CPA-Ready Curriculum

You can earn an MSA degree in as few as 11 courses.

With a Suffolk MSA degree, you’ll graduate CPA-ready. That means you’ll be automatically eligible and well-prepared to sit for the CPA exam, regardless of your undergraduate major or professional experience.

Over the years, the CPA designation has become the gold standard for accountants across the business spectrum. Becoming a CPA typically leads to increased responsibilities, career opportunities, and financial rewards.

Suffolk sets you up for CPA licensure with practical, industry-driven curriculum. And your courses are enhanced with access to Wiley CPAexcel—a top-rated comprehensive CPA review software. Plus, you’ll get hands-on experience with consulting projects and case studies that prepare you for a competitive accounting position in businesses, nonprofits, and government agencies.

And with a wide range of electives in areas like public accounting, controllership (for profit/nonprofit), fraud examination, and information technology, you can customize your degree to meet your career goals.

*The curriculum below is for the 2014-2015 academic year. The 2015-2016 curriculum can be downloaded online.

MSA Curriculum

MSA Curriculum

11-19 Courses
31-55 Credits

Program Length
10-22 months of full-time study
20-36 months of part-time study

Required Introductory Course (1 credit)

  • SBS-600 Effective Career Planning

    Credits:

    1.00

    Description:

    SBS 600 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, SBS 600 is composed of several distinct parts, including the completion of a self-assessment instrument and their own written career development plan. In the campus sections of SBS 600, 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.

    Type:

    MBA & Global MBA Required

Management Preparation Courses (18 credits)

May be waived with credit
  • MBA-610 Organizational Behavior

    Credits:

    3.00

    Description:

    This course explores human behavior and the overall functioning of organizational structures on three levels: the individual, the group, and the organization. Theoretical bases of behavior are used to provide understanding of people's attitudes, motives, and behaviors in group and organizational settings as they relate to leadership, motivation, power, perceptions, group dynamics, communication, diversity, organizational culture, and decision making.

    Type:

    MBA & Global MBA Core

  • MBA-622 Operations & Data Analysis

    Credits:

    3.00

    Description:

    Introduces students to operations management in the services, manufacturing and distribution industries while covering statistics and quantitative analytic tools relevant to all functional areas. Applications include: supply chain management, total quality management, forecasting, inventory planning and control, project planning and management, risk analysis, process design, and human resources issues in a global economy. Analytic tools for these applications include descriptive statistics and graphics, uncertainty assessment, inferences from samples, decision analysis and models, and regression analysis.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

  • MBA-630 Economic Analysis for Managers

    Credits:

    3.00

    Description:

    This course develops the basic tools for microeconomic and macroeconomic analysis with emphasis on business decision-making and the impact of economic policy on organizational performance and competitiveness with respect to global business.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

  • MBA-640 Corporate Financial Reporting and Control

    Credits:

    3.00

    Description:

    Explores the structure and information content of the three principal financial statements of profit-directed companies, namely the income statement, balance sheet, and statement of cash flows. Students learn skills in how to use accounting information to analyze the performance and financial condition of a company, facilitate decision-making, planning and budgeting, and performance appraisal in a managerial context. Students with no prior background in accounting complete a programmed instruction in the mechanics of double entry accounting at the start of the course.

    Type:

    MBA & Global MBA Core

  • MBA-650 Value Based Financial Management

    Prerequisites:

    MBA-622, MBA-630 and MBA-640 or ACCT-800;

    Credits:

    3.00

    Description:

    This course introduces the basic principles of corporate finance. The main focus is on fundamental principles such as time value of money, asset valuation, and risk and return tradeoff. Topics to be covered also include cost of capital, capital budgeting, and capital structure.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

  • MBA-660 Marketing: the Challenge of Managing Value

    Credits:

    3.00

    Description:

    Marketing is changing - constantly driven by dramatic technology developments, globalization, and evolving consumption values, practices, and lifestyles. This course covers Marketing themes, theories, and trends that are critical for superior business performance in the 21st century. In this course, we will examine current marketing theory as it is being shaped by forward thinking academics and new developments in today's business practices. This course provides students with a strong foundation in marketing principles and practices required in upper level elective courses.

