Accounting

Master of Science in Accounting (MSA)

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The Master of Science in Accounting (MSA) Program prepares students for successful professional careers in accounting. With a wide range of electives in areas like public accounting, controllership (for profit/not-for-profit), fraud examination, taxation, internal auditing, and information technology, you can customize your degree to meet your career goals. The program also prepares students who plan to pursue careers in teaching and research for entry to doctoral programs in accounting. 

The MSA provides concepts, technical knowledge, and skills for immediate effectiveness. It also establishes the basis for continual lifetime learning and development to meet future challenges as careers evolve. The subject matter in all the MSA courses is presented in a strategic framework, with a view to preparing graduates to function effectively as advisors to, or members of, senior management teams. When you graduate from the MSA program, you will automatically be eligible and well-prepared to sit for the CPA exam. That is because your courses are practical, industry-driven, and have received the Level-1 status with the MA Board of Public Accountancy.  Plus, you will have access to Wiley CPA excel – a top-rated comprehensive CPA review software – throughout your time as a student and until you have successfully passed the CPA exam.

MSA Curriculum

11-17 Courses
31-49 Credits

Program Length:

  • Full-time in as few as 9 months
  • Part-time in as few as 21 months

Required Introductory Course (1 credit)

Must be taken on campus in first semester of program.

Credits:

1.00

Description:

SBS 700 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, In the campus sections of SBS 700, 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.

Management Preparation Courses (9 credits)

May be waived.

Credits:

3.00

Description:

This course is required for MSA and MSF students and it is also a recommended elective for MBA students with a finance concentration. This course develops an understanding of the concepts, tools, and applications of economics at both the micro and macro level. The focus is on how economic analysis influences decision-making in the public and private sectors and how economic tools can enhance managerial effectiveness and organizational efficiency. The economic role of government and its impact on the business environment in a market economy, the factors that influence firm performance and competitiveness, and the role of financial institutions in the current economic environment are discussed throughout the course.

Credits:

3.00

Description:

This course introduces students to the concepts and applications of data analytics on large data sets for managerial decision making. Students will learn foundation skills needed to extract valuable information out of data, including various descriptive and predictive analytics techniques. Students develop knowledge of data visualization and interpretation coupled with conveying data, results and insights. Issues on data acquisition, storage and management will be discussed.

Prerequisites:

1 course from each of the following groups: MBA-615 or SBS-603; MBA-625 or SBS-604; MBA-640 or ACCT-800; These courses may be taken prior to or concurrently with MBA-650.

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.

MSA Preparation Courses (9 credits)

May be waived.

Credits:

3.00

Description:

This introductory-level accounting course provides students with a solid base in accounting fundamentals, including U.S. GAAP, the conceptual framework, nature of accounts, journal entries, and ultimately, financial statements. Provides in depth coverage of the process by which accountants analyze, journalize, post, and summarize transactions. Reviews and analyzes multiple examples of current financial statement presentations. Financial ratio analysis and time value of money techniques will be integral to this learning experience. For MSA, GDPA, & MST Students this is the first course in the financial accounting sequence. For MBA students, this potential elective course builds upon concepts learned in MBA 640 which is why it should be taken after completing or waiving MBA 640.

Credits:

3.00

Description:

Examines the concepts and practices of cost measurement: variable costing, cost-volume-profit analysis, setting goals and monitoring performance, standard costing, and variance analysis. Students 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. Students study analysis in support of decisions, such as pricing, setting product line and customer profitability policy, sourcing of products and services, and matching costing systems to strategy. For MSA, GDPA, & MST Students this is the first managerial accounting course you will take. For MBA students, this potential elective course builds upon concepts learned in MBA 640 which is why it should be taken after completing or waiving MBA 640.

Credits:

3.00

Description:

Examines the philosophy and practice of substantive law affecting the formation, operation and discharge of commercial transactions, contracts, and business associations. Topics include: agency, partnership, corporation and trust forms of association. Considers aspects of property law and international dimensions.

MSA Core Courses (18 credits)

If course is “must substitute,” select an elective following the rules outlined in the MSA-Approved Electives section.

Prerequisites:

ACCT-800 or MSA Program Director permission

Credits:

3.00

Description:

This is the first of two intermediate-level accounting courses that build on students' learning in ACCT 800, going in-depth into measurement and reporting of asset, liability, and stockholders' equity accounts for external financial reporting purposes. Discusses pronouncements of authoritative sources such as the SEC, AICPA, and the FASB. Introduces students to IFRS and their similarities to and differences from U.S. GAAP. Develops strong critical thinking and problem-solving skills.

Prerequisites:

ACCT-801 or MSA Program Director permission

Credits:

3.00

Description:

This is the second of two intermediate-level accounting courses. The critical thinking and problem-solving skills developed in ACCT 801 are broadened as this class tackles more complex accounting concepts, including: dilutive securities, earnings per share, investments, revenue recognition, income tax accounting, pensions and leases. Since accounting for many of these areas has been a source of substantial debate and major revisions in recent years, subject matter covered will be topical. Pertinent pronouncements of standard-setting bodies continue to be studied.

Prerequisites:

ACCT-800 or MBA-640

Credits:

3.00

Description:

Introduces the field of auditing, with a concentration in auditing historical financial statements in accordance with generally accepted auditing standards, and some exposure to auditing the internal control over financial reporting of large public companies. Covers the environment, standards, regulation, and law of auditing in the US, with some exposure to the international environment. Covers audit planning, risk, and materiality assessments, audit evidence, evaluation of internal control, documentation, and audit reports. Includes researching and resolving practice-oriented problems and practice in using computer-assisted audit techniques and electronic confirmations.

Prerequisites:

ACCT-800 or MBA-640

Credits:

3.00

Description:

Describes various transaction processing cycles and their use in the structured analysis and design of accounting information systems. Students gain an understanding of Enterprise Resource Planning softwares, Quickbooks, database design, XBRL, implementations of internal controls, and privacy and data security issues.

Prerequisites:

ACCT-800 or MBA-640

Credits:

3.00

Description:

Imparts an understanding of differences among nations in approaches to disclosure and choices of accounting measurement systems. Students 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. Students will assess how differences in industrial and ownership structures affect accounting performance measurement. Students will also analyze risk management, accounting for derivative contracts, consolidation accounting, budgetary control, and transfer pricing in a multinational company.

Credits:

3.00

Description:

Focuses on the federal income taxation of individuals with some discussion of business taxation. Explores the basic structure of individual income taxation, including the individual tax formula, income, deductions, and credits, and provides an introduction to property transactions. Emphasizes how tax laws affect everyday personal and business decisions.

Elective Courses (9 credits)

Your first elective must be an ACCT or TAX course. Your second and third electives can be any courses from the Approved MSA Electives List. If you received any "must substitute" under the MSA Core Courses section of this document, your fourth elective must be an ACCT course, your fifth elective must be a TAX course, and your sixth elective can be any course from the Approved MSA Electives List.

Capstone Course (3 credits)


Should be taken as late in the program as possible.

Prerequisites:

ACCT-802, ACCT-805, and ACCT-865 (previously or concurrently) or program director approval

Credits:

3.00

Description:

This student driven course develops professional and leadership skills that are needed to serve effectively as senior financial professionals in a challenging global economy. In this course students develop their independent learning and research proficiencies by investigating developing areas of accounting practice. Students broaden their appreciation of the accountant's role as a business advisor by examining current challenges for the accounting profession, considering the impact that professional activities have on various stakeholders, and how responsibilities of the profession are evolving in response. Students will develop their awareness of activities of policy makers and standard setters such as the SEC, FASB, and AICPA. Finally, students develop their effectiveness as professional colleagues throughout the semester by actively participating in team projects, developing both their written and oral presentation skills, and serving as project leaders.

Accounting Learning Goals & Objectives

Learning Goals Learning Objectives
Demonstrate ability to apply analytical reasoning skills to accounting problems, including financial statement analysis.(Analytical Reasoning)
  1. Identify the problem and related issues.
  2. Identify key assumptions.
  3. Generate salient alternatives.
  4. Examine the evidence and source of evidence.
  5. Identify conclusions, implications, and consequences.
Demonstrate in depth knowledge of accounting principles, concepts, and applications and the role accounting plays in organizations and society.(Depth of Knowledge)
  1. Demonstrate strong decision-making skills using model-building and evaluating the cost and benefit of available solutions.
  2. Understand both audit risk and business risk, identifying negative outcomes (including fraud) and evaluate methods through prevention, detection, and corrective controls. Ability to communicate the possible impact of identified risks and recommend corrective action.
  3. Identify what needs to be measured. Familiarity with appropriate measurement criteria, including US GAAP and IFRS, present the results objectively, and resolve ambiguities involving estimates.
  4. Demonstrate ability to prepare reports that are objective, concise, and clear, with relevant information that leads to appropriate conclusions and decision-making.
  5. Demonstrate the ability to utilize research skills to access, understand, and apply standards, rules, and other information, relying on industry trends, internal performance history, benchmarks, and best practices.
  6. Demonstrate the ability to use technology effectively and efficiently as a tool to assess and control risk, document work performed, research data, and build models.
Effectively articulate the role of ethics in management.(Ethics)
  1. Identify conflicts of interests and pressures that could lead to unethical conduct.
  2. Understand what kinds of questions are helpful to ask oneself when confronting an ethical dilemma.
  3. Demonstrate the ability to identify and take into account the interests of different stakeholders.
  4. Understand how business strategies that facilitate “doing good” can be made consistent with profitability.
  5. Understand that what is legal may not always be ethical and that what is ethical may sometimes not be legal.
  6. Appreciate that ethical norms vary across different countries and cultures.
Indicate an understanding of how culture, economic and political issues affect accounting and business decisions.(Global Awareness)
  1. Articulate fundamental challenges of global business.
  2. Analyze financial impacts of operating a global business.
  3. Demonstrate awareness of the existence and applicability of alternate (non US GAAP) accounting standards, such as IFRS, for financial reporting for global (non-US) businesses.
  4. Apply alternate accounting standards.
  5. Identify the sources of IFRS.
  6. Recognize the importance of IFRS in the future for US companies.
Demonstrate effective oral communication skills.(Oral Communication)
  1. Organize the presentation effectively.
  2. Deliver the presentation with attention to volume, clarity, grammatical correctness and precision.
  3. Develop the topic.
  4. Communicate with the audience.
  5. Use communication aids effectively.
  6. Summarize the presentation.
Demonstrate effective written communication skills.(Written Communication):
  1. Organize the presentation effectively.
  2. Deliver the presentation with attention to volume, clarity, grammatical correctness and precision.
  3. Develop the topic.
  4. Communicate with the audience.
  5. Use communication aids effectively.
  6. Summarize the presentation.

