Course Catalog
Core Courses
You must complete ten core courses of four credits each to graduate from the MSA program.
Prerequisite Courses
You may be required to take prerequisite courses depending on your undergraduate course of study. To find out, contact an Admissions Advisor at 1.866.817.2226 Ext. 3351.
Select a course below for more details:
- Prerequisite Courses:
- Core Courses:
Prerequisite Courses:
BU 2110 Quantitative Methods
This introductory course in quantitative analysis focuses on applications in service, manufacturing, and not-for-profit organizations. Topics include basic descriptive statistics, expected value, sampling, inference, regression analysis, forecasting, scheduling, linear programming and project management.
BU 2210 Financial Accounting
This course examines basic concepts and principles of financial accounting. After covering the accounting cycle, emphasis is placed on the recording and reporting of financial information conforming to the generally accepted accounting principles published by the Financial Accounting Standards Board, its predecessors, and the Security and Exchange Commission.
BU 2220 Management Accounting
This course shows students how to generate the information needed to help managers achieve goals and objectives. Students determine prices for products and services, decide whether or not to acquire equipment, prepare budgets, compare actual performance to budgets, decide what information is relevant to decisions, allocate costs to various activities in the organization and generate information in support of managerial decisions. Students receive instruction in a computer spreadsheet program and use spreadsheets to facilitate decision making.
Core Courses:
AC 5250 Financial Statement Analysis – 4 credits
This course describes the accounting principles used in compiling financial statements and the qualitative characteristics of data appearing on financial statements. After a thorough overview of financial statements, major tools and techniques are explained, including horizontal and vertical statements, common-size statements, ratio analysis, liquidity and activity ratios, profitability ratios, capital structure and profitability rations, market test rations, and cash flow ratios. The significance of interim financial statements and segment reporting is explored, as are analyses of management discussion and analysis (MDA) and annual reports.
AC 5620 Government and Non-Profit Reporting – 4 credits
This course covers the environment of government/non-profit accounting and financial analysis, budgeting control, revenues and expenditures, accounting for capital projects, related account groups and endowment management to include investments, accounting for business type and trustee activities, issues of reporting, disclosure, and non-profit organizations.
AC 5640 Auditing and Assurance – 4 credits
This course introduces the student to the audit process with an emphasis on the perspective of management in a CPA firm, while keeping internal processes in consideration. Topics include implementing control procedures and assessments using both the compliance and management methods. Audit planning, staffing and training are considered. Special topics include enterprise risk management and auditing non-profit and public organizations.
AC 5230 Financial Reporting – 4 credits
This course provides a comprehensive view of financial statements including balance sheets, income statements, ratio analysis, and cash flow statements. Some discussion of reporting of financial activities such as bonds and corporate debt will be covered, all with consideration for generally accepted accounting practices.
AC 5240 Cost Accounting – 4 credits
A study of the concepts, procedures and tools associated with reporting financial data on performance to an organization’s decision-makers. Emphasis is on the tools associated with planning, directing, and controlling an organization’s activities, all with the goal of performance improvement. Topics include activity based costing, earned value management, and budgeting activities.
AC 5550 Federal Taxation – 4 credits
This course explores corporate and personal income tax laws and their effects on private, public, and non-profit organizations. Emphasis on business strategy and tax considerations.
AC 5620 Ethics – 4 credits
This applied ethics course focuses on the ethical obligations of accountants based on ethical mandates in the business environment. Topics include ethics from the perspective of accounting and auditing, taxation, and consultation; a review of the content and function of the AICPA Code of Ethics; consideration of the environment in which ethical practices are judged; and expectations of accountants with respect to corporate responsibility. Students will have opportunities to consider notable cases as well as the evolving role of Sarbanes-Oxley, pressures for voluntary compliance, and how accountants exercise leadership within their organization with respect to ethical behavior.
AC 5730 Accounting for Mergers and Acquisitions – 4 credits
This course focuses attention on all key stages of the M&A lifecycle including conception, planning, the first 100 days post merger/acquisition, due diligence of intellectual property (IP), and ongoing evaluation and improvement.
MG 5590 Business Finance – 4 credits
Introduction to tools of financial analysis and problems of financial management, including cash, profitability, and capital budgeting. Various sources of corporate funds are considered including short-term, intermediate, and long-term arrangements.
AC 5810 Business Law – 4 credits
Application of law to managerial decisions and the relationship between legal and business strategy examining the role of the courts; litigation and alternative dispute resolutions; fundamentals of contract, tort, and criminal law; government regulation of business; legal forms of business organizations; ethical considerations in business; and international business transactions.
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