Accounting
In addition to foundation and core courses, students intending to concentrate in accounting should complete the following course work:
Credits: 3
Category: MBA elective/Accounting concentration (required)
Pre-requisites:
Offered: 1 NetPlus! section in Winter, irregular traditional sections
Instructional Format: Traditional and NetPlus!
Description: This course is an intensive study of theoretical issues and current practices in financial reporting and auditing. The regulatory environment, the demand and supply for auditing and other professional services, and current issues in financial reporting and auditing auditors will be addressed.
Credits: 3
Category: MBA elective/Accounting concentration (required)
Pre-requisites:
Offered: 1 NetPlus! section in Summer, irregular traditional sections
Instructional Format: Traditional and NetPlus!
Description: This course examines a variety of advanced cost management topics faced by service and manufacturing organizations. These topics include activity-based costing and management, the balanced scorecard, process improvement and re-engineering, total quality management, strategic cost management, transfer pricing, and cost management issues in a global environment.
Electives – choose one course from:
Credits: 3
Category: MBA elective/Accounting concentration (elective)
Pre-requisites: Consent of instructor
Offered: Irregularly
Instructional Format: Traditional and NetPlus!
Description: Subjects include advanced federal income tax concepts, related to corporations, shareholders, "S" corporations, partnerships, trusts and estates. Coursework requirements include research of taxation literature and research reports.
Credits: 3
Category: MBA elective/Accounting concentration (elective)
Pre-requisites: MGT 521 or equivalent
Offered: Irregularly
Instructional Format: Traditional and NetPlus!
Description: Comprehensive study and analysis of accounting practices of government and non-profit entities. Subject matter includes the accounting cycle; government accounting; budget process; principles of fund accounting; accounting for educational institutions, health care and welfare organizations; and the use of accounting data. Coursework requirements include research of governmental and non-profit financial reporting issues.
Credits: 3
Category: MBA elective/Accounting concentration (elective)
Pre-requisites: Consent of instructor
Offered: Irregularly
Instructional Format: Traditional and NetPlus!
Description: Subject matter includes accounting for business combinations and consolidated statements, partnerships, installment sales, segment and interim reporting, governmental/fund accounting, financial accounting and reporting theory, and other topics. Coursework requirements include research of business combinations and other financial reporting issues.
Credits: 3
Category: MBA elective/Accounting concentration (elective)/Finance concentration (elective)
Pre-requisites: MGT 561
Offered: 1 NetPlus! section in Winter, irregular traditional sections
Instructional Format: Traditional and NetPlus!
Description: The course focuses on uses and interpretation of public financial statements and economic data from the markets. Quantitative methods to analyze, forecast, and examine market reactions to data are employed. The emphasis is on real world cases, research, and communication of results.
Credits: 3
Category: MBA elective/Accounting concentration (elective)
Pre-requisites: Graduate standing, BUS 201 or consent of instructor
Offered: Irregularly
Instructional Format: NetPlus!
Description: Accounting practices of government and not-for-profit entities. Accounting cycle; government accounting; budget process; principles of fund accounting; accounting for educational institutions; health care and welfare organizations; use of accounting data.