4+1 Program

Suffolk University’s 4+1 Program recognizes the accomplishments of top undergraduate business students by waiving the GMAT/GRE application requirements for students who meet the qualifications. Qualifying students can earn the MSA inn as few as nine (9) months of full-time study or 21 months of part-time study, or your MSA/MSFMSA/MST, or MSBA/MSA in as few as 16-21 months at Suffolk University. To qualify you must meet the following qualifications:

  • Must be a second semester senior earning an undergraduate degree in business or economics major at a U.S. Institution.
  • Applications from recent graduates will also be considered.
  • You must have at least a 3.3 cumulative GPA.
  • Top students will automatically be considered for merit-based fellowship awards. No separate application is required.

To apply, visit the Office of Graduate Admission, or contact us by phone at 617-573-8302 or by email.

Advising

Upon enrollment, students in the Graduate Programs in Accounting are assigned an academic advisor from the Accounting Department. Students are encouraged to discuss their academic interests and goals with their assigned academic advisor, especially when choosing elective courses.

In addition to this, the MSA Programs Office is available to respond to any questions or concerns and may be reached at 617-573-8044 ormsa@suffolk.edu.

Waiver/Transfer Policy

Waiver Policy

Management Preparation Courses may be waived. MSA Preparation Courses may be waived. MSA Core Courses may need to be substituted with approved elective. All waiver requests are evaluated upon a student’s acceptance into the MSA Program and are waived during the student’s first semester. Student may also elect to take a proficiency exam, for a fee, to gain a waiver for management preparation courses. Proficiency exams must be taken in the first semester and are administered on the Boston Campus.

To waive a management preparation course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the seven (7) years prior to MSA matriculation, with a “B” or better. To waive an MSA preparation course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the five (5) years prior to MSA matriculation, with a “B” or better. To substitute an approved elective for an MSA Core Course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the five (5) years prior to MSA matriculation, with a “B” or better, and provide official transcripts (with English translations, if applicable).

All MSA students must complete a minimum of 31 credits (10 courses and SBS 700) in the Sawyer Business School.

Transfer Credit Policy

Any candidate seeking transfer credits, taken at the graduate level from an AACSB-accredited MBA, MSA, MSF, or MST program, will be reviewed on a case-by-case basis. These credits may be considered for transfer if the credits do not apply to a previously completed degree.

Transfer credits must have an earned grade of with a "B" or better and have been taken within five (5) years prior to entering the Suffolk MSA program. However, at the discretion of the program director, MSA Core Courses may not be transferred if the subject material has changed significantly since completion. A maximum of six (6) credits of Elective or MSA Core Courses may be considered for transfer.

MSA Elective Tracks

With a wide range of electives in areas like public accounting, controllership (for profit/not-for-profit), fraud examination, taxation, finance, and information technology, you can customize your degree to meet your career goals.

Approved Electives by Discipline

Accounting

Prerequisites:

ACCT 801;

Credits:

3.00

Description:

Builds on all previous courses in the ACCT 800-series. Focuses on accounting for business combinations/consolidations and partnerships.

Prerequisites:

ACCT-800 or MBA-640

Credits:

3.00

Description:

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

Credits:

3.00

Description:

This course examines the techniques used by forensic accountants to conduct investigations of white collar crime. Students will learn what fraud is, how we prevent it, how we detect it, and how we document our findings. They will learn about the "elements of crime" that must be proven for a specific statute (e.g., Title 26 U.S.C. � 7201 - Tax Evasion) to be successfully prosecuted. A case study will be utilized to demonstrate the investigative process from inception to conclusion. Through the case, students will learn how to: gather and document evidence; write memorandums, affidavits, and recommendation of prosecution reports; conduct investigative interviews by preparing an interview outline, building rapport, asking follow-up questions, and learning to detect deceit; and provide testimony in a mock trial to a (friendly) prosecutor and (aggressive) defense attorney.

Prerequisites:

ACCT 800 or MBA 640, and MBA 650 or program director approval

Credits:

3.00

Description:

This course consists of two parts. The first part teaches students how to use Tableau to analyze large data sets and visualize data patterns to derive meaningful, actionable insights. We will utilize different data sets containing detailed information on sales, inventory, and other operational and financial metrics. This part will also introduce some basic tools used in accessing and compiling relevant big data from online resources such as the SEC's EDGAR website and Twitter. Students will be provided with necessary computer code and software to perform textual analysis for company documents and social media posts. The second part focuses on the analysis of financial statement data in an automated fashion. We will employ advanced tools in Excel along with the state-of-the-art data sources including Calcbench to perform financial data analytics and peer benchmarking. Our discussion on financial ratios and credit risk will have an analytical emphasis. This part will conclude with exercises on forecasting income statement data and valuing public companies.

Prerequisites:

ACCT-804 and ACCT-800 or MBA-640 or program director approval

Credits:

3.00

Description:

This case based course, teaches students how to better use information for improved decision making. Students will study how to identify the relevant information that is needed to make decisions. The decisions discussed will span a variety of business areas including accounting, finance, marketing and others. A special emphasis would be put on developing and strengthening the students' presentation skills in both face to face and online environments. Students will learn to speak influentially and effectively about numbers and communicate their conclusions and suggested decisions to different stakeholders.

Prerequisites:

Take MBA-650 and SBS-603 (previous); Take ACCT-804 and TAX-801 (previous or concurrent)

Credits:

3.00

Description:

This fast-paced, intensive course will help prepare students for the BEC and REG sections of the CPA exam. For the first half of the semester, the course will cover topics that aren't typically covered in an economics, finance, or cost accounting class, but that are covered on the BEC section of the CPA exam. These include COSO's internal control framework, the Sarbanes-Oxley Act, performance management, globalization, big data/data analytics, and more. Students will be expected to sit for BEC in mid- to late-October. For the second half of the semester, the course will cover topics that aren't covered in a personal federal taxation course, but that are covered on the REG section of the CPA exam. These include ethics, business law, government regulation of business and business structure, legal trusts and entities, taxation on property, and more. Students will be expected to sit for REG in early- to mid-January.

Prerequisites:

MBA-640 or ACCT-800

Credits:

3.00

Description:

Covers unique aspects of financial reporting in not-for-profit organizations and governmental units. Topics include fund accounting, encumbrance accounting, GASB pronouncements, cost accounting, and budgetary control for government and its agencies, healthcare, educational, religious and other not-for-profit organizations. Students learn how to apply the cost benefit analysis in the resources allocation process, program planning, budgeting and reporting systems.

Taxation

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

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

Credits:

3.00

Description:

Covers tax research methods, including identifying and defining tax questions, locating appropriate authority, and interpreting statutes, cases, and rulings. Emphasizes effective communication of research findings and recommendations, and proper administration, ethics and responsibilities of tax practice.

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

Introduces concepts, principles and practices of taxation of corporations and their shareholders. Covers the effects of taxation on corporate formation, capital structures, distribution and liquidation.

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

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

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

Explores strategies of tax practice before the Internal Revenue Service. Covers tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, penalties, interest assessed, and appeals.

Prerequisites:

TAX-801 and TAX-861 or approval of the MST Director

Credits:

3.00

Description:

This course studies the U.S. taxation of U.S. persons with non-U.S. income and/or activities. Covers foreign tax credit and foreign tax credit limitation, individuals with earned foreign income, controlled foreign corporations, Subpart F, investment in U.S. property, and transfer pricing. Also address compliance and disclosure requirements.

Prerequisites:

TAX-801 and TAX-861 or approval of the MST Director

Credits:

3.00

Description:

This course strikes a balance between theoretical concepts and practical, real-world issues and covers the interrelationships between the federal and state taxation systems. Includes the coverage of sales and use taxes, corporate income, franchise taxes, and excise taxes.

Prerequisites:

TAX-801 and TAX-862 or approval of the MST Director

Credits:

3.00

Description:

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

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

Includes a review and analysis, from an estate planning prospective, of legal principles critical to the development of an effective dispositive plan with a primary focus on past, current and proposed Federal tax law principles (under the income, gift, and estate tax statutes) pertinent to the development of a variety of estate plans. In addition, the course includes the discussion of particular estate planning problems and techniques for the purpose of determining the most effective means of achieving the client's goals.

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

Identifies concepts, principles and practices of the transfer taxation of decedents' estates, trusts and lifetime gifts. Covers valuation of property subject to estate and gift taxes, Generation Skipping Transfer Taxes, and the use of trusts for tax planning.

Prerequisites:

TAX-801 and TAX-861 or approval of the MST Director

Credits:

3.00

Description:

Studies U.S. taxation of non-U.S. persons with activities in the United States. Covers source of income, business investment, and financial planning from a tax perspective for non-U.S. persons doing business in the United States. Also addresses withholding, treaty implications, and compliance and disclosure requirements.

Prerequisites:

TAX-801, TAX-861, and 1 additional TAX course or approval of the MST Director

Credits:

3.00

Description:

Examines the history and evolution of the tax policy and budget process in the United States and the players in that process. Considers the issues of fairness, simplicity and efficiency in the context of the current tax system and evaluating past and current tax policy to make recommendations to craft new policy. Emphasizes the ethical dimensions involved in the tax policymaking process.

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

Presents the 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.

Business Law

Prerequisites:

MBA students only

Credits:

3.00

Description:

This course introduces students to three essential ingredients of innovation: Entrepreneurial Thinking, Information Technology in an Age of Disruption, and Law as Framework. Entrepreneurial thinking is a critical element in the creation, growth, and sustainability of an organization. In new ventures, entrepreneurs drive innovation with limited resources and within a flat organization. Information technology, strategically selected and implemented, can provide a significant, competitive advantage. Students will survey the 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. This course will contain experiential components, relating to Boston's world-class industries.

