CPA-Ready Curriculum

You can earn an MSA degree in as few as 11 courses.

With a Suffolk MSA degree, you’ll graduate CPA-ready. That means you’ll be automatically eligible and well-prepared to sit for the CPA exam, regardless of your undergraduate major or professional experience.

Over the years, the CPA designation has become the gold standard for accountants across the business spectrum. Becoming a CPA typically leads to increased responsibilities, career opportunities, and financial rewards.

Suffolk sets you up for CPA licensure with practical, industry-driven curriculum. Plus, you’ll get hands-on experience with consulting projects and case studies that prepare you for a competitive accounting position in businesses, nonprofits, and government agencies.

And with a wide range of electives in areas like public accounting, controllership (for profit/nonprofit), fraud examination, and information technology, you can customize your degree to meet your career goals.

MSA Curriculum

MSA Curriculum

11-19 Courses
31-55 Credits

Program Length
10-22 months of full-time study
20-36 months of part-time study

Required Introductory Course (1 credit)

  • SBS-600 Effective Career Planning

    Credits:

    1.00

    Description:

    SBS 600 is the first required course in Suffolk's graduate programs. The course is based on the precepts of experiential learning. Based on the idea that people learn best by participating in meaningful activities, this course provides students with the opportunity to learn about and experience first-hand the many complexities of business and the role of top managers. To accomplish this, SBS 600 is composed of several distinct parts, including the completion of a self-assessment instrument and their own written career development plan. In the campus sections of SBS 600, students will work in small groups as they take on the roles of top managers in a hands-on behavioral simulation. In the online sections, students will conduct a 360 degree evaluation to provide feedback.

    Type:

    MBA & Global MBA Required

Management Preparation Courses (18 credits)

May be waived with credit
  • MBA-610 Organizational Behavior

    Credits:

    3.00

    Description:

    This course explores human behavior and the overall functioning of organizational structures on three levels: the individual, the group, and the organization. Theoretical bases of behavior are used to provide understanding of people's attitudes, motives, and behaviors in group and organizational settings as they relate to leadership, motivation, power, perceptions, group dynamics, communication, diversity, organizational culture, and decision making.

    Type:

    MBA & Global MBA Core

  • MBA-622 Operations & Data Analysis

    Credits:

    3.00

    Description:

    This course covers topics of operations management in the services, manufacturing and distribution industries while introducing statistics and quantitative analytic tools relevant to all functional areas. Applications include supply chain management, total quality management, forecasting, inventory planning and control, project planning and management, risk analysis, process design, and human resources issues in a global economy. Analytic tools for these applications include descriptive statistics and graphics, uncertainty assessment, inferences from samples, decision analysis and models, simulation, and regression analysis.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

  • MBA-630 Economic Analysis for Managers

    Credits:

    3.00

    Description:

    This course develops the basic tools for microeconomic and macroeconomic analysis with emphasis on business decision-making and the impact of economic policy on organizational performance and competitiveness with respect to global business.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

  • MBA-640 Corporate Financial Reporting and Control

    Credits:

    3.00

    Description:

    Explores the structure and information content of the three principal financial statements of profit-directed companies, namely the income statement, balance sheet, and statement of cash flows. Students learn skills in how to use accounting information to analyze the performance and financial condition of a company, facilitate decision-making, planning and budgeting, and performance appraisal in a managerial context. Students with no prior background in accounting complete a programmed instruction in the mechanics of double entry accounting at the start of the course.

    Type:

    MBA & Global MBA Core

  • MBA-650 Value Based Financial Management

    Prerequisites:

    MBA-622; MBA-630; MBA-640 or ACCT-800;

    Credits:

    3.00

    Description:

    This course introduces the basic principles of corporate finance. The main focus is on fundamental principles such as time value of money, asset valuation, and risk and return tradeoff. Topics to be covered also include cost of capital, capital budgeting, and capital structure.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

  • MBA-660 Marketing: the Challenge of Managing Value

    Credits:

    3.00

    Description:

    Marketing is changing - constantly driven by dramatic technology developments, globalization, and evolving consumption values, practices, and lifestyles. This course covers Marketing themes, theories, and trends that are critical for superior business performance in the 21st century. In this course, we will examine current marketing theory as it is being shaped by forward thinking academics and new developments in today's business practices. This course provides students with a strong foundation in marketing principles and practices required in upper level elective courses.

