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Professional Accounting

The MBA curriculum in the Professional Accounting specialization is designed to teach students seeking an MBA in accounting the core practices and procedures used to develop internal and external reporting for an organization. This specialization teaches assurance techniques associated with external auditing.

The MBA curriculum in this specialization includes the following courses:

• ACC 510 Managerial Accounting

  Effective managerial decision-making and financial planning through accounting information and costing systems, performance evaluation and control of operations, budgeting, and management of assets. (3 credits)

• ACC 511 Intermediate Financial Accounting

  Accounting concepts and principles are combined with accounting practices and methods in order to provide a comprehensive presentation of the discipline of financial accounting. Interpretation and use of financial statements is covered with a focus on the complementary relationships between the accrual and historical cost-based traditional financial statements, on the one hand, and the newer statement of cash flow on the other. Specific topics include: accounting for revenues, expenses, assets, liabilities, and owners' equity; financial statements, and accrual income and framework for financial statement analysis. (3 credits)

• ACC 512 Professional Auditing

  Fundamentals of auditing principles and procedures under generally accepted auditing standards will be covered. Auditor's reports, professional ethics and legal responsibilities, EDP considerations, statistical sampling, applications in auditing, the role of internal control in relation to the auditor and substantive audit procedures of assets, liabilities and equity capital will be reviewed. Communication of auditor findings to applicable parties will also be studied. (3 credits)