Prerequisites:

MBA 680 or MBA 730

Credits:

3.00

Description:

Examines the complex interactions among legal, political, economic and cultural forces. Students discuss contemporary international conflicts in the areas of trade,expropriation, political risk analysis, foreign direct investment, anti-dumping and countervailing duty laws, export control laws,extraterritoriality and taxation of income.

Credits:

3.00

Description:

Presents an in-depth study of corporate crime and financial fraud. Examines accounting devices and schemes employed to defraud stakeholders, failure of industry watchdogs, and the regulatory and legislative environment. Topics include:corporate governance, corporate finance, corporate compliance programs, ethical misconduct by outside legal, accounting,investment and banking professionals, Sarbanes Oxley Act, Foreign Corrupt Practices Act,Organizational Sentencing guidelines, mail fraud, wire fraud, money laundering,conspiracy, securities violations, qui tam litigation(whistleblowers)and financial accounting crimes.

Information Systems

Prerequisites:

MBA students only

Credits:

3.00

Description:

This course introduces students to three essential ingredients of innovation: Entrepreneurial Thinking, Information Technology in an Age of Disruption, and Law as Framework. Entrepreneurial thinking is a critical element in the creation, growth, and sustainability of an organization. In new ventures, entrepreneurs drive innovation with limited resources and within a flat organization. Information technology, strategically selected and implemented, can provide a significant, competitive advantage. Students will survey the 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. This course will contain experiential components, relating to Boston's world-class industries.

Credits:

3.00

Description:

Analyzes various real world business problems and explores the full scope of MS Excel's formulas, functions and features to create data models and present solutions. Students analyze data, design custom charts, graphs, PivotTables and Pivot charts, create three-dimensional workbooks, build links between files and endow worksheets with decision-making capabilities. Students conduct What-If Analysis, utilizing Scenario Manager, Solver, Data Tables and Goal Seek. This course provides the skills necessary to pass the Microsoft Office Specialist Certification in Excel.

Prerequisites:

This course was formerly ISOM-815

Credits:

3.00

Description:

Introduces the importance of information as an organizational resource, role of big data in organizations, and the application of tools to provide high quality information. Students will be able to select the most appropriate data management tool (e.g., SQL vs. non-SQL databases) to business scenarios. Develops the skills needed to succeed in today's big data environment through the application of data management techniques, cases and exercises. Students will become proficient in designing databases using entity relationship modeling and normalization, in building and querying databases of various sizes with Access and SQL (an industry standard), preparing high quality data and applying data visualizing techniques. Students will complete a series of business-oriented hands-on exercises, prepare cases, and complete projects on database design and big data.

Credits:

3.00

Description:

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. 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 are used to support a wide range of business functions for all companies across industries. With ERP systems, business managers are able to make decisions with accurate, consistent, and current data. Intensive lab projects on the SAP ERP System with real life business scenarios are utilized to reinforce understanding of enterprise systems functionality and business process concepts.

Credits:

3.00

Description:

This course teaches students how to build and maintain data warehouses, and how to analyze and use this data as a source for business intelligence and competitive advantage. Students study data mining concepts and the use of analytics tools and methods for producing business knowledge. Topics include extraction, transformation and loading; decision support systems; text, web and data mining models as well as data presentation/visualization including dashboards, scorecards and various charts. Students build a data warehouse and practice the extraction and filtering process used to produce high quality data warehouses. Students will use tools such as MS Excel, SAP Lumira, Tableau and SAP Business Warehouse.

Credits:

3.00

Description:

Predictive analytics make predictions about unknown future events. It is crucial for companies to ask the right questions, perform rigorous analysis, and take actions that will result in the most desirable outcomes. This course develops students' capability in applying the core concepts and techniques of predictive analytics to identify opportunity, recognize patterns, predict outcomes, and recommend optimal actions within the context of organizational decision-making. Topics include: business analytics life cycle, data pre- processing, linear and nonlinear regression, tree-based methods, model assessment and selection, and resampling methods.

Prerequisites:

Take ISOM-835

Credits:

3.00

Description:

This course is built upon the predictive modeling course and covers a broad collect of data mining and business intelligence techniques, including logistic regression, discriminant analysis, support vector machines, clustering methods, network analysis, association rule mining, text mining, etc. It focuses on turning data into business intelligence and eventually use data and analytics to create business value. The course takes a holistic approach of business analytics, starting from identifying and defining business questions, evaluating data quality, cleaning and preparing data to selecting models, interpreting outcomes, and communicating analysis and results to technical and management audiences. Throughout the course, students are involved in hands-on analysis using large sets of real data from a variety of industries. A term project and a formal presentation of the project are required.

Credits:

3.00

Description:

Introduces 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.

Credits:

3.00

Description:

Introduces business intelligence and data analytics. Business intelligence and data analytics help organizations in strategic and operational decision making by improving performance management, optimizing customer relations, monitoring business activity, and improving decision support. On a macro-level, the class will discuss business cases for the adoption of business intelligence and data analytics. We will discuss technologies and processes for gathering, storing, accessing, and analyzing data to provide users with better insights and business decisions. On a micro-level, students will use a variety of tools to build their skills in analyzing data to solve business problems. In summary, this course provides a conceptual understanding of business data resources and the development of capabilities for data preparation, warehousing, selection, description, mining, interpretation, visualization, communication, and innovation.

Credits:

3.00

Description:

Introduces the fundamental principles and concepts for effective management of supply chains via performance drivers such as procurement, facilities, inventory, transportation, and pricing. No company can do better than its supply chain, a complex network of organizations that collaboratively manage transformation processes to deliver final products/services to customers. Managing a supply chain is a tremendous challenge for most firms which, paradoxically, can also be a crucial source of competitive advantage. This is also a "how-to" course with an extensive use of Excel for supply chain managers and analysts who can benefit from experiencing hands-on familiarity with modeling supply chain applications along with data analysis and interpretation.

Credits:

3.00

Description:

Introduces the basic principles, tools and technique of the Project Management Life Cycle with practical real-life examples and scenarios. The basic concepts will be studied within the framework of the Project Management Book of Knowledge (PMBOK (R)Guide) guidelines set forth by the Project Management Institute (PMI). Other project management framework will be described though not in detail. The course will attempt to help students understand the relationship between good project management and successful software management, development and implementation, and the best practices at each stage of project planning, execution, control and closure. The course will also help build skills to research, analyze and report project management case studies that illustrate the topics covered in this course. PMP(R) and (PMBOK(R)Guide) are registered marks of the Project Management Institute, Inc.

Finance

Prerequisites:

MBA 650

Credits:

3.00

Description:

An in-depth analysis of financial statements, this course is designed to help investors and managers in their assessment of business entity. This course also analyzes financial services industry: bank financial statement analysis with an emphasis on off- balance sheet lending and borrowing, capital structure issues, and innovations in mortgage-backed securities and asset-based financing techniques are covered. Additionally, the tax implications of various derivative securities is studied.

Prerequisites:

MBA 650

Credits:

3.00

Description:

Students analyze markets for financial assets, including the money market and various bond and stock markets. They learn determinants of the level and structure of interest rates, the Federal Reserve impact on markets, how financial institutions operate with respect to their sources and uses of funds, essentials of the regulatory structure of financial markets, transaction costs, and interrelations among markets.

Prerequisites:

Take MBA 650

Credits:

3.00

Description:

This course extends the body of knowledge acquired in MBA 650. Students expand knowledge of dividend theory, capital structure theory, capital budgeting, long-term financing decisions, cash management and corporate restructuring, market efficiency, and risk and liability management.

Prerequisites:

MBA-650

Credits:

3.00

Description:

Students examine markets for investment procedures, valuation models, basic analytical techniques, and factors influencing risk/return tradeoffs. This course emphasizes the professional approach to managing investment assets. A variety of investment vehicles are discussed, including stocks, bonds, options, and futures.

Prerequisites:

MBA-650

Credits:

3.00

Description:

Students examine techniques and decision-making rules for the evaluation and selection of long-term investment projects by corporations and the interaction of investment and financing.

Prerequisites:

MBA-650

Credits:

3.00

Description:

Students explore the pricing of options and futures contracts, the characteristics of the markets in which these contracts are traded, options and futures strategies, and the application of these contracts in the hedging of financial positions. In addition, students are exposed to swap markets and a variety of swaps.

Prerequisites:

Take MBA-650;

Credits:

3.00

Description:

The course introduces students to the structure and management of international financial-services firms and methods through which financial institutions manage risk. The course discusses tools for identifying, measuring, evaluating, and managing risks, such as interest rate, credit, foreign exchange, liquidity, market, sovereign, and operational risk. The course also introduces key regulations and discusses important ethical issues in the financial-services industry.

Prerequisites:

MBA-650

Credits:

3.00

Description:

Students are introduced to mathematical statistics and basic econometrics. They study fundamental econometric tools as well as hypothesis testing, analysis of variance, linear regressions, simultaneous equations, and models of qualitative choice.

Prerequisites:

MBA-650

Credits:

3.00

Description:

This course covers corporate financial decisions in an international setting with a focus on foreign exchange management and capital budgeting.

Prerequisites:

FIN 810

Credits:

3.00

Description:

Students learn theory and techniques of scientific portfolio management, including the establishment of portfolio objectives, evaluation of portfolio performance, asset allocation strategies, and the use of derivative securities in portfolio insurance.

Prerequisites:

Take MBA-650;

Credits:

3.00

Description:

This course addresses the financial needs of private businesses, focusing on the financial motives and needs of private company owners and their advisors. The course is an opportunity to present private finance as a complement to corporate finance/public finance so as to prepare students to better serve or participate in making better financing decisions in the marketplace of privately held businesses.

Prerequisites:

MBA 650

Credits:

3.00

Description:

Students analyze the main functions of investment banks such as origination, syndication, and distribution of security issues. They examine pricing of new issues and secondary offerings by investment banks, mergers and acquisitions, leveraged buyouts, valuation of closely held companies, and restructuring of distressed companies. The role of investment bankers in restructuring industry and financing governments and ethical issues faced by investment bankers will be studied.

