The Graduate Diploma in Professional Accounting (GDPA) is a non-degree certificate program designed for students who do not have an undergraduate degree in accounting, and for students who have an undergraduate degree in accounting from a non-US institution. The program can be completed at our Boston campus or completely online.
The GDPA Program prepares students for a professional career in public accounting, corporate management, nonprofit organizations, and government agency controllership, among other professions.
The GDPA Program consists of up to ten courses: eight core courses and two elective courses.
3.00
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.
MBA & Global MBA Core
MBA 640
3.00
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.
MBA Accounting
ACCT 801 or permission of instructor
3.00
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.
MBA Accounting
ACCT 801 or MBA 640
3.00
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.
MBA Accounting
3.00
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.
Offered Both Fall and Spring
MBA Business Law & Ethics
3.00
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.
MBA Tax
ACCT 802 or MBA 640; and MBA 650
3.00
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.
MBA International Business,MBA Accounting
MBA-640 Or ACCT-802
3.00
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.
MBA Accounting
Students may tailor their electives to their career goals by selecting one of the following career tracks:
ACCT 801 or permission of instructor
3.00
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.
MBA Accounting
ACCT 802 or MBA 640
3.00
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.
MBA Accounting
Take ACCT-802 and MBA-650; or program directors approval
3.00
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.
MBA Accounting
Take ACCT-801 and ACCT-804; or program directors approval
3.00
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.
MBA Accounting
MBA 640 or ACCT 802
3.00
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.
MBA Accounting
TAX 801 and TAX 861
3.00
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.
MBA Tax
Students with appropriate academic business backgrounds may be eligible to waive some of the core courses. Upon receipt of an application, all transcripts will be reviewed for waiver status. Applicants will be automatically notified of their waiver standing upon acceptance into the program.
