BUSINESS ADMINISTRATION Courses

BA–500 PROFESSIONAL ACCOUNTING RESEARCH & COMM
FALL/SPRING/ALL YEARS

3 credit hours

Overview of methods for professional researching, organizing, analyzing, and presenting information in financial accounting, auditing, and taxation. Presentation of concepts and techniques for developing a business style of writing and creating documents such as memorandums, letters, and reports. Emphasis on written and oral assignments that develop communication skills for the accounting profession. Introduction to academic research and analysis of literature. Prerequisite: Acceptance into the Master of Accountancy program. Students require computer skills, proficiency with Microsoft Office (PowerPoint, Word, etc.), and a reliable browser.

 

BA–502 INFO SYSTEMS AND DATA ANALYTCS FOR ACCOUNTANT
SUMMER/ALL YEARS

3 credit hours

In this course, students will learn data analytics models and methods involving accounting information, theory and practice of information systems, and computer based systems controls for management and decision-making of engagements in audit and taxation. Students will also learn how to use and manage various analytical tools to achieve these objectives. Prerequisite: Complete Term 3 of cohort-based Master of Accountancy program. Students require computer skills, proficiency with Microsoft Office (PowerPoint, Word, etc.), and a reliable browser.

 

BA–503 ADVACED AUDITING & FRAUD EXAMINATION
SPRING ONLY/ALL YEARS

3 credit hours

This course builds on undergraduate auditing concepts and understanding to enhance comprehension of the audit process and advanced auditing techniques, and to apply this knowledge to fraud examination and forensic accounting. Students will be introduced to fraud detection and fraud investigation techniques, valuation of closely held businesses, lost profits analyyses, and various types of litigation support services. Prerequisite: Complete Term 1 of cohort-based Master of Accountancy program. Students require computer skills, proficiency with Microsoft Office (PowerPoint, Word, etc.), and a reliable browser.

 

BA–504 FINANCIAL STATEMENT ANALYSIS AND VALUATION
FALL ONLY/ALL YEARS

3 credit hours

This course provides students with frameworks for financial statement analysis and valuation of financial and non-financial data. Students will learn how to integrate concepts from accounting and other disciplines such as economics, finance, and business strategy to determine the impact of managerial decisions. Prerequisite: Complete Term 3. Students require computer skills, proficiency with Microsoft Office (PowerPoint, Word, etc.), and a reliable browser.

 

BA–507 CORPORATE GOVERNANCE & ETHICS
SPRING ONLY/ALL YEARS

3 credit hours

This course introduces students to professional ethics guidance and standards of conduct for tax and audit, and enterprise risk management frameworks. Students will also develop an understanding of corporate governance issues and decision-making. Case studies will be used to highlight and exercise the key concepts and frameworks in the course. Prerequisite: Acceptance into the Master of Accountancy program. Students require computer skills, proficiency with Microsoft Office (PowerPoint, Word, etc.), and a reliable browser.

 

BA–600 FINANCIAL ACCOUNTING & REPORTING
FALL ONLY/ALL YEARS

3 credit hours

This course prepares students for the Financial Accounting and Reporting part of the CAP examination. Students will demonstrate knowledge and proficiency in financial accounting and reporting frameworks used by business entities (oublic and nonpublic), not-for-profit entities and stae and lical government entities. Prerequisite: Complete Term 3. Students require computer skills, proficiency with Microsoft Office (PowerPoint, Word, etc.), and a reliable browser.

 

BA–601 CASE STUDIES IN MANAGEMENT
FALL ONLY/ALL YEARS

3 credit hours

The course is broken up into four sections, accommodating brief intervals between inter-term periods that define the one-year master's program. The intent of this course is to introduce the student to case study methods as a means of establishing schema for moving the decision-making process from problem definition to quality control measures via strategic design.

 

BA–604 REGULATION (CPA EXM:REG) AND TAX PLANNING
SPRING ONLY/ALL YEARS

3 credit hours

This course prepares students for the Regulation part of the CPA examination. Students will demonstrate knowledge and proficiency in four broad areas: ethics and professional responsibilities in tax practice, licensing and disciplinary systems, federal tax procedures, and legal duties and responsibilities. Prerequisite: Students require computer skills, proficiency with Microsoft Office (PowerPoint, Word, etc.), and a reliable browser.

