Suffolk University’s 4+1 Program recognizes the accomplishments of top undergraduate accounting majors granting those students with a 3.5 or higher cumulative GPA in their final semester of their senior year, from all U.S. institutions, to apply to our MS in Accounting Program (MSA), MS in Taxation Program (MST), or joint MSA/MST Program without having to take the GMAT or GRE exam.
The MSA Program consists of up to eighteen courses: six management preparation courses, two accounting preparation courses, four accounting core courses, three elective courses, two integrative global courses, and one capstone course.
3.00
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 peoples 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.
MBA & Global MBA Core
3.00
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.
Offered Both Fall and Spring
MBA & Global MBA Core
3.00
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.
Offered Both Fall and Spring
MBA & Global MBA Core
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 620, MBA 630, MBA 640
3.00
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.
Offered Both Fall and Spring
MBA & Global MBA Core
3.00
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 todays business practices. This course provides students with a strong foundation in marketing principles and practices required in upper level elective courses.
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 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
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
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
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
Choose three elective courses. No more than two electives may be accounting electives. Students selecting the Public Accounting Track may have to take four electives depending upon prior coursework.
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
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
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
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
TAX 801 and TAX 861
3.00
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.
MBA Tax
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
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
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
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
ACCT 801 or MBA 640
3.00
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.
MBA Accounting
3.00
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.
Offered Spring Term
MBA Business Law & Ethics
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
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
3.00
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.
Offered Both Fall and Spring
MBA & Global MBA Required
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
Take ACCT-802; or program directors approval
3.00
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
MBA Accounting
Students with appropriate academic business backgrounds may be eligible to waive some or all of the management and accounting preparation 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.
Preparation courses that are not waived may be satisfied by taking specified MBA and ACCT course offerings. These courses may be taken upon enrollment in the Graduate Programs in Accounting at Suffolk.
The MST program consists of up to thirteen courses: three accounting preparation courses, seven taxation core courses, and three 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
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
3.00
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.
MBA Tax
TAX 801 and TAX 861
3.00
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.
MBA Tax
TAX 801 and TAX 861
3.00
Concepts, principles and practices of taxation of partnerships and S-corporations, including the use of pass-through entities for tax planning.
MBA Tax
TAX 801 and TAX 861
3.00
Strategies of tax practice before the Internal Revenue Service. Topics covered include tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, and penalties.
MBA Tax
TAX 801 and TAX 861
3.00
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.
MBA Tax
4 TAX prefix courses, including Tax 801 and 861
3.00
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.
MBA Tax
TAX 801
3.00
Further consideration of tax issues as they affect the sole proprietor, including the Alternative Minimum Tax, nontaxable exchanges, basis rules and passive activities.
MBA Tax
TAX 801 and TAX 861
3.00
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.
MBA International Business,MBA Tax
TAX 801 and TAX 861
3.00
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.
MBA Tax
TAX 862
3.00
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.
MBA Tax
TAX 801 and TAX 861
3.00
Topics covered include use of living trusts, joint ownership, life insurance, charitable dispositions, inter vivos gifts, and the marital deduction. Problem areas discussed include the valuation and disposition of closely held businesses. Students participate in class discussions and are required to submit a written estate plan for a hypothetical client.
MBA Tax
TAX 801 and TAX 861
3.00
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.
MBA Tax
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
TAX 801 and TAX 861
3.00
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.
MBA Tax
1.00- 3.00
Independent study in Taxation
MBA Tax
Or any other 800-level course offered in the Sawyer Business School, with the approval of the Director of Graduate Programs in Taxation.
Students with appropriate academic business backgrounds may be eligible to waive some or all of the accounting preparation 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.
Preparation courses that are not waived may be satisfied by taking specified MBA and ACCT course offerings. These courses may be taken upon enrollment in the Graduate Programs in Taxation at Suffolk.
The MSA/MST joint degree program prepares students for successful professional careers in accounting, tax, and financial management in several contexts. The program provides concepts, technical knowledge and skills for immediate effectiveness.
The subject matter of the program is presented in a strategic framework that prepares graduates to function effectively as advisors to or members of senior management teams. The program allows students to develop a broad knowledge of taxation and enhanced expertise in the practice of taxation and tax advising along with an indepth knowledge of accounting theory and practice.
The MBA/MST Program provides students with the educational requirements to sit for the Uniform CPA Examination in Massachusetts.
The MSA/MST program consists of up to twenty-six courses: six management preparation courses, two accounting preparation courses, four accounting core courses, six taxation core courses, four elective courses, two integrative global courses, and two capstone courses.
3.00
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 peoples 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.
MBA & Global MBA Core
3.00
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.
Offered Both Fall and Spring
MBA & Global MBA Core
3.00
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.
Offered Both Fall and Spring
MBA & Global MBA Core
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 620, MBA 630, MBA 640
3.00
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.
Offered Both Fall and Spring
MBA & Global MBA Core
3.00
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 todays business practices. This course provides students with a strong foundation in marketing principles and practices required in upper level elective courses.
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 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
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
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
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
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
3.00
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.
MBA Tax
TAX 801 and TAX 861
3.00
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.
MBA Tax
TAX 801 and TAX 861
3.00
Concepts, principles and practices of taxation of partnerships and S-corporations, including the use of pass-through entities for tax planning.
MBA Tax
TAX 801 and TAX 861
3.00
Strategies of tax practice before the Internal Revenue Service. Topics covered include tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, and penalties.
MBA Tax
TAX 801 and TAX 861
3.00
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.
MBA Tax
Students select four (4) electives from tax, accounting, or any other 800-level course offered in the Sawyer Business School, provided prerequisites are met. At least two electives must be TAX.
Students planning to take the Uniform CPA Examination must choose ACCT 805 as an elective.
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
3.00
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.
Offered Both Fall and Spring
MBA & Global MBA Required
Take ACCT-802; or program directors approval
3.00
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
MBA Accounting
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
4 TAX prefix courses, including Tax 801 and 861
3.00
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.
MBA Tax
Students with appropriate academic business backgrounds may be eligible to waive some or all of the management and accounting preparation 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.
Preparation courses that are not waived may be satisfied by taking specified MBA and ACCT course offerings. These courses may be taken upon enrollment in the Graduate Programs in Accounting & Taxation at Suffolk.