Prerequisites:

Take MBA-650;

Credits:

3.00

Description:

Students are introduced to the language and principles of real estate. Includes an overview of decision-making in the field, with particular emphasis on investment and asset management.

Prerequisites:

FIN-810 (may be taken concurrently)

Credits:

3.00

Description:

Students develop a framework for understanding, analyzing, and valuing modern financial instruments. Students examine several types of derivative securities and their use in managing financial risk. While the interests of issuers, intermediaries, and investors will all be considered, the primary emphasis will be on the perspective of corporate financial managers and the use of modern financial technology in the creation of value for shareholders.

Prerequisites:

Take FIN-810

Credits:

3.00

Description:

The course is designed to provide information on various types of fixed income securities and markets, theories and concepts of the term structure of interest rates and valuation of fixed income securities, measurement and management of risk for traditional bonds and bonds with embedded options, understanding of the role of derivatives such as mortgage-backed securities, asset-backed securities, swaps and exotic options, credit analysis and bond rating, portfolio management and performance evaluation. This course is generally offered as an intensive elective.

Prerequisites:

Take FIN-810;

Credits:

3.00

Description:

Students examine fundamental equity analysis as the convergence of a number of skills such as accounting, financial, and strategic analysis with detective work and experience. Students practice communicating and defending an argument, use a business analysis framework that helps tie together strategy and finance, practice model building and practical approach to profitability in the markets.

Entrepreneurship

Prerequisites:

MBA students only

Credits:

3.00

Description:

This course introduces students to three essential ingredients of innovation: Entrepreneurial Thinking, Information Technology in an Age of Disruption, and Law as Framework. Entrepreneurial thinking is a critical element in the creation, growth, and sustainability of an organization. In new ventures, entrepreneurs drive innovation with limited resources and within a flat organization. Information technology, strategically selected and implemented, can provide a significant, competitive advantage. Students will survey the 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. This course will contain experiential components, relating to Boston's world-class industries.

Credits:

3.00

Description:

In this introductory course you will learn a deliberate process of opportunity recognition. You will learn how to generate ideas that fit within your and your team's mindset, as well as your knowledge, skills and abilities intended to improve the likelihood of success. Once your opportunity is identified, you will determine its level of feasibility from the conceptual stage, industry and competitive analysis, through legal and financial risk areas, leading to a "go or no go" decision. Topics include the individual and team mindset, identifying, growing and seizing opportunities, the founder and the team, and growth strategies. Financial topics include verifying the cost structure, making credible assumptions, identifying financial needs and sources, and preparing forecast financial statements, leading to a final presentation pitching the feasibility of your opportunity.

Credits:

3.00

Description:

Corporate entrepreneurship refers to alternative approaches that existing firms use to innovatively generate new products, new services, new businesses and new business models. This course emphasizes the cultivation of each student's ability to evaluate innovations and business models for development in a corporate setting. It emphasizes various kinds of internal corporate ventures and multiple "external" collaborative approaches that include corporate venture capital investments, licensing and different types of alliances and formal joint ventures. Special emphasis will be placed on skills needed to promote and manage corporate entrepreneurship, including opportunity recognition, selling an idea, turning ideas into action, developing metrics for venture success and strategies for aligning corporate entrepreneurial projects with company strategies and growth opportunities and managing the conflicts that may arise between existing businesses and corporate entrepreneurial ventures. Students will also learn to identify the elements of an organization's culture, structure and reward and control systems that either inhibit or support the corporate entrepreneurship, and analyze how corporate entrepreneurial activities relate to a company's ability to drive innovation throughout the organization.

Organizational Behavior

Credits:

3.00

Description:

This course introduces learners to the concepts of Emotional Intelligence (EI). Learners will assess their own EI, examine how their EI impacts their performance in the workplace, and develop a plan to improve their own emotional intelligence. In addition, learners will study how EI concepts are applied in organizations via their use in selection, training, management development, coaching, and performance evaluation.

Prerequisites:

MBA 610 or MBA 710

Credits:

3.00

Description:

Students explore the nature of careers in the new economy. They learn how individual career strategy relates to the business strategy and competitiveness of employer firms. They also investigate possibilities for inter-firm career mobility and how individual enterprise, learning, and networking can influence industrial and economic prosperity.

Credits:

3.00

Description:

Most employees will encounter difficult interpersonal situations at some point in their careers. This course focuses on the high costs of incivility to employee well-being and productivity. Students will reflect on their experiences, learn techniques to improve their communication skills, and experientially practice having difficult conversations. Topics such as abusive supervision, sexual harassment, and abnormal psychology will also be covered. Students will gain insight into how to cope with challenging interpersonal situations, address problematic behaviors, and develop more positive relationships in the workplace.

Credits:

3.00

Description:

This course emphasizes the theory and skills of win-win negotiation. Students assess their own negotiation styles, analyze the process of negotiation, and apply theory-based skills for integrating problem solving approaches to negotiation. The course utilizes a mix of teaching tools, including readings, lectures, cases, exercises, videotapes, and role-playing.

Prerequisites:

MBA Students not eligible for this course.

Credits:

3.00

Description:

This course takes multiple approaches to the exploration of leadership. Emphasis is put on individual self-awareness as a critical precursor to leadership success. A wide range of activities, exercises, cases, and simulations are used to develop understanding of the dynamics of leadership. Team building, both as an activity and a topic for study, is used as the model to develop, practice, and improve individual leadership skills.

Prerequisites:

MBA 610 or MBA 710

Credits:

3.00

Description:

In this applied and experiential course, students will learn how to lead change efforts by collaborating with a community organization to address a change dilemma(s) they face. To do this, we will explore the defining conceptual frameworks of change management. We will examine the dynamics of envisioning change, assessing the need for change, developing intervention strategies, implementation considerations, understanding and managing resistance, and assessing the impact of change on the organization, its members, and other key stakeholders. In addition, students will learn, apply, and receive constructive feedback on their application of the methods and technologies used in the practice of leading change agents through service learning in community organizations. They will frame organizational issues and identify how to enter into, diagnose, and intervene in dynamic organizational settings.

Credits:

3.00

Description:

This course brings to light one of the most important yet vastly unmentionable topics of management: Failure. We will examine various aspects of failure from a sense making perspective at the organizational and individual levels, within emphasis on the latter. Examples of course questions include: What is failure? How do I usually handle it? Can I change if I want to? How? We will adopt an action learning pedagogical perspective so that students may enjoy the difference between mere knowing and understanding of material, on the one hand, and acting upon their understanding, on the other hand, to detect and possibly correct their frameworks for personal groundings, meaning-making, and failure handling strategies. There are no formal academic prerequisites for the course, except a desire for personal mastery and a white belt mentality.

Public Administration

Credits:

3.00

Description:

The primary focus will be on understanding the operational and strategic leadership aspects of managing mission driven, public service organizations. Specific emphasis will be placed on nonprofit corporations, including coursework that explores the legal, structural, and operational issues that are particular to such organizations.

Credits:

3.00

Description:

A decision-making course focusing on applying high speed information systems to support administrative and managerial functions. PMIS incorporates organizational assessments leading to purchasing computer hardware and software, office automation, and diverse communications including electronic automation, and diverse communications including electronic mail, Internet, telecommunications, and networking. Current events, professional journals and the technology presently used will be highlighted.

Credits:

3.00

Description:

Recessions and economic stagnation, loss of economic base, and natural disasters have significant consequences for the effectiveness of governments and nonprofits, yet during times of fiscal crisis these organizations carry more responsibility as people look to these organizations for leadership and relief from hardships. This course addresses strategies to prepare for and cope with fiscal crises. Students will learn to assess economic and financial vulnerability, develop management and budget methodologies that are adaptable to changing economic conditions, and develop strategies to ensure long-term financial viability and effectiveness of governments and nonprofits.

Credits:

3.00

Description:

This course is designed to build financial management skills for students who wish to start or advance nonprofit management careers and for students who are likely to interact with nonprofits, through grants, contracts, or partnerships. The course focuses on the effective allocation of resources to programs which, in turn, have been designed to achieve the strategic goals of a nonprofit organization. From this point of view, financial management is not a disconnected management function, but an integral part of what managers do to fulfill as nonprofit organization's mission. Basic financial management knowledge and skills - including financial analysis, budgeting, full-cost accounting, pricing services, performance measurement, control of operations and financial reporting are taught within the context of the organization's strategic goals.

Credits:

3.00

Description:

This course provides an in-depth look at today's philanthropic trends, patterns, and best practices in fundraising techniques.

Strategy

Credits:

3.00

Description:

This course is designed to provide you the tools to analyze your organization's competitive situation and develop innovative strategies and proposals that disrupt your competition and are game changers for your industry. You will also learn how to develop blue ocean strategies that create new growth opportunities and bring new customers into your industry. Next, you will learn how to assess existing business models and design business models supportive of your overall innovation-based strategy offerings. Lastly, you will learn how to access and leverage external sources of innovative ideas through the processes of open innovation, including crowd sourcing and co creation and their application in diverse industry settings.

Prerequisites:

MBA-650

Credits:

3.00

Description:

This course is designed to examine the underlying theoretical foundations and practice of decisions central to corporate strategy development. Since this subject is important to scholars in strategic management, financial economics, and public policy, it is approached from an integrative, interdisciplinary perspective. Topics include: the history of merger waves in America and comparative global trends; types of mergers; merger financial and economic motives; strategic and managerial motives; acquisition processes; synergy of the diversified corporate portfolio; empirical evidence of merger success; post-merger integration; divestment; takeover defense strategies; leveraged buyouts; and public policy issues. Students will develop conceptual and analytical skills required for effective merger and divestment analysis through class lectures, selected readings, case discussions, and guest speakers.

International Business

Prerequisites:

Please email Hillary Sabbagh at hsabbagh@suffolk.edu to register for a travel seminar.

