Fully Employed Master of Business Administration: Specialization in Accounting

Foundations of Management

A foundational course for all MBA students. It is designed to ensure all MBA students have the knowledge and skills required to be successful in the MBA program. Students will be required to demonstrate competency in finance, global business, economics, organizational behavior, operations management, human resources, ethics, and law. This course will also help students bridge the scholar-practitioner divide through teaching research and critical thinking skills needed to be successful in the program. (3 units)

Marketing Management

This course investigates the strategic implications and considerations of marketing management decisions. The course covers the formulation and implementation of effective planning for market development. Substantive and procedural aspects of marketing will also be addressed. Pre- or Co- Requisite: BUS 503. (3 units)

Economic Analysis for the Changing Business Environment

This course surveys economic theory, techniques for recognizing and interpreting economic indicators, analyzing industries, price elasticity, and business and economic cycles that affect organizations and industries. Prerequisite: BUS 217, BUS 218, or BUS 503. (3 units)

Financial Management

The course focuses on the application and development of management decision making and problem solving skills in the financial area. Specific topics of discussion include financial statement analysis, credit and operational risk, financial planning and budgeting, asset valuation, cash flow analysis and capital budgeting, and firm valuation from a value-based management and corporate governance perspective. Pre- or Co- Requisite: BUS503 or ACC 250 (for Healthcare Administration, MA students). (3 units)

Quantitative Business Modeling

This course focuses in business computer applications for the manager. Computer models will be created to aid in forecasting, budgeting, and other decision-making processes. The emphasis will be placed on pro-forma financial statements as well as cash flow analysis. Prerequisite: Basic knowledge of Microsoft Excel. (3 units)

Global Business Management

This course focuses on management perspectives, economics, finance, culture, politics, legal, and organizational issues associated with international business operations. Course materials address business strategies, enterprise management alternatives, political and economics relations, comparative national systems, and the global economy. Pre- or Co-requisites: BUS 503 or IDS 500. (3 units)

Strategic Management

Using the case analysis method, a course in which students learn the tasks of strategic management in the business firm: establishing an effective vision; setting strategic and financial objectives that are grounded in solid market data; forming and implementing an appropriate strategy; and evaluating organizational performance. With written, verbal, and presentation assignments, students develop the ability to identify, analyze, and make recommendations regarding strategic organizational problems in order to learn a variety of conceptual approaches to strategic thinking. Pre- or Co-requisites: BUS 503 or IDS 500. (3 units)

Interdisciplinary Culminating Project

This course, by its very nature, is an opportunity for students to integrate and apply the summative knowledge and competencies accumulated during their MBA courses. The course is designed to assess cognitive, affective, practical and presentation skills. Students will integrate their Master?s coursework knowledge by developing an interdisciplinary final project that incorporates functional areas such as strategic management, operations, marketing, business law and regulations, finance, and HR issues. This project will encourage students to understand the internal mechanisms and structures of how firms build and sustain superior competitive positions and achieve long-run profitability. Prerequisite: BUS 503. (3 units)

Contemporary Issues in Auditing and Assurance

This course will cover advanced topics of independent assurance services such as principles and concepts related to evidence, risk assessment, and testing. Topics may also include statistical sampling techniques, special purpose reports, non-audit attest engagements, and forensic accounting. Particular attention will be placed on current issues such as recent changes in the standards for accounting and review engagements. Prerequisite: Accounting Concentration. (3 units)

Taxation for Business Entities

This course will focus on the federal tax implications of the formation, activity, and dissolution of business entities such as corporations, estates, trusts, and partnerships. This course will also incorporate techniques for tax planning and research. Prerequisite: Accounting concentration. (3 units)

Advanced Topics in Financial Accounting

This course will focus on contemporary issues in financial accounting such as the convergence of U.S. and international accounting standards, segment and interim reporting requirements, SEC financial reporting, hedging of foreign currency risk, variable interest entities (VIEs), and other current accounting issues as they develop. Students will develop effective writing skills through the use of problems and assignments focused specifically on the writing requirements for accounting professionals. Prerequisite: Accounting Concentration. (3 units)

Ethics and Professional Responsibility for CPAs

A number of ethical failures in business have resulted in the necessity for this course in recent years. As such, this course focuses on the ethical and professional responsibilities of CPAs in public and private practice. Ethical reasoning, corporate governance, decision making and ethical frameworks will be examined to provide a base of understanding. The AICPA Code of Professional Conduct and other professional standards will also be studied as they apply to the practice of accounting. Prerequisite: Accounting concentration. (3 units)