    Type:

    MBA & Global MBA Core

Accounting Preparation Courses (6 credits)

May be waived with credit
  • ACCT-801 Graduate Financial Accounting II

    Prerequisites:

    ACCT 800 or MBA 640;

    Credits:

    3.00

    Description:

    Students learn the practice of financial accounting and reporting under USGAAP. They explore the measurement and reporting of various asset, liability, and equity accounts; measurement and reporting of revenue, expense and net income; and the presentation and interpretation of financial statements. Pronouncements of authoritative sources such as the SEC, AICPA and the FASB are also studied. Reference is made to accounting practices in other countries and to pronouncements by the IASB.

    Type:

    MBA Accounting

  • ACCT-804 Cost Information, Decision and Control

    Prerequisites:

    MBA 640 or ACCT 800;

    Credits:

    3.00

    Description:

    Students learn the concepts and practices of cost measurement: variable costing, cost-volume-profit analysis, setting goals and monitoring performance, standard costing and variance analysis. They learn how to work with multiple products - standard mix and mix variances; joint and by-product costing; measurement and control of overhead costs, and constructing operating, working capital and capital budgets. They study analysis in support of decisions, such as pricing, setting product line and customer profitability policy, and sourcing of products and services, and matching costing systems to strategy.

    Type:

    MBA Accounting

Accounting Core Courses (12 credits)

  • ACCT-802 Graduate Financial Accounting III

    Prerequisites:

    ACCT 801;

    Credits:

    3.00

    Description:

    Continues the treatment of financial accounting and reporting from ACCT 801. Students learn the US GAAP accounting treatment of corporate securities and derivative contracts, treasury stock, contingent and recognized liabilities - including post-retirement benefits, bonds and leases, and the allocation of corporate tax expense. Accounting for inflation and changing prices are also discussed.

    Type:

    MBA Accounting

  • ACCT-824 Corporate Financial Reporting and Analysis

    Prerequisites:

    ACCT 802 and MBA 650 or program director approval;

    Credits:

    3.00

    Description:

    Students learn about the assessment of corporate strategy in respect to creation and retention of value; identification and management of risk and valuation of companies and financial securities. Students develop a framework for analyzing corporate performance and projecting future performance, assessing quality of accounting and disclosure, and examining research relevant to financial reporting and analysis and equity prices in the public financial markets.

    Type:

    MBA Accounting

  • ACCT-825 Corporate Financial Planning and Control

    Prerequisites:

    ACCT 801 and ACCT 804 or program director approval;

    Credits:

    3.00

    Description:

    Students learn the importance of financial information to corporate strategy and assessment of key performance areas and principal sources of business risk. They develop a framework for designing responsible accounting systems to map corporate strategy, key performance indicators, and risk into the managerial organization and learn to balance financial and non-financial measures of performance. Students also research and study organizational issues around managerial incentives and performance measurement and creating a learning organization.

    Type:

    MBA Accounting

  • ACCT-865 Technology and Financial Information Systems

    Prerequisites:

    MBA 640 or ACCT 801;

    Credits:

    3.00

    Description:

    Students learn how information management technologies affect the provision of disclosing financial information to management and to the financial markets. Students learn financial modeling to support planning and control processes, decision and executive support systems, database design, technical aspects of organizational communication and the implementation of internal controls; privacy and data security issues.

    Type:

    MBA Accounting

*ACCT-865 may be waived and an elective substituted.

Electives (9 credits)

Review elective tracks or choose any 800-level courses offered in the Sawyer Business School.

