The Graduate Diploma in Professional Accounting (GDPA) Program is designed for students who do not have an undergraduate degree in accounting, and for students who have an undergraduate degree in accounting from a non-US institution.

The GDPA, which is also available fully online, is designed for part-time study, making it manageable to work while taking classes. It is possible to complete the GDPA in fewer than 12 months.

The GMAT/GRE is not required for admission to the GDPA Program. Courses taken in the program are 100% transferable to the MSA Program, as long as the GDPA has not been completed. GDPA students interested in transferring to the MSA Program, who have completed at least 5 GDPA courses (but no more than 7), and have a 3.5 or higher cumulative GPA, waive the GMAT or GRE requirement for admission to the MSA.

Curriculum

Curriculum

6-10 Courses
18-30 Credits

Program Length
10-16 months of full-time study
16-28 months of part-time study

GDPA Core Courses (24 credits)

Maximum of four (4) can be waived
  • 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

  • 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 as well as 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-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-dpeth 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.

    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.

    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.

    Type:

    MBA Accounting

  • ACCT-865 Accounting Information Systems 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, implementation of internal controls, and privacy and data security issues.

    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

Electives (6 credits)

Students may tailor their electives to their career goals by selecting one of the following career tracks:

Public 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.

    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.

    Type:

    MBA Accounting

Corporate 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.

    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.

    Type:

    MBA Accounting

Not-for-Profit 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.

    Type:

    MBA Accounting

  • 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.

    Type:

    MBA Tax

Gainful Employment Disclosure

View the Federally Mandated Gainful Employment Disclosure for the Graduate Diploma in Professional Accounting