Credits:

3.00

Description:

The Immersion course provides an opportunity for students to link their program work to hands-on experience and visits to real-life global companies. The highly experiential, intensive course combines classroom learning with a direct business and cultural experience. Students will work in teams directly for a client or several clients, solving real challenges, using their analytical skills, knowledge, and experience to develop feasible solutions. Required for all MBA students, the course will be offered globally or nationally to accommodate a variety of student needs.

Prerequisites:

Registration requires instructor approval

Credits:

3.00

Description:

An opportunity will provided for students to research, experience, analyze, and compare public policy development and implementation in the United States, and in other nations like Dublin, Ireland, and San Juan, Puerto Rico. The course consists of classroom lectures and independent research on the Suffolk campus as well as at a university related center in another country. Students may pick their specific research topics from a variety of public policy and program subject areas. This course may be taken twice, for a maximum of 6 credits.

Prerequisites:

MBA 680 or MBA 730

Credits:

3.00

Description:

Examines the complex interactions among legal, political, economic and cultural forces. Students discuss contemporary international conflicts in the areas of trade,expropriation, political risk analysis, foreign direct investment, anti-dumping and countervailing duty laws, export control laws,extraterritoriality and taxation of income.

Prerequisites:

MBA-650

Credits:

3.00

Description:

This course covers corporate financial decisions in an international setting with a focus on foreign exchange management and capital budgeting.

Credits:

3.00

Description:

This course addresses the creation of competitive advantage in a multinational firm. Topics include: analysis of the nature of globalization, the formulation and implementation of international strategy, market entry and organizational forms, and the management of global operations.

Prerequisites:

TAX-801 and TAX-861 or approval of the MST Director

Credits:

3.00

Description:

This course studies the U.S. taxation of U.S. persons with non-U.S. income and/or activities. Covers foreign tax credit and foreign tax credit limitation, individuals with earned foreign income, controlled foreign corporations, Subpart F, investment in U.S. property, and transfer pricing. Also address compliance and disclosure requirements.

Prerequisites:

TAX-801 and TAX-861 or approval of the MST Director

Credits:

3.00

Description:

Studies U.S. taxation of non-U.S. persons with activities in the United States. Covers source of income, business investment, and financial planning from a tax perspective for non-U.S. persons doing business in the United States. Also addresses withholding, treaty implications, and compliance and disclosure requirements.

Approved Electives by Career Path:

For-Profit Controllership

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

Introduces concepts, principles and practices of taxation of corporations and their shareholders. Covers the effects of taxation on corporate formation, capital structures, distribution and liquidation.

Prerequisites:

ACCT 800 or MBA 640, and MBA 650 or program director approval

Credits:

3.00

Description:

This course consists of two parts. The first part teaches students how to use Tableau to analyze large data sets and visualize data patterns to derive meaningful, actionable insights. We will utilize different data sets containing detailed information on sales, inventory, and other operational and financial metrics. This part will also introduce some basic tools used in accessing and compiling relevant big data from online resources such as the SEC's EDGAR website and Twitter. Students will be provided with necessary computer code and software to perform textual analysis for company documents and social media posts. The second part focuses on the analysis of financial statement data in an automated fashion. We will employ advanced tools in Excel along with the state-of-the-art data sources including Calcbench to perform financial data analytics and peer benchmarking. Our discussion on financial ratios and credit risk will have an analytical emphasis. This part will conclude with exercises on forecasting income statement data and valuing public companies.

Prerequisites:

ACCT-804 and ACCT-800 or MBA-640 or program director approval

Credits:

3.00

Description:

This case based course, teaches students how to better use information for improved decision making. Students will study how to identify the relevant information that is needed to make decisions. The decisions discussed will span a variety of business areas including accounting, finance, marketing and others. A special emphasis would be put on developing and strengthening the students' presentation skills in both face to face and online environments. Students will learn to speak influentially and effectively about numbers and communicate their conclusions and suggested decisions to different stakeholders.

Prerequisites:

Take MBA 650

Credits:

3.00

Description:

This course extends the body of knowledge acquired in MBA 650. Students expand knowledge of dividend theory, capital structure theory, capital budgeting, long-term financing decisions, cash management and corporate restructuring, market efficiency, and risk and liability management.

Prerequisites:

MBA-650

Credits:

3.00

Description:

Students examine markets for investment procedures, valuation models, basic analytical techniques, and factors influencing risk/return tradeoffs. This course emphasizes the professional approach to managing investment assets. A variety of investment vehicles are discussed, including stocks, bonds, options, and futures.

Prerequisites:

MBA-650

Credits:

3.00

Description:

Students examine techniques and decision-making rules for the evaluation and selection of long-term investment projects by corporations and the interaction of investment and financing.

Not-For-Profit Controllership

Prerequisites:

ACCT-804 and ACCT-800 or MBA-640 or program director approval

Credits:

3.00

Description:

This case based course, teaches students how to better use information for improved decision making. Students will study how to identify the relevant information that is needed to make decisions. The decisions discussed will span a variety of business areas including accounting, finance, marketing and others. A special emphasis would be put on developing and strengthening the students' presentation skills in both face to face and online environments. Students will learn to speak influentially and effectively about numbers and communicate their conclusions and suggested decisions to different stakeholders.

Prerequisites:

MBA-640 or ACCT-800

Credits:

3.00

Description:

Covers unique aspects of financial reporting in not-for-profit organizations and governmental units. Topics include fund accounting, encumbrance accounting, GASB pronouncements, cost accounting, and budgetary control for government and its agencies, healthcare, educational, religious and other not-for-profit organizations. Students learn how to apply the cost benefit analysis in the resources allocation process, program planning, budgeting and reporting systems.

Forensic Accounting

Prerequisites:

ACCT-800 or MBA-640

Credits:

3.00

Description:

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

Credits:

3.00

Description:

This course examines the techniques used by forensic accountants to conduct investigations of white collar crime. Students will learn what fraud is, how we prevent it, how we detect it, and how we document our findings. They will learn about the "elements of crime" that must be proven for a specific statute (e.g., Title 26 U.S.C. � 7201 - Tax Evasion) to be successfully prosecuted. A case study will be utilized to demonstrate the investigative process from inception to conclusion. Through the case, students will learn how to: gather and document evidence; write memorandums, affidavits, and recommendation of prosecution reports; conduct investigative interviews by preparing an interview outline, building rapport, asking follow-up questions, and learning to detect deceit; and provide testimony in a mock trial to a (friendly) prosecutor and (aggressive) defense attorney.

Credits:

3.00

Description:

Presents an in-depth study of corporate crime and financial fraud. Examines accounting devices and schemes employed to defraud stakeholders, failure of industry watchdogs, and the regulatory and legislative environment. Topics include:corporate governance, corporate finance, corporate compliance programs, ethical misconduct by outside legal, accounting,investment and banking professionals, Sarbanes Oxley Act, Foreign Corrupt Practices Act,Organizational Sentencing guidelines, mail fraud, wire fraud, money laundering,conspiracy, securities violations, qui tam litigation(whistleblowers)and financial accounting crimes.

Credits:

3.00

Description:

This course examines the administration of justice in the community courts. Topics include the role of the judge; relationships between prosecutors, defense lawyers, and the courts; the relationship between the courts and the police; the pros and cons of plea bargaining' the goals of sentencing; and the clash between victim's rights and defendant's rights. Difficult kinds of cases will be addressed, such as cases of domestic violence, child sexual abuse, and crime relating to substance abuse. Questions concerning judicial accountability and the role of judges in the community will also be raised.

Credits:

3.00

Description:

This course examines two subjects throughout the semester: substantive criminal law (e.g. what is money laundering, the insanity defense, conspiracy?); and criminal procedure: 4th Amendment (search and seizure), 5th Amendment (due process, self-incrimination, double jeopardy, etc.), 6th Amendment (right to a lawyer, public trial, etc..), 8th Amendment (cruel and unusual punishment), 14th Amendment (due process, equal protection of law), 1st Amendment (interaction of criminal law with free expression and with religious rights), and 2nd Amendment (firearms). Unlike other similar undergraduate and graduate courses, this one emphasizes principles and case summaries, de-emphasizes actual cases and case names, and does not entail teaching how to brief (summarize) cases.

Credits:

3.00

Description:

Introduces 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.

Information Technology

Prerequisites:

This course was formerly ISOM-815

Credits:

3.00

Description:

Introduces the importance of information as an organizational resource, role of big data in organizations, and the application of tools to provide high quality information. Students will be able to select the most appropriate data management tool (e.g., SQL vs. non-SQL databases) to business scenarios. Develops the skills needed to succeed in today's big data environment through the application of data management techniques, cases and exercises. Students will become proficient in designing databases using entity relationship modeling and normalization, in building and querying databases of various sizes with Access and SQL (an industry standard), preparing high quality data and applying data visualizing techniques. Students will complete a series of business-oriented hands-on exercises, prepare cases, and complete projects on database design and big data.

Credits:

3.00

Description:

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. 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 are used to support a wide range of business functions for all companies across industries. With ERP systems, business managers are able to make decisions with accurate, consistent, and current data. Intensive lab projects on the SAP ERP System with real life business scenarios are utilized to reinforce understanding of enterprise systems functionality and business process concepts.

Credits:

3.00

Description:

Introduces 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.

Tax Specialist

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

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

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

Introduces concepts, principles and practices of taxation of corporations and their shareholders. Covers the effects of taxation on corporate formation, capital structures, distribution and liquidation.

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

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

Prerequisites:

TAX-801 and TAX-861 or approval of the MST Director

Credits:

3.00

Description:

This course studies the U.S. taxation of U.S. persons with non-U.S. income and/or activities. Covers foreign tax credit and foreign tax credit limitation, individuals with earned foreign income, controlled foreign corporations, Subpart F, investment in U.S. property, and transfer pricing. Also address compliance and disclosure requirements.

Prerequisites:

TAX-801 and TAX-861 or approval of the MST Director

Credits:

3.00

Description:

This course strikes a balance between theoretical concepts and practical, real-world issues and covers the interrelationships between the federal and state taxation systems. Includes the coverage of sales and use taxes, corporate income, franchise taxes, and excise taxes.