    Type:

    MBA & Global MBA Core

Accounting Preparation Courses (6 credits)

May be waived with credit
  • ACCT-801 Graduate Financial Accounting II

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-804 Cost and Managerial Accounting

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

Accounting Core Courses (12 credits)

  • ACCT-802 Graduate Financial Accounting III

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-824 Financial Reporting and Analysis

    Prerequisites:

    MBA-650 and ACCT-801 or program director approval

    Credits:

    3.00

    Description:

    Explores the assessment of corporate strategy in respect to creation and retention of value, identification and management of risk, and valuation of companies and financial securities. Students develop a framework for analyzing corporate performance and projecting future performance, assessing quality of accounting and disclosure, and examining research relevant to financial reporting and analysis and equity prices in the public financial markets.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-825 Advanced Topics in Managerial Accounting

    Prerequisites:

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

    Credits:

    3.00

    Description:

    Evaluates the importance of financial information in developing corporate strategies and assessing key performance areas. Students develop a framework to design accounting systems that comply with the corporate strategy and help managers to identify key performance indicators. Students learn how to balance financial and non-financial performance measures. Students also research and study organizational issues around the link between managerial incentives and performance measures.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-865 Accounting Information Systems

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

*ACCT-865 may be waived and an elective substituted.

Electives (9 credits)

Review elective tracks or choose any 800-level courses offered in the Sawyer Business School.

Integrative Global Courses and Capstone

Courses should be taken as late in the program as possible

  • ACIB-872 International Accounting

    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.

    Type:

    MBA International Business,MBA Accounting

  • ACCT-861 Leadership in the Financial Professions

    Prerequisites:

    ACCT-802 or program director approval

    Credits:

    3.00

    Description:

    Addresses the leadership skills and knowledge required to serve effectively as senior financial professionals in a challenging global economy. Understanding various leadership styles and their effect on accounting is a key component of this course. We examine accounting policy making and the standard setting process. Discussion includes the roles of the SEC, AICPA, FAF and FASB and also shadow policy makers such as Congress and Political Action Committees and their respective roles in creating accounting policy and practice. Students demonstrate and hone their leadership skills by making presentations to professional panelists on current issues facing the accounting profession.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • MBA-780 Managing in Global Environment

    Prerequisites:

    All MBA core courses except MBA 670 and MBA 680 Students seeking special permission to take MBA 780 (concurrent with pre-req, above capacity, etc.) should contact the MBA Programs office at 617-573-8306

    Credits:

    3.00

    Description:

    This course introduces the student to the fundamentals of the global business environment and the cross-cultural factors that affect management practice in this environment. Topics covered include: economic environment, free trade and regional integration, foreign direct investment, exchange rate determination and relevant government policies; the decision to go international; the multinational firm and its business functions.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Required

Or

  • MGIB-850 Global Travel Seminar

    Prerequisites:

    SBS-600

    Credits:

    3.00

    Description:

    The seminar is designed to develop student's awareness, understanding and knowledge of managing in an international context. The format will consist of several preparatory sessions, at Suffolk and an intensive one week seminar outside the United States. Topics will include, but are not limited to, managing cultural and structural differences, geo-political-economic considerations, international human resources and strategic management issues. The scheduling and the host country destination, as well as content emphasis, will vary from term to term. A maximum of two off-campus courses is permitted subject to the 30 credit residency requirement.

    Type:

    MBA International Business,Global MBA Required

Courses

  • ACCT-800 Graduate Financial Accounting I

    Prerequisites:

    Restricted to MSA, MST, GDPA, MSA/MST, MSA/MSF, MST/GDPA

    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.

