This concentration requires that students take at
least 18 credits beyond the M.B.A. core, foundation, and integrative courses.
Accounting for Managers (22:010:502 (FT)/22:010:577 (PT)) is part of the M.B.A. core (required for all students) and is a
prerequisite for the other accounting courses (unless another prerequisite is
specifically noted).
Students must choose one of two areas on which to
focus: CPA Exam Content or Taxation
AREA 1: CPA EXAM CONTENT
Required Courses
(15 credits)
|
Course Number
|
Title
|
Credits
|
|
22:835:604
|
Auditing Concepts
|
3
|
|
22:835:603
|
Income Taxation*
|
3
|
|
22:835:501
|
Intermediate Accounting I
|
3
|
|
22:835:502
|
Intermediate Accounting II
|
3
|
|
22:835:627
|
Managerial and Cost Accounting**
|
3
|
*Note: This course may also be listed with course
number 22:010:603.
**Note: This course is also listed as Management
Accounting and Control (22:010:601).
Electives
(3 credits)
|
Course Number
|
Title
|
Credits
|
|
22:010:660
|
Accounting for the Digital Era
|
3
|
|
22:835:628
|
Advanced Accounting Research*
|
3
|
|
22:835:626
|
Advanced Auditing and Accounting
Information Systems
|
3
|
|
22:835:625
|
Advanced Financial Accounting
|
3
|
|
22:010:661
|
Contemporary Issues in Corporate
Governance
|
3
|
|
22:010:605
|
Corporate Income Taxation
|
3
|
|
22:010:648
|
Decoding of Corporate Financial
Communications
|
3
|
|
22:010:551
|
Governmental and Not-for-Profit
Accounting**
|
3
|
|
22:010:664
|
Special Topic: Forensic Accounting**
|
3
|
Not all of the above classes are offered each semester.
*Note: Day classes only
**Note: Class is offered online
Recommendations
The following two courses are recommended for the CPA
Exam if not completed on the undergraduate level. They are not required for the
concentration.
|
Course Number
|
Title
|
Credits
|
|
22:835:510
|
Business Law I
|
2
|
|
22:835:511
|
Business Law II
|
2
|
AREA 2: TAXATION
Required Courses
(6 credits)
|
Course Number
|
Title
|
Credits
|
|
22:010:605
|
Corporate Income Taxation
|
3
|
|
22:835:603
|
Income Taxation*
|
3
|
*Note: This course may also be listed with course
number 22:010:603.
Electives
(12 credits)
|
Course Number
|
Title
|
Credits
|
|
22:010:618
|
Advanced Corporate Taxation
|
3
|
|
22:010:630
|
Advanced Tax Research
|
3
|
|
22:010:667
|
Consolidated Returns
|
3
|
|
22:010:626
|
Federal Estate and Gift Taxation
|
3
|
|
22:010:619
|
Federal Income Taxation of Trusts and
Estates
|
3
|
|
22:010:629
|
International Tax I
|
3
|
|
22:010:631
|
International Tax II
|
3
|
|
22:010:615
|
Partnership Taxation
|
3
|
|
22:010:627
|
Pension and Profit-Sharing Plans
|
3
|
|
22:010:620
|
State and Local Tax
|
3
|
|
22:010:649
|
Taxation of Financial Instruments
|
3
|
|
22:010:657
|
Tax Accounting
|
3
|
|
22:010:616
|
Federal Tax Practice and Procedures
|
3
|
|
22:010:625
|
Tax-Exempt Entities
|
3
|
|
22:010:659
|
Federal Tax Research
|
3
|
|
22:010:673
|
Special Topic: State and Local Taxation and
Constitutional Issues
|
3
|
|
22:010:675
|
Special Topic: GAAP-Acct for Income Taxes
|
3
|
|
22:010:693
|
Advanced
State & Local Tax
|
3
|
Not all of the above classes are offered each semester.
Income Taxation (22:010:603) is the prerequisite
for all electives.