Integrative Global Courses and Capstone

Courses should be taken as late in the program as possible

  • ACIB-872 Multinational Financial Analysis and Control

    Prerequisites:

    ACCT 801 or MBA 640; and MBA 650

    Credits:

    3.00

    Description:

    Students develop an understanding of differences among nations in approaches to disclosure and choices of accounting measurement systems. They learn about the influence of the IASB and IOSCO on multinational accounting harmonization, contrasting historical cost/purchasing power accounting with other accounting approaches, including current value accounting. They will assess how differences in industrial and ownership structures affect accounting performance measurement. They will also analyze risk management, accounting for derivative contracts, consolidation accounting, budgetary control, and transfer pricing in a multinational company.

    Type:

    MBA International Business,MBA Accounting

  • ACCT-861 Leadership in the Financial Professions

    Prerequisites:

    ACCT 802 or program director approval;

    Credits:

    3.00

    Description:

    Students learn theories and practice of income measurement and valuation of assets and liabilities; accounting policy making and the standard setting process; the SEC, AICPA, FAF and FASB, and the FEI; and their respective roles in accounting policy and practice. They discuss aspects of professionalism and ethics for the public and corporate accountants. They learn about the limitation of liability, tort reform and the U.S. accounting profession, access to U.S. public financial markets, approaches to accounting measurement and standard setting in other countries, and the role of the IASB

    Type:

    MBA Accounting

  • MBA-780 Managing in Global Environment

    Prerequisites:

    All MBA core courses except MBA 670 and MBA 680 Students seeking special permission to take MBA 780 (concurrent with pre-req, above capacity, etc.) should contact the MBA Programs office at 617-573-8306

    Credits:

    3.00

    Description:

    This course introduces the student to the fundamentals of the global business environment and the cross-cultural factors that affect management practice in this environment. Topics covered include: economic environment, free trade and regional integration, foreign direct investment, exchange rate determination and relevant government policies; the decision to go international; the multinational firm and its business functions.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Required

Or

  • MGIB-850 Global Travel Seminar

    Prerequisites:

    MBA 600 or MBA 700

    Credits:

    3.00

    Description:

    The seminar is designed to develop student's awareness, understanding and knowledge of managing in an international context. The format will consist of several preparatory sessions, at Suffolk and an intensive one week seminar outside the United States. Topics will include, but are not limited to, managing cultural and structural differences, geo-political-economic considerations, international human resources and strategic management issues. The scheduling and the host country destination, as well as content emphasis, will vary from term to term. A maximum of two off-campus courses is permitted subject to the 30 credit residency requirement.

    Type:

    MBA International Business,Global MBA Required

Courses

  • ACCT-800 Graduate Financial Accounting I

    Prerequisites:

    Restricted to MSA, MST, GDPA, MSA/MST, MSA/MSF, MST/GDPA

    Credits:

    3.00

    Description:

    This is the first in a three part series of courses which present financial accounting and reporting issues. ACCT 800 introduces the process by which accountants analyze and record transactions, summarize them in accounting records, and prepare financial reports in conformity with generally accepted accounting principles (either US GAAP or IFRS). Financial statement analysis will also by introduced.

  • ACCT-801 Graduate Financial Accounting II

    Prerequisites:

    ACCT 800 or MBA 640;

    Credits:

    3.00

    Description:

    Students learn the practice of financial accounting and reporting under USGAAP. They explore the measurement and reporting of various asset, liability, and equity accounts; measurement and reporting of revenue, expense and net income; and the presentation and interpretation of financial statements. Pronouncements of authoritative sources such as the SEC, AICPA and the FASB are also studied. Reference is made to accounting practices in other countries and to pronouncements by the IASB.

    Type:

    MBA Accounting

  • ACCT-802 Graduate Financial Accounting III

    Prerequisites:

    ACCT 801;

    Credits:

    3.00

    Description:

    Continues the treatment of financial accounting and reporting from ACCT 801. Students learn the US GAAP accounting treatment of corporate securities and derivative contracts, treasury stock, contingent and recognized liabilities - including post-retirement benefits, bonds and leases, and the allocation of corporate tax expense. Accounting for inflation and changing prices are also discussed.