Internal Auditing

Prerequisites:

ACCT-800 or MBA-640

Credits:

3.00

Description:

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

Prerequisites:

ACCT-804 and ACCT-800 or MBA-640 or program director approval

Credits:

3.00

Description:

This case based course, teaches students how to better use information for improved decision making. Students will study how to identify the relevant information that is needed to make decisions. The decisions discussed will span a variety of business areas including accounting, finance, marketing and others. A special emphasis would be put on developing and strengthening the students' presentation skills in both face to face and online environments. Students will learn to speak influentially and effectively about numbers and communicate their conclusions and suggested decisions to different stakeholders.

Prerequisites:

This course was formerly ISOM-815

Credits:

3.00

Description:

Introduces the importance of information as an organizational resource, role of big data in organizations, and the application of tools to provide high quality information. Students will be able to select the most appropriate data management tool (e.g., SQL vs. non-SQL databases) to business scenarios. Develops the skills needed to succeed in today's big data environment through the application of data management techniques, cases and exercises. Students will become proficient in designing databases using entity relationship modeling and normalization, in building and querying databases of various sizes with Access and SQL (an industry standard), preparing high quality data and applying data visualizing techniques. Students will complete a series of business-oriented hands-on exercises, prepare cases, and complete projects on database design and big data.

Credits:

3.00

Description:

Introduces business intelligence and data analytics. Business intelligence and data analytics help organizations in strategic and operational decision making by improving performance management, optimizing customer relations, monitoring business activity, and improving decision support. On a macro-level, the class will discuss business cases for the adoption of business intelligence and data analytics. We will discuss technologies and processes for gathering, storing, accessing, and analyzing data to provide users with better insights and business decisions. On a micro-level, students will use a variety of tools to build their skills in analyzing data to solve business problems. In summary, this course provides a conceptual understanding of business data resources and the development of capabilities for data preparation, warehousing, selection, description, mining, interpretation, visualization, communication, and innovation.

Credits:

3.00

Description:

Introduces the basic principles, tools and technique of the Project Management Life Cycle with practical real-life examples and scenarios. The basic concepts will be studied within the framework of the Project Management Book of Knowledge (PMBOK (R)Guide) guidelines set forth by the Project Management Institute (PMI). Other project management framework will be described though not in detail. The course will attempt to help students understand the relationship between good project management and successful software management, development and implementation, and the best practices at each stage of project planning, execution, control and closure. The course will also help build skills to research, analyze and report project management case studies that illustrate the topics covered in this course. PMP(R) and (PMBOK(R)Guide) are registered marks of the Project Management Institute, Inc.

Credits:

3.00

Description:

This course emphasizes the theory and skills of win-win negotiation. Students assess their own negotiation styles, analyze the process of negotiation, and apply theory-based skills for integrating problem solving approaches to negotiation. The course utilizes a mix of teaching tools, including readings, lectures, cases, exercises, videotapes, and role-playing.

Public Accounting - Audit

Prerequisites:

ACCT 801;

Credits:

3.00

Description:

Builds on all previous courses in the ACCT 800-series. Focuses on accounting for business combinations/consolidations and partnerships.

Prerequisites:

ACCT-800 or MBA-640

Credits:

3.00

Description:

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

Prerequisites:

ACCT-804 and ACCT-800 or MBA-640 or program director approval

Credits:

3.00

Description:

This case based course, teaches students how to better use information for improved decision making. Students will study how to identify the relevant information that is needed to make decisions. The decisions discussed will span a variety of business areas including accounting, finance, marketing and others. A special emphasis would be put on developing and strengthening the students' presentation skills in both face to face and online environments. Students will learn to speak influentially and effectively about numbers and communicate their conclusions and suggested decisions to different stakeholders.

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

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

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

Introduces concepts, principles and practices of taxation of corporations and their shareholders. Covers the effects of taxation on corporate formation, capital structures, distribution and liquidation.

Credits:

3.00

Description:

Presents an in-depth study of corporate crime and financial fraud. Examines accounting devices and schemes employed to defraud stakeholders, failure of industry watchdogs, and the regulatory and legislative environment. Topics include:corporate governance, corporate finance, corporate compliance programs, ethical misconduct by outside legal, accounting,investment and banking professionals, Sarbanes Oxley Act, Foreign Corrupt Practices Act,Organizational Sentencing guidelines, mail fraud, wire fraud, money laundering,conspiracy, securities violations, qui tam litigation(whistleblowers)and financial accounting crimes.

Credits:

3.00

Description:

Analyzes various real world business problems and explores the full scope of MS Excel's formulas, functions and features to create data models and present solutions. Students analyze data, design custom charts, graphs, PivotTables and Pivot charts, create three-dimensional workbooks, build links between files and endow worksheets with decision-making capabilities. Students conduct What-If Analysis, utilizing Scenario Manager, Solver, Data Tables and Goal Seek. This course provides the skills necessary to pass the Microsoft Office Specialist Certification in Excel.

Credits:

3.00

Description:

Introduces 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.

Credits:

3.00

Description:

Introduces business intelligence and data analytics. Business intelligence and data analytics help organizations in strategic and operational decision making by improving performance management, optimizing customer relations, monitoring business activity, and improving decision support. On a macro-level, the class will discuss business cases for the adoption of business intelligence and data analytics. We will discuss technologies and processes for gathering, storing, accessing, and analyzing data to provide users with better insights and business decisions. On a micro-level, students will use a variety of tools to build their skills in analyzing data to solve business problems. In summary, this course provides a conceptual understanding of business data resources and the development of capabilities for data preparation, warehousing, selection, description, mining, interpretation, visualization, communication, and innovation.

Credits:

3.00

Description:

Introduces the basic principles, tools and technique of the Project Management Life Cycle with practical real-life examples and scenarios. The basic concepts will be studied within the framework of the Project Management Book of Knowledge (PMBOK (R)Guide) guidelines set forth by the Project Management Institute (PMI). Other project management framework will be described though not in detail. The course will attempt to help students understand the relationship between good project management and successful software management, development and implementation, and the best practices at each stage of project planning, execution, control and closure. The course will also help build skills to research, analyze and report project management case studies that illustrate the topics covered in this course. PMP(R) and (PMBOK(R)Guide) are registered marks of the Project Management Institute, Inc.

Public Accounting - Tax

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

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

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

Introduces concepts, principles and practices of taxation of corporations and their shareholders. Covers the effects of taxation on corporate formation, capital structures, distribution and liquidation.

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

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

Prerequisites:

TAX-801 and TAX-861 or approval of the MST Director

Credits:

3.00

Description:

This course studies the U.S. taxation of U.S. persons with non-U.S. income and/or activities. Covers foreign tax credit and foreign tax credit limitation, individuals with earned foreign income, controlled foreign corporations, Subpart F, investment in U.S. property, and transfer pricing. Also address compliance and disclosure requirements.

Prerequisites:

TAX-801 and TAX-861 or approval of the MST Director

Credits:

3.00

Description:

This course strikes a balance between theoretical concepts and practical, real-world issues and covers the interrelationships between the federal and state taxation systems. Includes the coverage of sales and use taxes, corporate income, franchise taxes, and excise taxes.

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

Identifies concepts, principles and practices of the transfer taxation of decedents' estates, trusts and lifetime gifts. Covers valuation of property subject to estate and gift taxes, Generation Skipping Transfer Taxes, and the use of trusts for tax planning.

Credits:

3.00

Description:

Introduces business intelligence and data analytics. Business intelligence and data analytics help organizations in strategic and operational decision making by improving performance management, optimizing customer relations, monitoring business activity, and improving decision support. On a macro-level, the class will discuss business cases for the adoption of business intelligence and data analytics. We will discuss technologies and processes for gathering, storing, accessing, and analyzing data to provide users with better insights and business decisions. On a micro-level, students will use a variety of tools to build their skills in analyzing data to solve business problems. In summary, this course provides a conceptual understanding of business data resources and the development of capabilities for data preparation, warehousing, selection, description, mining, interpretation, visualization, communication, and innovation.

Public Accounting - Consulting and Advisory

Prerequisites:

ACCT-804 and ACCT-800 or MBA-640 or program director approval

Credits:

3.00

Description:

This case based course, teaches students how to better use information for improved decision making. Students will study how to identify the relevant information that is needed to make decisions. The decisions discussed will span a variety of business areas including accounting, finance, marketing and others. A special emphasis would be put on developing and strengthening the students' presentation skills in both face to face and online environments. Students will learn to speak influentially and effectively about numbers and communicate their conclusions and suggested decisions to different stakeholders.

Prerequisites:

MBA 650

Credits:

3.00

Description:

An in-depth analysis of financial statements, this course is designed to help investors and managers in their assessment of business entity. This course also analyzes financial services industry: bank financial statement analysis with an emphasis on off- balance sheet lending and borrowing, capital structure issues, and innovations in mortgage-backed securities and asset-based financing techniques are covered. Additionally, the tax implications of various derivative securities is studied.

Credits:

3.00

Description:

Analyzes various real world business problems and explores the full scope of MS Excel's formulas, functions and features to create data models and present solutions. Students analyze data, design custom charts, graphs, PivotTables and Pivot charts, create three-dimensional workbooks, build links between files and endow worksheets with decision-making capabilities. Students conduct What-If Analysis, utilizing Scenario Manager, Solver, Data Tables and Goal Seek. This course provides the skills necessary to pass the Microsoft Office Specialist Certification in Excel.

Prerequisites:

MBA-650

Credits:

3.00

Description:

This course is designed to examine the underlying theoretical foundations and practice of decisions central to corporate strategy development. Since this subject is important to scholars in strategic management, financial economics, and public policy, it is approached from an integrative, interdisciplinary perspective. Topics include: the history of merger waves in America and comparative global trends; types of mergers; merger financial and economic motives; strategic and managerial motives; acquisition processes; synergy of the diversified corporate portfolio; empirical evidence of merger success; post-merger integration; divestment; takeover defense strategies; leveraged buyouts; and public policy issues. Students will develop conceptual and analytical skills required for effective merger and divestment analysis through class lectures, selected readings, case discussions, and guest speakers.

