Master of Science in Accounting (optional: specialization in Forensic Accounting)
This program caters graduates of business degrees who seek to enhance their accounting skills that are important in order to help them advance their professional careers in this competitive environment of business. It provides the students an in-depth understanding of the several business issues related to accounting in which they are honed to develop critical reasoning skills. In addition to this, they are refreshed with new technical and analytical ideas that are suitable for the widely changing business practices. This degree program also prepares the graduates in examinations that will lead them to obtain certifications in these fields. The program primarily aims to enhance the proficiency of accountants in terms of technical principles, communication skills and critical thinking abilities. As such, it aims to further enhance the established credibility of students who have already acquired an undergraduate degree in Accountancy. The program also aims to help accounting professionals to progress in their career with increased preparation and enhanced skills in performing various functions in the changing business environments, especially in terms of competition and technological advances. This program offers optional specialization in Forensic Accounting.
Program Learning Outcomes
- Use professional communication skills to express understanding of accounting principles and practices and related accounting management practices to diverse audiences.
- Devise solutions for accounting problems using logical reasoning patterns for evaluating information, materials, and data.
- Apply comprehensive knowledge of accounting principles, professional standards, and regulatory demands necessary for financial reporting.
- Apply techniques in identifying, collecting, and examining quantitative and non-quantitative evidence related to financial misrepresentation, transaction reconstruction, and tax evasion
Course Requirements
Students must complete all the required foundation courses. Each course is valued as 3 Credits.
FIN 655 Financial Accounting
ACCT 615 Management Accounting and Control
ACCT 605 Business Accounting
ACCT 664 Cost Accounting
MGT 501 Business Ethics
MBA 538 Managerial Accounting
MBA 600 Human Resource Management
MGT 632 Business Taxation
GRES 690 Master’s Thesis (must be taken at the last semester of the program, valued as 12 credits); thesis guidelines
Students must complete two courses from Electives. Each course is valued as 3 Credits.
MBA 510 International Marketing
MBA 515 International Economics
MGT 600 Social Issues Management
MBA 524 Organizational Behavior
Specialization in Forensic Accounting (12 Credits)
Corporate fraud has become an alarming development in the world of business, and has become more prevalent in all parts of the world. Charisma University’s Forensic Accounting specialization was developed to help accounting and security professionals gain the core competencies and expertise required in undertaking forensic accounting examinations. Specifically, this specialization focuses on learners’ development of core skills necessary for the identification, detection, and prevention of fraud. Through this specialization, learners will also learn how to build the evidence base that can support a fraud case by means of litigation support and expert testimony methods.
Forensic Accounting Learning Outcomes
- Acquire skills in identifying and detecting fraud.
- Thoroughly comprehend fraud schemes and how these are perpetrated.
- Skillfully detect signs of fraudulent financial reporting.
- Adeptly recognize signs when assets are misappropriated.
- Gain the abilities to build an evidence base supporting a fraud case.
- Plan and design internal systems that mitigate potentiality for fraud.
Course Requirements
Students must complete all the four courses from this specialization. Each course is valued as 3 Credits.
ACCT 515 Forensic Accounting and Fraud
ACCT 538 Forensic Accounting and the Legal Environment
ACCT 547 Analysis and Ethics in Accounting Fraud
ACCT 563 Fraud Auditing
Total Credits required for Master of Science in Accounting is 42 or 54 for Forensic Accounting Specialization.
Please refer to the University Catalog or website for admissions requirements; transfer credits policy; and tuition fees.