    Term:

    Offered Both Fall and Spring

  • ACCT-801 Graduate Financial Accounting II

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-802 Graduate Financial Accounting III

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-803 Advanced Financial 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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-804 Cost and Managerial Accounting

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-805 Auditing and Assurance Services

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-806 Fraud Examination

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-824 Financial Reporting and Analysis

    Prerequisites:

    MBA-650 and ACCT-801 or program director approval

    Credits:

    3.00

    Description:

    Explores the assessment of corporate strategy in respect to creation and retention of value, identification and management of risk, and valuation of companies and financial securities. Students develop a framework for analyzing corporate performance and projecting future performance, assessing quality of accounting and disclosure, and examining research relevant to financial reporting and analysis and equity prices in the public financial markets.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-825 Advanced Topics in Managerial Accounting

    Prerequisites:

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

    Credits:

    3.00

    Description:

    Evaluates the importance of financial information in developing corporate strategies and assessing key performance areas. Students develop a framework to design accounting systems that comply with the corporate strategy and help managers to identify key performance indicators. Students learn how to balance financial and non-financial performance measures. Students also research and study organizational issues around the link between managerial incentives and performance measures.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-861 Leadership in the Financial Professions

    Prerequisites:

    ACCT-802 or program director approval

    Credits:

    3.00

    Description:

    Addresses the leadership skills and knowledge required to serve effectively as senior financial professionals in a challenging global economy. Understanding various leadership styles and their effect on accounting is a key component of this course. We examine accounting policy making and the standard setting process. Discussion includes the roles of the SEC, AICPA, FAF and FASB and also shadow policy makers such as Congress and Political Action Committees and their respective roles in creating accounting policy and practice. Students demonstrate and hone their leadership skills by making presentations to professional panelists on current issues facing the accounting profession.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-865 Accounting Information Systems

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-871 Not-For-Profit Accounting and Control

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-910 Directed Individual Study in Accounting

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACIB-872 International Accounting

    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.

    Type:

    MBA International Business,MBA Accounting

  • MBA-640 Corporate Financial Reporting and Control

    Credits:

    3.00

    Description:

    Explores the structure and information content of the three principal financial statements of profit-directed companies, namely the income statement, balance sheet, and statement of cash flows. Students learn skills in how to use accounting information to analyze the performance and financial condition of a company, facilitate decision-making, planning and budgeting, and performance appraisal in a managerial context. Students with no prior background in accounting complete a programmed instruction in the mechanics of double entry accounting at the start of the course.

    Type:

    MBA & Global MBA Core

  • TAX-801 Issues in Federal Taxation I

    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.

    Type:

    MBA Tax

  • TAX-802 Issues in Federal Taxation II

    Prerequisites:

    TAX-801 and TAX-861

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-861 Tax Research

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-862 Taxation of Corporations

    Prerequisites:

    TAX-801 and TAX-861

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-863 Tax of Pass-Through Entities

    Prerequisites:

    TAX-801 and TAX-861

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-864 Tax Practice and Procedures

    Prerequisites:

    TAX-801 and TAX-861

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-865 International Taxation I

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Introduces United States tax issues affecting foreign corporations and alien individuals. Compares United States taxing regimes applicable to United States tax residents and non-United States tax residents. Covers other topics including: the concept of sourcing of income, rules for determining whether a foreign corporation or alien individual has a United States trade or business, United States tax implications of having a United States trade or business, the role of income tax treaties, and United States tax issues affecting domestic corporations and United States tax resident individuals on foreign income.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA International Business,MBA Tax

  • TAX-866 State & Local Taxation

    Prerequisites:

    TAX-801 and TAX-861

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-867 Advanced Topics in Corporate Tax

    Prerequisites:

    TAX-801, TAX-861 and TAX-862

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-868 Estate Planning

    Prerequisites:

    TAX-801 and TAX-861

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-870 Federal Income Tax of Estates & Trust

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Presents concepts, principles and practices of income taxation of decedents' estates and trusts. Covers grantor trusts, charitable trusts, income in respect of a decedent, and accounting for income retained or distributed to beneficiaries via issuance of K1s.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-871 Taxation of Estates, Trusts and Gifts

