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Business Administration and Economics
Graduate Programs in Accounting
Master of Science in Accounting
This program is designed for students pursuing careers as public accountants (CPAs) and management accountants. Students are expected to have an undergraduate degree in Accounting or its equivalent. Those without the necessary undergraduate preparation will need to make up any deficiencies prior to entering the program. Students completing this program will be qualified to pursue licensure as a Certified Public Accountant (CPA) in New York State. Other certifications student may wish to pursue include the Certified Management Accountant (CMA) through the Institute of Management Accountants (IMA) and the Certified Internal Auditor (CIA) through the Institute of Internal Auditors. The four required accounting courses provide advanced education in traditional core accounting subjects:
- Financial accounting and reporting;
- Managerial accounting;
- Auditing and assurance services; and
- Taxation.
Course Descriptions - Accounting
ACC620, Advanced Topics in Financial Accounting Theory: Selected topics in advanced financial accounting theory and applications. Includes framework of accounting concepts and principles, the development of accounting thought and knowledge, financial statement and footnote disclosure issues and practices under GAAP with an emphasis on how management's choices among alternative principles affect the quality of earnings and financial position, an introduction to current research issues, and financial statement analysis. Case studies will also use FARS (Financial Accounting Research Software). Three credits, offered every Fall semester.
ACC640, Advanced Topics in Managerial Accounting: Examines ramifications of managerial accounting within the firm through case studies. Includes, but is not limited to, analysis of measuring, reporting, estimating, and summarizing cost activities for management decision-making in complex corporations. Extends from job order costing, ABC costing, process costing, through budgets and variances, to cost behavior and allocation, transfer pricing, and accounting for all aspects of lean production. Three credits, offered every Fall semester.
ACC650, Advanced Topics in Taxation and Regulation: Examines the Federal income taxation and compliance aspects of corporations, shareholders, partnerships, and partners. Topics include tax effects of entity formation, operations, distributions, and liquidations. Federal tax reporting for not-for-profit entities, and an introduction to Federal estate and gift taxation are also provided. Students prepare tax forms 1120, 1065, 1120S, and 990 and related schedules, using commercial tax software. Students study codes of ethics and conduct related to tax practice. In addition, students perform tax research and prepare related memoranda. Three credits, offered every Spring semester.
ACC660, Advanced Topics in Audit and Assurance Services: Examines selected topics in auditing and assurance services at the advanced level. Topics include information systems control and audit, substantive testing for the revenue, expenditure, and financing/investing processes, audit reports, and other assurance services. Students will also learn applications in auditing using representative audit software such as ACL. Case studies will be used extensively. Three credits, offered every Spring Semester.
BUS617, Management Information Systems: Explores the need and role of information systems in organizations, examines the use of different types of organizational information systems and technical foundations of information systems, and addresses management of the systems function. An introduction to systems analysis and design is provided. ERP systems are also examined. Students must have a working knowledge of Excel and Access prior to enrolling. Three credits, offered every Fall semester.
BUS625, Corporate Finance for Managers: Advanced analysis of concepts, techniques, and tools used for decision-making within a business entity. Topics include time value of money, security valuation, investment and financing decision analysis, dividend policy, and an introduction to derivative securities and contracts. Three credits, offered every Spring semester.
BUS661, Decision Analysis: Students learn and apply quantitative methods, including surveys, multi-variate statistical techniques, decision analysis, PERT/CPM, and inventory and quality management approaches, as well as qualitative techniques such as group decision-making, to individual and team analysis of business problems. Three credits, offered every Fall semester.
BUS663, Entrepreneurship: This course examines the techniques and skills used by entrepreneurs in starting and growing a business. Students will learn how to write a business plan and defend it. Each area of the business plan will be explored in depth. Both educational and psychological skills of entrepreneurs will be studied. Students will have the opportunity to work with real-world entrepreneurs in developing their plans or to develop their own business plan. Three credits, offered every Spring semester.
BUS676, Business Law for Executives: Provides a survey of topics related to accounting and business practice, including coverage of the Uniform Commercial Code articles on sales, negotiable instruments, secured transactions, as well as bankruptcy, real and personal property, corporations, partnerships, and limited liability entities, wills and trusts, intellectual property, employment law, antitrust, international business law, and cyberlaw. Students study and draft legal documents. Three credits, offered every Fall semester.
ECN605, Economic Analysis for Managers: This course examines micro and macro economic principles at the advanced level. Topics in microeconomics include economic models, individual choice and demand, production and the firm, pricing in the goods and factor markets, and general equilibrium. Macroeconomic topics include aggregate supply and demand, inflation, fiscal and monetary policy, and international trade. Cases may be used. Three credits, offered every Spring semester.
Last Updated: 7/14/2008