    Type:

    MBA Accounting

  • ACCT-803 Advanced Financial Accounting

    Prerequisites:

    ACCT 801;

    Credits:

    3.00

    Description:

    Building upon the treatment of financial accounting and reporting from ACCT 802, students learn the US GAAP accounting treatment of partnership and branch forms of organization, consolidations and business combinations. Governmental and not-for-profit methods of accounting are introduced.

    Type:

    MBA Accounting

  • ACCT-804 Cost Information, Decision and Control

    Prerequisites:

    MBA 640 or ACCT 800;

    Credits:

    3.00

    Description:

    Students learn the concepts and practices of cost measurement: variable costing, cost-volume-profit analysis, setting goals and monitoring performance, standard costing and variance analysis. They learn how to work with multiple products - standard mix and mix variances; joint and by-product costing; measurement and control of overhead costs, and constructing operating, working capital and capital budgets. They study analysis in support of decisions, such as pricing, setting product line and customer profitability policy, and sourcing of products and services, and matching costing systems to strategy.

    Type:

    MBA Accounting

  • ACCT-805 Auditing and Assurance Services

    Prerequisites:

    ACCT 801 or MBA 640;

    Credits:

    3.00

    Description:

    Students examine AICPA pronouncements and GAAS. They learn about internal audit programs and procedures and their interaction with the external audit and analytical review methods. Focusing on assurance services, students learn about quality and reliability of information for decision- making; assessment, management and auditing of risk; communication with markets, valuation issues, and audit risk; electronic data processing and commerce and system reliability issues.

    Type:

    MBA Accounting

  • ACCT-806 Fraud Examination

    Prerequisites:

    MBA 640 or ACCT 801;

    Credits:

    3.00

    Description:

    Examines the pervasiveness and genres of fraud and explores the motivations, opportunities, and rationalizations that facilitate fraudulent behavior. Methods of detection, investigation, and prevention of financial statement frauds and other types of financial-related frauds are covered.

    Type:

    MBA Accounting

  • ACCT-824 Corporate Financial Reporting and Analysis

    Prerequisites:

    ACCT 802 and MBA 650 or program director approval;

    Credits:

    3.00

    Description:

    Students learn about the assessment of corporate strategy in respect to creation and retention of value; identification and management of risk and valuation of companies and financial securities. Students develop a framework for analyzing corporate performance and projecting future performance, assessing quality of accounting and disclosure, and examining research relevant to financial reporting and analysis and equity prices in the public financial markets.

    Type:

    MBA Accounting

  • ACCT-825 Corporate Financial Planning and Control

    Prerequisites:

    ACCT 801 and ACCT 804 or program director approval;

    Credits:

    3.00

    Description:

    Students learn the importance of financial information to corporate strategy and assessment of key performance areas and principal sources of business risk. They develop a framework for designing responsible accounting systems to map corporate strategy, key performance indicators, and risk into the managerial organization and learn to balance financial and non-financial measures of performance. Students also research and study organizational issues around managerial incentives and performance measurement and creating a learning organization.

    Type:

    MBA Accounting

  • ACCT-861 Leadership in the Financial Professions

    Prerequisites:

    ACCT 802 or program director approval;

    Credits:

    3.00

    Description:

    Students learn theories and practice of income measurement and valuation of assets and liabilities; accounting policy making and the standard setting process; the SEC, AICPA, FAF and FASB, and the FEI; and their respective roles in accounting policy and practice. They discuss aspects of professionalism and ethics for the public and corporate accountants. They learn about the limitation of liability, tort reform and the U.S. accounting profession, access to U.S. public financial markets, approaches to accounting measurement and standard setting in other countries, and the role of the IASB

    Type:

    MBA Accounting

  • ACCT-865 Technology and Financial Information Systems

    Prerequisites:

    MBA 640 or ACCT 801;

    Credits:

    3.00

    Description:

    Students learn how information management technologies affect the provision of disclosing financial information to management and to the financial markets. Students learn financial modeling to support planning and control processes, decision and executive support systems, database design, technical aspects of organizational communication and the implementation of internal controls; privacy and data security issues.