Approved Electives for CPA Exam Preparation:

FAR

Prerequisites:

ACCT 801;

Credits:

3.00

Description:

Builds on all previous courses in the ACCT 800-series. Focuses on accounting for business combinations/consolidations and partnerships.

Prerequisites:

MBA-640 or ACCT-800

Credits:

3.00

Description:

Covers unique aspects of financial reporting in not-for-profit organizations and governmental units. Topics include fund accounting, encumbrance accounting, GASB pronouncements, cost accounting, and budgetary control for government and its agencies, healthcare, educational, religious and other not-for-profit organizations. Students learn how to apply the cost benefit analysis in the resources allocation process, program planning, budgeting and reporting systems.

REG

Prerequisites:

Take MBA-650 and SBS-603 (previous); Take ACCT-804 and TAX-801 (previous or concurrent)

Credits:

3.00

Description:

This fast-paced, intensive course will help prepare students for the BEC and REG sections of the CPA exam. For the first half of the semester, the course will cover topics that aren't typically covered in an economics, finance, or cost accounting class, but that are covered on the BEC section of the CPA exam. These include COSO's internal control framework, the Sarbanes-Oxley Act, performance management, globalization, big data/data analytics, and more. Students will be expected to sit for BEC in mid- to late-October. For the second half of the semester, the course will cover topics that aren't covered in a personal federal taxation course, but that are covered on the REG section of the CPA exam. These include ethics, business law, government regulation of business and business structure, legal trusts and entities, taxation on property, and more. Students will be expected to sit for REG in early- to mid-January.

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

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

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

Introduces concepts, principles and practices of taxation of corporations and their shareholders. Covers the effects of taxation on corporate formation, capital structures, distribution and liquidation.

Prerequisites:

TAX-801 or approval of the MST Director

Credits:

3.00

Description:

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

Prerequisites:

TAX-801 and TAX-862 or approval of the MST Director

Credits:

3.00

Description:

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

BEC

Prerequisites:

Take MBA-650 and SBS-603 (previous); Take ACCT-804 and TAX-801 (previous or concurrent)

Credits:

3.00

Description:

This fast-paced, intensive course will help prepare students for the BEC and REG sections of the CPA exam. For the first half of the semester, the course will cover topics that aren't typically covered in an economics, finance, or cost accounting class, but that are covered on the BEC section of the CPA exam. These include COSO's internal control framework, the Sarbanes-Oxley Act, performance management, globalization, big data/data analytics, and more. Students will be expected to sit for BEC in mid- to late-October. For the second half of the semester, the course will cover topics that aren't covered in a personal federal taxation course, but that are covered on the REG section of the CPA exam. These include ethics, business law, government regulation of business and business structure, legal trusts and entities, taxation on property, and more. Students will be expected to sit for REG in early- to mid-January.

Prerequisites:

MBA-650

Credits:

3.00

Description:

Students examine markets for investment procedures, valuation models, basic analytical techniques, and factors influencing risk/return tradeoffs. This course emphasizes the professional approach to managing investment assets. A variety of investment vehicles are discussed, including stocks, bonds, options, and futures.

Credits:

3.00

Description:

Introduces 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.

Prerequisites:

MBA students only

Credits:

3.00

Description:

This course introduces students to three essential ingredients of innovation: Entrepreneurial Thinking, Information Technology in an Age of Disruption, and Law as Framework. Entrepreneurial thinking is a critical element in the creation, growth, and sustainability of an organization. In new ventures, entrepreneurs drive innovation with limited resources and within a flat organization. Information technology, strategically selected and implemented, can provide a significant, competitive advantage. Students will survey the 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. This course will contain experiential components, relating to Boston's world-class industries.

Approved Electives for CMA Exam Preparation:

Prerequisites:

ACCT 801;

Credits:

3.00

Description:

Builds on all previous courses in the ACCT 800-series. Focuses on accounting for business combinations/consolidations and partnerships.

Prerequisites:

ACCT 800 or MBA 640, and MBA 650 or program director approval

Credits:

3.00

Description:

This course consists of two parts. The first part teaches students how to use Tableau to analyze large data sets and visualize data patterns to derive meaningful, actionable insights. We will utilize different data sets containing detailed information on sales, inventory, and other operational and financial metrics. This part will also introduce some basic tools used in accessing and compiling relevant big data from online resources such as the SEC's EDGAR website and Twitter. Students will be provided with necessary computer code and software to perform textual analysis for company documents and social media posts. The second part focuses on the analysis of financial statement data in an automated fashion. We will employ advanced tools in Excel along with the state-of-the-art data sources including Calcbench to perform financial data analytics and peer benchmarking. Our discussion on financial ratios and credit risk will have an analytical emphasis. This part will conclude with exercises on forecasting income statement data and valuing public companies.

Prerequisites:

ACCT-804 and ACCT-800 or MBA-640 or program director approval

Credits:

3.00

Description:

This case based course, teaches students how to better use information for improved decision making. Students will study how to identify the relevant information that is needed to make decisions. The decisions discussed will span a variety of business areas including accounting, finance, marketing and others. A special emphasis would be put on developing and strengthening the students' presentation skills in both face to face and online environments. Students will learn to speak influentially and effectively about numbers and communicate their conclusions and suggested decisions to different stakeholders.

Prerequisites:

Take MBA 650

Credits:

3.00

Description:

This course extends the body of knowledge acquired in MBA 650. Students expand knowledge of dividend theory, capital structure theory, capital budgeting, long-term financing decisions, cash management and corporate restructuring, market efficiency, and risk and liability management.

Prerequisites:

MBA-650

Credits:

3.00

Description:

Students examine techniques and decision-making rules for the evaluation and selection of long-term investment projects by corporations and the interaction of investment and financing.

Graduate Certificate in Accounting (GCA)

Learn more about this certificate
The Graduate Certificate in Accounting (GCA) is a 5-course program designed for individuals with little to no previous accounting experience. Courses will provide students with a foundation in accounting principles, including financial accounting, auditing, cost/managerial accounting and taxation. 

Fifteen credits are required for completion of the GCA. If a student waives a required course, a student must substitute those with an approved course by the program director. This part-time only program can be completed at our Boston campus or completely online.

Curriculum:

5 Courses
15 Credits

Program Length
Part-time in as few as 9 months

Required Courses (15 credits)

If course is "must substitute" select an elective off of Approved GCA Electives List.

Credits:

3.00

Description:

This introductory-level accounting course provides students with a solid base in accounting fundamentals, including U.S. GAAP, the conceptual framework, nature of accounts, journal entries, and ultimately, financial statements. Provides in depth coverage of the process by which accountants analyze, journalize, post, and summarize transactions. Reviews and analyzes multiple examples of current financial statement presentations. Financial ratio analysis and time value of money techniques will be integral to this learning experience. For MSA, GDPA, & MST Students this is the first course in the financial accounting sequence. For MBA students, this potential elective course builds upon concepts learned in MBA 640 which is why it should be taken after completing or waiving MBA 640.

Prerequisites:

ACCT-800 or MSA Program Director permission

Credits:

3.00

Description:

This is the first of two intermediate-level accounting courses that build on students' learning in ACCT 800, going in-depth into measurement and reporting of asset, liability, and stockholders' equity accounts for external financial reporting purposes. Discusses pronouncements of authoritative sources such as the SEC, AICPA, and the FASB. Introduces students to IFRS and their similarities to and differences from U.S. GAAP. Develops strong critical thinking and problem-solving skills.

Credits:

3.00

Description:

Examines the concepts and practices of cost measurement: variable costing, cost-volume-profit analysis, setting goals and monitoring performance, standard costing, and variance analysis. Students 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. Students study analysis in support of decisions, such as pricing, setting product line and customer profitability policy, sourcing of products and services, and matching costing systems to strategy. For MSA, GDPA, & MST Students this is the first managerial accounting course you will take. For MBA students, this potential elective course builds upon concepts learned in MBA 640 which is why it should be taken after completing or waiving MBA 640.

Prerequisites:

ACCT-800 or MBA-640

Credits:

3.00

Description:

Introduces the field of auditing, with a concentration in auditing historical financial statements in accordance with generally accepted auditing standards, and some exposure to auditing the internal control over financial reporting of large public companies. Covers the environment, standards, regulation, and law of auditing in the US, with some exposure to the international environment. Covers audit planning, risk, and materiality assessments, audit evidence, evaluation of internal control, documentation, and audit reports. Includes researching and resolving practice-oriented problems and practice in using computer-assisted audit techniques and electronic confirmations.

Credits:

3.00

Description:

Focuses on the federal income taxation of individuals with some discussion of business taxation. Explores the basic structure of individual income taxation, including the individual tax formula, income, deductions, and credits, and provides an introduction to property transactions. Emphasizes how tax laws affect everyday personal and business decisions.

Residency Requirement

To be awarded a graduate certificate from the Sawyer Business School, students must successfully complete a minimum of 15 credits, within the Sawyer Business School, as well as meet the individual requirements of a particular program.

Time for Completion

All graduate certificate programs must be completed within five (5) years after the start of graduate work unless otherwise noted by a particular program. All graduate courses must be satisfactorily completed and an overall average of 3.0, "B" or better, achieved for the entire graduate certificate program. Students requesting an extension for the time of program completion must submit it in writing and it will be evaluated on a case-by-case basis.

Advising

Upon enrollment students in the GCA are assigned an Accounting faculty advisor. Students are encouraged to discuss their academic interests and goals with their assigned faculty advisor.

The MSA Programs Office is also available to respond to any questions or concerns and may be reached at 617-573-8044 or gca@suffolk.edu.

Waiver and Transfer Policy

Graduate certificate courses, if waived, need to be substituted with an approved elective. To substitute an approved elective for a required course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the five (5) years prior to matriculation, "B" or better, and provide official transcript (with English translation, if applicable).

Candidates who apply within one year of completing their graduate certificate will have applicable courses applied to Sawyer Business School (SBS) graduate degree programs in the same discipline as the certificate as long a grade of "B" or better was earned in that course.

Candidates who apply beyond one year or from a certificate program outside their discipline will have coursework evaluated on a case by case basis for relevancy, current degree requirements and current Sawyer Business School waiver and transfer policies.

