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)
Sample Degree Plan
1st Fall Semester (9 hours)
ECON 5380 Environment of Business and Ethics (3)
FINC 5310 Financial Management (3)
ACCT 5340 Tax Research (3)
Spring Semester (12 hours)
BUAL 5380 Managerial Decision Making (3)
ACCT 5350 Entity Taxation (3)
ECON 5370 Managerial Economics (3)
BULW 5340 Business Ethics (3)
Summer I (3 hours)
BULW 5360 Environmental Law
Summer II (3 hours)
ACCT 5330 Advanced Auditing (3)
2nd Fall Semester (9 hours)
MGMT 5340 International Business (3)
MGMT 5380 Strategic Management (3)
MKTG 5310 Marketing Management (3)
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.
Downloadable Degree Plan
MBA - Accounting Concentration (Microsoft Excel Format)
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