    Type:

    MBA Accounting

  • ACCT-871 Not-For-Profit Accounting & Control

    Prerequisites:

    MBA 640 or ACCT 801;

    Credits:

    3.00

    Description:

    Covers fund accounting, encumbrance accounting, and GASB pronouncements, cost accounting and budgetary control for government and its agencies, medical, educational, religious and other nonprofit organizations. Students learn how to apply the cost benefit analysis in the resources allocation process, program planning, budgeting and reporting systems.

    Type:

    MBA Accounting

  • ACCT-910 Directed Individual Study in Accounting Directed Individual Study in Accounting

    Prerequisites:

    Instructor's approval

    Credits:

    3.00

    Description:

    A Student-initiated directed study project. The student and faculty advisor must concur on a written proposal and final report, and the project must be approved by the dean of academic affairs prior to registration.

    Type:

    MBA Accounting

  • ACIB-872 Multinational Financial Analysis and Control

    Prerequisites:

    ACCT 801 or MBA 640; and MBA 650

    Credits:

    3.00

    Description:

    Students develop an understanding of differences among nations in approaches to disclosure and choices of accounting measurement systems. They learn about the influence of the IASB and IOSCO on multinational accounting harmonization, contrasting historical cost/purchasing power accounting with other accounting approaches, including current value accounting. They will assess how differences in industrial and ownership structures affect accounting performance measurement. They will also analyze risk management, accounting for derivative contracts, consolidation accounting, budgetary control, and transfer pricing in a multinational company.

    Type:

    MBA International Business,MBA Accounting

  • MBA-640 Corporate Financial Reporting and Control

    Credits:

    3.00

    Description:

    Explores the structure and information content of the three principal financial statements of profit-directed companies, namely the income statement, balance sheet, and statement of cash flows. Students learn skills in how to use accounting information to analyze the performance and financial condition of a company, facilitate decision-making, planning and budgeting, and performance appraisal in a managerial context. Students with no prior background in accounting complete a programmed instruction in the mechanics of double entry accounting at the start of the course.

    Type:

    MBA & Global MBA Core

  • TAX-801 Issues in Federal Taxation

    Credits:

    3.00

    Description:

    This first course in taxation concentrates on the federal income taxation of individuals with some discussion of business taxation. The objective of the course is to explore the basic structure of individual income taxation, including the individual tax formula, income, deductions and credits and an introduction to property transactions. A major emphasis is placed on how tax laws affect everyday personal and business decisions.

    Type:

    MBA Tax

  • TAX-802 Issues in Federal Taxation II

    Prerequisites:

    TAX 801

    Credits:

    3.00

    Description:

    Further consideration of tax issues as they affect the sole proprietor, including the Alternative Minimum Tax, nontaxable exchanges, basis rules and passive activities.

    Type:

    MBA Tax

  • TAX-861 Tax Research

    Credits:

    3.00

    Description:

    Tax research methods, including identifying and defining tax questions, locating appropriate authority, and interpreting statutes, cases and rulings. Effective communication of research findings and recommendations, and proper administration, ethics and responsibilities of tax practice are emphasized in this course.

    Type:

    MBA Tax

  • TAX-862 Taxation of Corporations

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of corporations and their shareholders. The effects of taxation on corporate formation, capital structures, distribution and liquidation are covered.

    Type:

    MBA Tax

  • TAX-863 Tax of Pass-Through Entities

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of partnerships and S-corporations, including the use of pass-through entities for tax planning.

    Type:

    MBA Tax

  • TAX-864 Tax Practice & Procedures

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Strategies of tax practice before the Internal Revenue Service. Topics covered include tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, and penalties.

    Type:

    MBA Tax

  • TAX-865 International Taxation I

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    U.S. taxation of foreign sources of income. Topics covered include analysis of tax treaties, source of income rules, foreign tax credit, controlled foreign corporations, Foreign Sales Corporations, transfer pricing in multinational corporations, and translations of foreign currencies.

    Type:

    MBA International Business,MBA Tax

  • TAX-866 State & Local Taxation

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    The interrelationships between the federal and state taxation systems are covered. Problems such as revenue generation and residency issues are examined. Using federal adjusted gross income as a focal point, and its effect on state revenues, excise taxes, general sales taxes and inheritance taxes are studied.