Transfer credits from the graduate certificate must have an earned grade of "B" or better and have been taken within five (5) years prior to entering a SBS graduate degree program. However, at the discretion of the program director, some courses may not be transferred if the subject material has changed significantly since completion.

Gainful Employment Disclosure

Dual Degree with MSF

The MSA is available as a Dual Degree with the Master of Science in Finance.
View the MSA/MSF Dual Degree Curriculum.

Dual Degree with MST

The MSA is available as a Dual Degree with the Master of Science in Taxation.
View the MSA/MST Dual Degree Curriculum.

Dual Degree with MSBA

The MSA is available as a Dual Degree with the Master of Science in Business Analytics.
View the MBSA/MSA Dual Degree Curriculum

Graduate Accounting Courses

Credits:

3.00

Description:

This introductory-level accounting course provides students with a solid base in accounting fundamentals, including U.S. GAAP, the conceptual framework, nature of accounts, journal entries, and ultimately, financial statements. Provides in depth coverage of the process by which accountants analyze, journalize, post, and summarize transactions. Reviews and analyzes multiple examples of current financial statement presentations. Financial ratio analysis and time value of money techniques will be integral to this learning experience. For MSA, GDPA, & MST Students this is the first course in the financial accounting sequence. For MBA students, this potential elective course builds upon concepts learned in MBA 640 which is why it should be taken after completing or waiving MBA 640.

Prerequisites:

ACCT-800 or MSA Program Director permission

Credits:

3.00

Description:

This is the first of two intermediate-level accounting courses that build on students' learning in ACCT 800, going in-depth into measurement and reporting of asset, liability, and stockholders' equity accounts for external financial reporting purposes. Discusses pronouncements of authoritative sources such as the SEC, AICPA, and the FASB. Introduces students to IFRS and their similarities to and differences from U.S. GAAP. Develops strong critical thinking and problem-solving skills.

Prerequisites:

ACCT-801 or MSA Program Director permission

Credits:

3.00

Description:

This is the second of two intermediate-level accounting courses. The critical thinking and problem-solving skills developed in ACCT 801 are broadened as this class tackles more complex accounting concepts, including: dilutive securities, earnings per share, investments, revenue recognition, income tax accounting, pensions and leases. Since accounting for many of these areas has been a source of substantial debate and major revisions in recent years, subject matter covered will be topical. Pertinent pronouncements of standard-setting bodies continue to be studied.

Prerequisites:

ACCT 801;

Credits:

3.00

Description:

Builds on all previous courses in the ACCT 800-series. Focuses on accounting for business combinations/consolidations and partnerships.

Credits:

3.00

Description:

Examines the concepts and practices of cost measurement: variable costing, cost-volume-profit analysis, setting goals and monitoring performance, standard costing, and variance analysis. Students 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. Students study analysis in support of decisions, such as pricing, setting product line and customer profitability policy, sourcing of products and services, and matching costing systems to strategy. For MSA, GDPA, & MST Students this is the first managerial accounting course you will take. For MBA students, this potential elective course builds upon concepts learned in MBA 640 which is why it should be taken after completing or waiving MBA 640.

Prerequisites:

ACCT-800 or MBA-640

Credits:

3.00

Description:

Introduces the field of auditing, with a concentration in auditing historical financial statements in accordance with generally accepted auditing standards, and some exposure to auditing the internal control over financial reporting of large public companies. Covers the environment, standards, regulation, and law of auditing in the US, with some exposure to the international environment. Covers audit planning, risk, and materiality assessments, audit evidence, evaluation of internal control, documentation, and audit reports. Includes researching and resolving practice-oriented problems and practice in using computer-assisted audit techniques and electronic confirmations.

Prerequisites:

ACCT-800 or MBA-640

Credits:

3.00

Description:

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

Credits:

3.00

Description:

This course examines the techniques used by forensic accountants to conduct investigations of white collar crime. Students will learn what fraud is, how we prevent it, how we detect it, and how we document our findings. They will learn about the "elements of crime" that must be proven for a specific statute (e.g., Title 26 U.S.C. � 7201 - Tax Evasion) to be successfully prosecuted. A case study will be utilized to demonstrate the investigative process from inception to conclusion. Through the case, students will learn how to: gather and document evidence; write memorandums, affidavits, and recommendation of prosecution reports; conduct investigative interviews by preparing an interview outline, building rapport, asking follow-up questions, and learning to detect deceit; and provide testimony in a mock trial to a (friendly) prosecutor and (aggressive) defense attorney.

Prerequisites:

ACCT 800 or MBA 640, and MBA 650 or program director approval

Credits:

3.00

Description:

This course consists of two parts. The first part teaches students how to use Tableau to analyze large data sets and visualize data patterns to derive meaningful, actionable insights. We will utilize different data sets containing detailed information on sales, inventory, and other operational and financial metrics. This part will also introduce some basic tools used in accessing and compiling relevant big data from online resources such as the SEC's EDGAR website and Twitter. Students will be provided with necessary computer code and software to perform textual analysis for company documents and social media posts. The second part focuses on the analysis of financial statement data in an automated fashion. We will employ advanced tools in Excel along with the state-of-the-art data sources including Calcbench to perform financial data analytics and peer benchmarking. Our discussion on financial ratios and credit risk will have an analytical emphasis. This part will conclude with exercises on forecasting income statement data and valuing public companies.

Prerequisites:

ACCT-804 and ACCT-800 or MBA-640 or program director approval

Credits:

3.00

Description:

This case based course, teaches students how to better use information for improved decision making. Students will study how to identify the relevant information that is needed to make decisions. The decisions discussed will span a variety of business areas including accounting, finance, marketing and others. A special emphasis would be put on developing and strengthening the students' presentation skills in both face to face and online environments. Students will learn to speak influentially and effectively about numbers and communicate their conclusions and suggested decisions to different stakeholders.

Prerequisites:

Take MBA-650 and SBS-603 (previous); Take ACCT-804 and TAX-801 (previous or concurrent)

Credits:

3.00

Description:

This fast-paced, intensive course will help prepare students for the BEC and REG sections of the CPA exam. For the first half of the semester, the course will cover topics that aren't typically covered in an economics, finance, or cost accounting class, but that are covered on the BEC section of the CPA exam. These include COSO's internal control framework, the Sarbanes-Oxley Act, performance management, globalization, big data/data analytics, and more. Students will be expected to sit for BEC in mid- to late-October. For the second half of the semester, the course will cover topics that aren't covered in a personal federal taxation course, but that are covered on the REG section of the CPA exam. These include ethics, business law, government regulation of business and business structure, legal trusts and entities, taxation on property, and more. Students will be expected to sit for REG in early- to mid-January.

Prerequisites:

Take ACCT-800, ACCT-801, and ACCT-805

Credits:

3.00

Description:

This fast-paced, intensive course will help prepare students for the AUD and FAR sections of the CPA exam. For the first half of the semester, the course will review the wide range of topics that are covered on the AUD section of the CPA exam. These include ethics, professional responsibilities, internal control, assessing risk and developing a planned process, evidence and procedures, audit sampling, IT systems, forming conclusions and reporting, auditing engagements and standards, review services, and more. Students will be expected to sit for AUD in early April. For the second half of the semester, the course will cover topics that aren't covered in a financial accounting series, but that are covered on the FAR section of the CPA exam. These include advanced accounting topics such as business combinations, derivatives and hedge accounting, and foreign currency transactions; state and local government concepts; not-for-profit accounting; and more. Students will be expected to sit for FAR in either late May or early July. Class will be a mix of on campus and online sessions, with some potential flexibility in the timing of the online sessions, depending on student needs.

Prerequisites:

ACCT-802, ACCT-805, and ACCT-865 (previously or concurrently) or program director approval

Credits:

3.00

Description:

This student driven course develops professional and leadership skills that are needed to serve effectively as senior financial professionals in a challenging global economy. In this course students develop their independent learning and research proficiencies by investigating developing areas of accounting practice. Students broaden their appreciation of the accountant's role as a business advisor by examining current challenges for the accounting profession, considering the impact that professional activities have on various stakeholders, and how responsibilities of the profession are evolving in response. Students will develop their awareness of activities of policy makers and standard setters such as the SEC, FASB, and AICPA. Finally, students develop their effectiveness as professional colleagues throughout the semester by actively participating in team projects, developing both their written and oral presentation skills, and serving as project leaders.

Prerequisites:

ACCT-800 or MBA-640

Credits:

3.00

Description:

Describes various transaction processing cycles and their use in the structured analysis and design of accounting information systems. Students gain an understanding of Enterprise Resource Planning softwares, Quickbooks, database design, XBRL, implementations of internal controls, and privacy and data security issues.

Prerequisites:

MBA-640 or ACCT-800

Credits:

3.00

Description:

Covers unique aspects of financial reporting in not-for-profit organizations and governmental units. Topics include fund accounting, encumbrance accounting, GASB pronouncements, cost accounting, and budgetary control for government and its agencies, healthcare, educational, religious and other not-for-profit organizations. Students learn how to apply the cost benefit analysis in the resources allocation process, program planning, budgeting and reporting systems.

Prerequisites:

Instructor's approval

Credits:

3.00

Description:

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

Prerequisites:

SBS-700, MBA-615, MBA-625, MBA-635, MBA-640, MBA-650 MBA-660, and Instructor's approval. Limited to MBA students only.

Credits:

3.00

Description:

Provides a hands-on, practical learning opportunity for a student-initiated experience at a domestic or international organization. Students work closely with the MBA advisor and faculty advisor regarding career-related learning outcomes. Over the course of a semester, students collaborate with their corporate internship supervisor and complete projects in either accounting, business law and ethics, entrepreneurship, finance, international business, strategy or tax. Offered every semester.

Prerequisites:

ACCT-800 or MBA-640

Credits:

3.00

Description:

Imparts an understanding of differences among nations in approaches to disclosure and choices of accounting measurement systems. Students 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. Students will assess how differences in industrial and ownership structures affect accounting performance measurement. Students will also analyze risk management, accounting for derivative contracts, consolidation accounting, budgetary control, and transfer pricing in a multinational company.