    Prerequisites:

    TAX-801 and TAX-861

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-872 Tax Exempt Organizations

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Studies tax and non-tax issues in the formation of tax exempt organizations. Covers feeder organizations and unrelated business taxable income in depth. Also covers loss of tax exempt status and ceiling limitations on gift giving.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-874 International Taxation II

    Prerequisites:

    TAX-801 and TAX-861

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA International Business,MBA Tax

  • TAX-876 Tax Policy

    Prerequisites:

    TAX-801, TAX-861, and 1 additional TAX course

    Credits:

    3.00

    Description:

    Covers policy considerations in the development of proposed tax legislation. Examines tax policy issues in relation to empirical, political, and legal studies. Explores the tax legislative process.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-879 Personal Financial Planning

    Prerequisites:

    TAX-801 and TAX-861

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • TAX-910 Individual Study in Taxation

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    1.00- 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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

Tracks

MSA Elective Tracks

The MS in Accounting Program has devised five different elective "tracks" to help you customize your degree to meet your career goals. You can follow one of the tracks listed below or create your own.

Public Accounting

  • BLLS-800 Business Law for Accountants

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Business Law & Ethics

  • TAX-801 Issues in Federal Taxation I

    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.

    Type:

    MBA Tax

  • ACCT-803 Advanced Financial 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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-805 Auditing and Assurance Services

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

For-profit Controllership

  • TAX-801 Issues in Federal Taxation I

    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.

    Type:

    MBA Tax

  • TAX-862 Taxation of Corporations

    Prerequisites:

    TAX-801 and TAX-861

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • ACCT-805 Auditing and Assurance Services

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

Not-for-profit Controllership

  • TAX-801 Issues in Federal Taxation I

    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.

    Type:

    MBA Tax

  • TAX-872 Tax Exempt Organizations

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Studies tax and non-tax issues in the formation of tax exempt organizations. Covers feeder organizations and unrelated business taxable income in depth. Also covers loss of tax exempt status and ceiling limitations on gift giving.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Tax

  • ACCT-871 Not-For-Profit Accounting and Control

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

Fraud Examination 

  • ACCT-805 Auditing and Assurance Services

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-806 Fraud Examination

    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.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • BLLS-871 Corporate Crime and Financial Fraud

    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.

    Term:

    Offered Spring Term

    Type:

    MBA Business Law & Ethics

Information Technology

  • ISOM-815 Data Management and Big Data

    Prerequisites:

    MBA-670

    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.

    Term:

    Offered Fall Term

    Type:

    MBA Info Systems & Operation

  • ISOM-828 ERP System and Process Reengineering

    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.

    Term:

    Offered Spring Term

    Type:

    MBA Info Systems & Operation

  • ISOM-840 Security and Privacy

    Prerequisites:

    MBA-670

    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.

    Term:

    Offered Fall Term

In some cases, the above courses may not be recommended to you based on previous undergraduate course work. For example, many accounting majors have already taken a tax course at the undergraduate level. If you did well in the undergraduate level course, then TAX 801 would not be an elective we would suggest you take at the graduate level.

It is recommended that you consult your academic advisor for help with selecting your elective courses.

4+1 Program

If you’re earning an undergraduate business degree at a U.S. institution, you may qualify to earn your MSA, MST, MSF, MSFSB, MSA/MST, or MSA/MSF in as few as 10-12 months of full-time study or 16 months part-time study.

How to Apply

  • You must officially apply to the MSA, MST, MSF, MSFSB, joint MSA/MST, or joint MSA/MSF program during the final semester of your senior year of undergraduate study. (Applications from recent graduates will also be considered.)
  • If you have at least a 3.5 cumulative GPA in your final semester of your senior year, you can waive the GMAT or GRE requirement.
  • Top students will be automatically considered for merit-based fellowship awards (no separate application required).