    Type:

    MBA Tax

  • TAX-867 Advanced Topics in Corporate Tax

    Prerequisites:

    TAX 862

    Credits:

    3.00

    Description:

    Tax-free and taxable acquisitions/reorganizations in relation to various acquisitive and reorganizational transactions are examined as well as consolidated returns. Topics covered include continuity of enterprise and interest issues in conjunction with the tax treatment accorded a transaction as well as carryover, basis and compliance provisions.

    Type:

    MBA Tax

  • TAX-870 Federal Income Tax of Estates & Trust

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of income taxation of decedents' estates and trusts. Topics covered include grantor trusts, charitable trusts and income in respect of a decedent.

    Type:

    MBA Tax

  • TAX-871 Tax of Estates,trusts, & Gifts

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of decedents' estates, trusts and lifetime gifts. Topics covered include valuation of property subject to estate and gift taxes, and the use of trusts for tax planning.

    Type:

    MBA Tax

  • TAX-872 Tax Exempt Organizations

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Tax and non-tax issues are studied in the formation of tax exempt organizations. Feeder organizations and unrelated business taxable income are covered in depth. Other topics covered include loss of tax exempt status and ceiling limitations on gift giving.

    Type:

    MBA Tax

  • TAX-876 Tax Policy

    Prerequisites:

    4 TAX prefix courses, including Tax 801 and 861

    Credits:

    3.00

    Description:

    Policy considerations in the development of proposed tax legislation are covered. Tax policy issues are examined in relation to empirical, political and legal studies. Throughout the course the tax legislative process is explored.

    Type:

    MBA Tax

  • TAX-879 Personal Financial Planning

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Topics covered include legal, economic, cash flow, tax, investment and insurance ramifications of life and death. Emphasizes tools and techniques necessary to maximize benefits generated from net worth, cash flow and employment and minimize the loss resulting from unforeseen contingencies, death and retirement. Students participate in class discussions and are required to submit a written financial plan for a hypothetical client.

    Type:

    MBA Tax

  • TAX-910 Individual Study in Taxation

    Credits:

    1.00- 3.00

    Description:

    Independent study in Taxation

    Type:

    MBA Tax

Tracks

MSA Elective Tracks

The MS in Accounting Program has devised five different elective "tracks" to help you customize your degree to meet your career goals. You can follow one of the tracks listed below or create your own.

Public Accounting

  • BLLS-800 Business Law for Accountants

    Credits:

    3.00

    Description:

    Examines the philosophy and practice of substantive law affecting the formation, operation and discharge of commercial transactions and contracts, and business associations, including agency, partnership, corporation and trust forms of association. Aspects of property law as well as international dimensions are considered.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Business Law & Ethics

  • TAX-801 Issues in Federal Taxation

    Credits:

    3.00

    Description:

    This first course in taxation concentrates on the federal income taxation of individuals with some discussion of business taxation. The objective of the course is to explore the basic structure of individual income taxation, including the individual tax formula, income, deductions and credits and an introduction to property transactions. A major emphasis is placed on how tax laws affect everyday personal and business decisions.

    Type:

    MBA Tax

  • ACCT-803 Advanced Financial Accounting

    Prerequisites:

    ACCT 801;

    Credits:

    3.00

    Description:

    Building upon the treatment of financial accounting and reporting from ACCT 802, students learn the US GAAP accounting treatment of partnership and branch forms of organization, consolidations and business combinations. Governmental and not-for-profit methods of accounting are introduced.

    Type:

    MBA Accounting

  • ACCT-805 Auditing and Assurance Services

    Prerequisites:

    ACCT 801 or MBA 640;

    Credits:

    3.00

    Description:

    Students examine AICPA pronouncements and GAAS. They learn about internal audit programs and procedures and their interaction with the external audit and analytical review methods. Focusing on assurance services, students learn about quality and reliability of information for decision- making; assessment, management and auditing of risk; communication with markets, valuation issues, and audit risk; electronic data processing and commerce and system reliability issues.

