Introduction

This concentration provides students the opportunity to study the accounting function from a management point of view. Students will be able to understand the role of accounting in managing a business and in financial planning and decision making. (Requires a Bachelor’s degree in Accounting)

Course Descriptions

ACCT 5330 Advanced Auditing (3)
Advanced study of the role of auditors as a profession. In depth discussion of professional ethics and liability to clients and other third parties. Study of audit failures, employing the case method. Also, the use of statistical sampling method in auditing.

ACCT 5340 Tax Research (3)
An extensive examination of the methods employed to determine defensible solutions to problems in federal taxation. Emphasis is placed upon research methodology, proper documentation of research findings and effective communication of research findings to interested parties. The text is supplemented with outside readings and case studies. Significant oral and written reports are required

ACCT 5350 Entity Taxation (3)
Theory and practice of the tax treatment of corporations, partnerships, LLC’s, S corporations and estates and trusts.

BULW 5340 Business Ethics (3)
This course covers any right/wrong actions taken by corporations and covers areas such as business law (e.g. Sarbanes-Oxley), public policy (e.g. SEC guidelines), organizational ethics (e.g. corporate governance) and corporate social responsibility (e.g. obligations to community and stakeholders). Both descriptive and normative models of unethical and ethical decision making in business are analyzed to assist the student as a potential business person to make more informed ethical decisions. Additional reading and cases relevant to the accounting profession are also included.

Choose one of the following as a substitution for ACCT 5370 Managerial Accounting

BULW 5330 Employment Law (3)
Historical interpretations and present provisions of regulations governing labor. Common law; state and federal statues; Fair Labor Standards Act; Worker’s Compensation; Social Security; liability; United State Department of Labor; social legislation; fair employment practices.

BULW 5360 Environmental Law (3)
This course covers environmental and health and safety laws that impact business. Attention is given to the economic rationale for government intervention to protect the environment. The course also examines recurring issues in environmental litigation and explores alternative methods of resolving environmental disputes.

ACCT 5390 (Special Topics) Financial Statement Analysis (3)
Analysis, research, and presentation of current topics and issues in accounting relevant to business professionals. May be taken more than once with course topic changes. Prerequisite: Graduate standing and ACCT 5200 or equivalent.

ACCT 5380-5381 Accounting Internship (3-6)
Combined academic and work components allow students to gain experience in the professional field of accounting. Course supervised by a graduate faculty member and appropriate personnel of the approved organization. The student will keep a diary comprising a chronological list of all work experience gained in the internship. The student writes a paper demonstrating the knowledge gained in the internship. The internship course shall not be taken until a minimum of 12 semester hours of upper division accounting course work has been completed.

Downloadable Degree Plan

MBA - Accounting Concentration (Microsoft Excel Format)