Suffolk University - MBA/Graduate Diploma in Professional Accounting

Degree Requirements

The MBA/GDPA consists of 37– 61 credits.

MBA Required Introductory Course (1 Credit)

MBA-600 Effective Career Planning

Credits:

1.00

Description:

A hands-on behavioral simulation run in teams, this course highlights the interpersonal dynamics that occur between people as they address strategic and operating issues; issues that often involve departmental interdependencies, power relationships, and judgment. MBA 600 emphasizes experiential learning through doing. Working in teams, students assume different roles in the organization. Each role contains extensive information on past business decisions and correspondence on current issues, problem symptoms, and decision situations.

Type:

MBA & Global MBA Required

MBA Core Courses* (24 Credits)

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 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.

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 620, MBA 630, MBA 640

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 todays 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
MBA-670 Information Management for Competitive Advantage

Credits:

3.00

Description:

This course focuses on exploiting information systems (IS) and information technology (IT) for a competitive advantage. It explores the impact of IS and IT on the internal and external environments of organizations. It examines decisions needed for effective deployment of IS and IT, such as IT infrastructures selection, valuation of IT business models, and analysis of the operational benefits and risks. The course also introduces students to the opportunities and challenges of managing technology activities to meet the needs of business executives, IT executives, users, and IT partners.

Term:

Offered Both Fall and Spring

Type:

MBA & Global MBA Core
MBA-680 Managing in the Ethical & Legal Environment

Credits:

3.00

Description:

This course explores multidisciplinary analytical techniques and case analysis as strategic management tools to assist executives in successful navigation of an increasingly complex, evolving, and highly competitive business environment in which ethical, legal, economic, and regulatory forces are continuously reshaping the global marketplace both to create and limit competitive opportunities.

Term:

Offered Both Fall and Spring

Type:

MBA & Global MBA Core

Global Requirement (3 Credits)

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

GDPA Related Courses (21 Credits)

ACCT-801 Graduate Financial Accounting I

Prerequisites:

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 II

Prerequisites:

ACCT 801 or permission of instructor

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-804 Cost Information, Decision and Control

Prerequisites:

ACCT 801 or MBA 640

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-865 Technology and Financial Information Systems

Prerequisites:

MBA-640 Or ACCT-802

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
ACIB-872 Multinational Financial Analysis and Control

Prerequisites:

ACCT 802 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
BLLS-800 Business Law

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

These courses may be waived and another elective substituted at the discretion of the Director of Graduate Programs in Accounting.

MBA Elective (3 Credits)

Elective courses must be chosen at the 800-level or higher. Can be TAX, but not ACCT.

GDPA Electives (6 Credits)

Two accounting courses numbered 800 or above.

* One elective must be in International Business area (i.e., ACIB 872 can fulﬁll this requirement).

Waiver Policy

Core courses may be waived. Required MBA Courses (MBA 600, MBA 780 and MBA 800) cannot be waived.

To waive a Core Course a student must successfully complete equivalent academic coursework at the undergraduate/graduate level in the seven years prior to MBA matriculation (“B”or better).

MBA/Graduate Diploma in Professional Accounting

Degree Requirements

MBA Required Introductory Course (1 Credit)

MBA-600 Effective Career Planning

Credits:

Description:

Type:

MBA Core Courses* (24 Credits)

MBA-610 Organizational Behavior

Credits:

Description:

Type:

MBA-622 Operations & Data Analysis

Credits:

Description:

Term:

Type:

MBA-630 Economic Analysis for Managers

Credits:

Description:

Term:

Type:

MBA-640 Corporate Financial Reporting and Control

Credits:

Description:

Type:

MBA-650 Value Based Financial Management

Prerequisites:

Credits:

Description:

Term:

Type:

MBA-660 Marketing: the Challenge of Managing Value

Credits:

Description:

Type:

MBA-670 Information Management for Competitive Advantage

Credits:

Description:

Term:

Type:

MBA-680 Managing in the Ethical & Legal Environment

Credits:

Description:

Term:

Type:

Global Requirement (3 Credits)

MBA-780 Managing in Global Environment

Prerequisites:

Credits:

Description:

Term:

Type:

GDPA Related Courses (21 Credits)

ACCT-801 Graduate Financial Accounting I

Prerequisites:

Credits:

Description:

Type:

ACCT-802 Graduate Financial Accounting II

Prerequisites:

Credits:

Description:

Type:

ACCT-804 Cost Information, Decision and Control

Prerequisites:

Credits:

Description:

Type:

ACCT-865 Technology and Financial Information Systems

Prerequisites:

Credits:

Description:

Type:

ACIB-872 Multinational Financial Analysis and Control

Prerequisites:

Credits:

Description:

Type:

BLLS-800 Business Law