    Type:

    MBA Accounting

For-profit Controllership

  • TAX-801 Issues in Federal Taxation

    Credits:

    3.00

    Description:

    This first course in taxation concentrates on the federal income taxation of individuals with some discussion of business taxation. The objective of the course is to explore the basic structure of individual income taxation, including the individual tax formula, income, deductions and credits and an introduction to property transactions. A major emphasis is placed on how tax laws affect everyday personal and business decisions.

    Type:

    MBA Tax

  • TAX-862 Taxation of Corporations

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of corporations and their shareholders. The effects of taxation on corporate formation, capital structures, distribution and liquidation are covered.

    Type:

    MBA Tax

  • ACCT-805 Auditing and Assurance Services

    Prerequisites:

    ACCT 801 or MBA 640;

    Credits:

    3.00

    Description:

    Students examine AICPA pronouncements and GAAS. They learn about internal audit programs and procedures and their interaction with the external audit and analytical review methods. Focusing on assurance services, students learn about quality and reliability of information for decision- making; assessment, management and auditing of risk; communication with markets, valuation issues, and audit risk; electronic data processing and commerce and system reliability issues.

    Type:

    MBA Accounting

Not-for-profit Controllership

  • TAX-801 Issues in Federal Taxation

    Credits:

    3.00

    Description:

    This first course in taxation concentrates on the federal income taxation of individuals with some discussion of business taxation. The objective of the course is to explore the basic structure of individual income taxation, including the individual tax formula, income, deductions and credits and an introduction to property transactions. A major emphasis is placed on how tax laws affect everyday personal and business decisions.

    Type:

    MBA Tax

  • TAX-872 Tax Exempt Organizations

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Tax and non-tax issues are studied in the formation of tax exempt organizations. Feeder organizations and unrelated business taxable income are covered in depth. Other topics covered include loss of tax exempt status and ceiling limitations on gift giving.

    Type:

    MBA Tax

  • ACCT-871 Not-For-Profit Accounting & Control

    Prerequisites:

    MBA 640 or ACCT 801;

    Credits:

    3.00

    Description:

    Covers fund accounting, encumbrance accounting, and GASB pronouncements, cost accounting and budgetary control for government and its agencies, medical, educational, religious and other nonprofit organizations. Students learn how to apply the cost benefit analysis in the resources allocation process, program planning, budgeting and reporting systems.

    Type:

    MBA Accounting

Fraud Examination 

  • ACCT-805 Auditing and Assurance Services

    Prerequisites:

    ACCT 801 or MBA 640;

    Credits:

    3.00

    Description:

    Students examine AICPA pronouncements and GAAS. They learn about internal audit programs and procedures and their interaction with the external audit and analytical review methods. Focusing on assurance services, students learn about quality and reliability of information for decision- making; assessment, management and auditing of risk; communication with markets, valuation issues, and audit risk; electronic data processing and commerce and system reliability issues.

    Type:

    MBA Accounting

  • ACCT-806 Fraud Examination

    Prerequisites:

    MBA 640 or ACCT 801;

    Credits:

    3.00

    Description:

    Examines the pervasiveness and genres of fraud and explores the motivations, opportunities, and rationalizations that facilitate fraudulent behavior. Methods of detection, investigation, and prevention of financial statement frauds and other types of financial-related frauds are covered.

    Type:

    MBA Accounting

  • BLLS-871 Corporate Crime and Financial Fraud

    Credits:

    3.00

    Description:

    The course will present an in-depth study of corporate crime and financial fraud using case law and recent major corporate debacles as case studies (i.e.; Enron-publicly traded energy company and Refco-Wall Street commodities trading firm) to explain theories of corporate, managerial, and third party professional criminal liability. These case studies will closely examine the particular financial accounting devices and schemes employed to defraud various stakeholders, the failure of the industry watchdogs to detect the fraudulent schemes, and the regulatory and legislative response aimed at restoring confidence in the marketplace. Other selected topics include: corporate governance, corporate finance, corporate compliance programs, ethical misconduct by outside legal, accounting, investment and banking professionals, Sarbanes Oxley Act (SOX), Foreign Corrupt Practices Act (FCPA),Organizational Sentencing guidelines and a selection of business financial crimes including mail fraud, wire fraud, money laundering, conspiracy, securities violations, qui tam litigation (whistleblowers) and financial accounting crimes. As an introduction to corporate governance, the course will also provide a basic foundation in the finance, legal and economic principles that define the corporate entity as a business organization such as capitalization, basic tax principles, legal requirements, management structure, financing options and stock issuance.

