showing proof of completion of this required coursework:

  • Auditing: 3 credit hours
  • Cost Accounting or Managerial Accounting: 3 credit hours
  • Individual Federal Taxation: 3 credit hours
  • Intermediate Accounting: 6 credit hours

Preadmission courses must be grade C or better at the undergraduate level; B or better at the master’s level.

Students are required to take BUSN601 as the first course and then should take BUSN602 and BUSN603 as the first three Core Requirements. If you have a bachelor's degree in a business program that is accredited by ACBSPAACSB, or IACBE, you are NOT required to take the courses listed above, and instead may take 3 graduate-level elective courses.

Students pursuing the Government Accounting Concentration will need to have credit for ACCT410 – Governmental and Not-for-Profit Accounting as it is prerequisite for ACCT614 – Government & Non-Profit Accounting.

You will also be required to submit a signed statement of understanding (SOU).

Please read all graduate admission requirements before applying to this program and be prepared to submit the required documentation including a legible copy of your valid government-issued photo ID (civilian students) or government-issued JST or CCAF transcript (military students).

There is no fee to complete the APU admission application. View steps to apply.

An APU admissions representative will contact you with further details about how to submit the required documentation after you complete the enrollment application.

Need Help?

Selecting the right program to meet your educational goals is a key step in ensuring a successful outcome. If you are unsure of which program to choose, or need more information, please contact an APU admissions representative at 877-755-2787 or info@apus.edu.

State Requirements

The State Board of Accountancy requires fully online programs to use test proctoring. Students in all upper-level accounting courses (i.e., 300-level and above) are required to use test proctoring in several assessments. Any challenges that may impede the student from using test proctoring (e.g., military deployments, overseas travel, connectivity issues, etc.) need to be taken into consideration by the student before enrollment since exceptions to the use of test proctoring are not permitted.

Except as indicated below, APUS has not made a determination whether this program meets the educational prerequisites for licensure or certification in your state.  For more information on educational prerequisites applicable to you, please see the National Association of State Boards of Accountancy website or select your state from the drop down list for more information.

Maryland: This program meets a portion of the educational prerequisites needed to sit for the CPA Exam in the state of Maryland.  Click here for the full list of educational requirements in Maryland.

Texas: This program meets a portion of the educational prerequisites needed to sit for the CPA Exam in the state of Texas.  Among other prerequisites, Texas requires that you complete a minimum of fifteen (15) credit hours of upper-level accounting coursework resulting from physical attendance in class, which this program does not provide.  Additionally, this program, by itself, meets a portion of Texas’s credit hour requirements related to accounting courses and business courses to sit for the CPA Exam.  Click here for the full list of educational prerequisites in Texas.

Materials Cost

Technology fee: $65 per course | $0 for active-duty military, National Guard members, and Reservists.

Quality Education Should Be Affordable

So you can focus on the opportunities ahead, without the financial burden of more expensive schools who are not as invested in your success. Learn more about paying for school.

Consumer Information

Department of Education and State Disclosures

For information on costs, median debt, state licensure requirements and more, view the gainful employment disclosures and the program disclosures for Maryland residents.

 

*Cost Per Credit Hour

To minimize out-of-pocket costs, U.S. active-duty servicemembers, their spouse/dependents, National Guard members, and Reservists receive a tuition grant that caps undergraduate, master's degree, and graduate certificate tuition at $250/credit hour. In addition, a university book grant provides no-cost textbooks and ebooks for all undergraduates and military-tuition-grant-eligible master’s-level students.
See all military student benefits.