    Term:

    Offered Spring Term

    Type:

    MBA Business Law & Ethics

Information Technology

  • ISOM-815 Data Management and Big Data

    Prerequisites:

    MBA 740 or MBA 670, or permission of Instructor

    Credits:

    3.00

    Description:

    This course provides an understanding of the importance of information as an organizational resource, role of big data in organizations, and the application of tools to provide high quality information. It prepares students for today's big data revolution. Specifically, students will learn how data management techniques can address an organization's information management problems at both operational and strategic levels. The process of preparing quality data through the creation of information that is used for business intelligence will be covered through exercises and cases. Techniques for data modeling, data visualization, database design, and data retrieval will be emphasized. Students will learn how to design and model databases using the entity relationship modeling and normalization, and retrieve data from a database using SQL, an industry standard, and other current data management tools (e.g., Microsoft Access). Database management systems and big data techniques will be used, and applied to business problems. Students will complete a series of business-oriented hands-on exercises, prepare cases to understand the business case for effective data management and big data, and complete projects on database design and big data for business intelligence.

    Term:

    Offered Fall Term

    Type:

    MBA Info Systems & Operation

  • ISOM-828 ERP System and Process Reengineering

    Prerequisites:

    Take MBA-670;

    Credits:

    3.00

    Description:

    To manage complex business processes in today's multi-national, wired and wireless world, firms need integrated software packages to manage their global business. Enterprise Resource Planning (ERP) systems can support a wide range of business functions for all companies across industries. With ERP systems, business managers will be able to make decisions with accurate, consistent, and current data. This course provides students with an understanding of the nature of enterprise integration and enterprise software, business process reengineering, the implementation within organizations, and strategies for maximizing benefits from enterprise systems. Intensive lab projects on the SAP ERP System with real life business scenarios will be utilized to reinforce the student's understanding of enterprise systems functionality and business process concepts.

    Term:

    Offered Spring Term

    Type:

    MBA Info Systems & Operation

  • ISOM-840 Security and Privacy

    Prerequisites:

    take MBA-670;

    Credits:

    3.00

    Description:

    Students are introduced to the fundamental principles of information and big data security. Security vulnerabilities, threats and risks will be analyzed. Common types of computer attacks and counter-attacks will be identified. Security technologies such as biometrics, firewalls, intrusion detection systems and cryptography systems will be applied in conjunction with human based safeguards. Business continuity and disaster recovery planning will be covered. Students will then learn how to design and build a layered security defense combining several of the above controls to address the different challenges to data security. The managerial concerns of security and privacy of information will be stressed including the legal and privacy issues. Best practices for planning and auditing security and privacy will then be covered.

    Term:

    Offered Fall Term

In some cases, the above courses may not be recommended to you based on previous undergraduate course work. For example, many accounting majors have already taken a tax course at the undergraduate level. If you did well in the undergraduate level course, then TAX 801 would not be an elective we would suggest you take at the graduate level.

It is recommended that you consult your academic advisor for help with selecting your elective courses.

4+1 Program

If you’re earning an undergraduate business degree at a U.S. institution, you may qualify to earn your MSA, MST, MSF, MSFSB, MSA/MST, or MSA/MSF in as few as 10-12 months of full-time study or 16 months part-time study.

How to Apply

  • You must officially apply to the MSA, MST, MSF, MSFSB, joint MSA/MST, or joint MSA/MSF program during the final semester of your senior year of undergraduate study. (Applications from recent graduates will also be considered.)
  • If you have at least a 3.5 cumulative GPA in your final semester of your senior year, you can waive the GMAT or GRE requirement.
  • Top students will be automatically considered for merit-based fellowship awards (no separate application required).