 

BA–605 BUSINESS ANALYSIS AND REPORTNG (CPA EXAM:BAR)
FALL ONLY/ALL YEARS

3 credit hours

This course prepares students for the Business Analysis & Reporting (BAR) part of the CPA examination. Students will demonstrate knowledge and proficiency in these broad areas: corporate, governance, economic concepts and analysis, financial management, operations management, and government accounting.

 

BA–606 AUDITING & ATTESTATION (CPA EXAM:AUD)
SPRING ONLY/ALL YEARS

3 credit hours

This course prepares students for the auditing and attestation part of the U.S. CPA examination. This course focuses on understanding, applying and evaluating auditing standards and procedures for attest and non-attest engagements including assessing risk and developing a planned response, performing procedures and obtaining evidence and forming conclusions and reporting. Professional responsibilities and frameworks will be reviewed and observed within this context. Prerequisite: Complete Term 1. Students require computer skills, proficiency with Microsoft Office (PowerPoint, Word, etc.), and a reliable browser.

 

BA–610 MANAGERIAL ECONOMICS
SPRING ONLY/ALL YEARS

3 credit hours

The course begins with an overview of macroeconomic issues. Indicators of macroeconomic performance are identified and managers are given a preview of the tools and resources used to evaluate and forecast economic conditions. Applications of microeconomic theory to strategic management in these market conditions are presented. Basic concepts of supply, demand, market price, output, production, and resource allocation provide a framework for strategic analysis in emerging markets where firms have market/monopoly power. Other topics address sophisticated pricing policies, transfer pricing, models of competition and cooperation, managing under uncertainty, asymmetric information and externalities. The course provides a framework and analytical tools to enhance decision-making within the manager's organization.

 

BA–611 STRATEGIC MARKETING MANAGEMENT
SUMMER/ALL YEARS

3 credit hours

This advanced marketing management course focuses on strategic marketing analysis and planning at both the corporate and SBU levels. It will us the concepts and theories underlying marketing decision-making and the tools needed to analyze and understand complex marketing situations found in today's ever-changing marketplace. The course is designed to help managers develop and execute appropriate managerial strategies. An emphasis of this course will be on developing executive-level decision-making skills, which students are most likely to encounter during their current and future careers. Students will learn to apply analytical marketing perspectives, decision tools, and concepts to strategic management decisions to achieve organizational goals and objectives. The subject has been organized around the marketing planning process, strategic decision-making, market analysis, competitive analysis, and financial analysis, and the application of these to "real world" situations.

 

BA–613 STRATEGIC LEADERSHIP AND ETHICS
SPRING ONLY/ALL YEARS

3 credit hours

This seminar provides managers with the tools to explore and evaluate leadership theories and their application from a strategic perspective, taking into consideration their limitations and delimitations as they are applied in real work settings. Emphasis will be placed on professional work experience.

 

BA–620 FINANCIAL MANAGEMENT
SUMMER/ALL YEARS

3 credit hours

This course introduces financial management principles and investment decisions from a strategic, pragmatic perspective. Although theory is broached, emphasis is placed on practical application. Topical areas include financial statement analysis, working capital management, capital structure optimization, investment selection, and sources of funding.

 

BA–621 MANAGERIAL ACCOUNTING
SPRING ONLY/ALL YEARS

3 credit hours

The course begins with a review of accounting concepts, standards and practices of financial reporting that serve the needs of decision makers including preparation and analysis of financial statements. The course then extends these concepts to business managers' decision making and evaluation of performance including the use of accounting information for planning and control. The application of accounting to decision models used by today's rapidly changing organizations are addressed along with mechanics of cost accounting and management accounting in resource allocation as in capital budgeting, and performance evaluation. Throughout the course, statistical approaches are applied to the analysis of information.

 

BA–622 STATISTICAL ANALYSIS AND ECONOMETRIC TECHNIQUES
SUMMER/ALL YEARS

3 credit hours

The course begins with the basic concepts and methods of management science that relies on statistical analysis techniques as well as the art of decision-making under circumstances of constrained optimization. It introduces statistical ideas as they apply to managers. Two ideas dominate: describing data and modeling variability and randomness using probability models. The course provides tools and data analysis models for decision making that use hypothesis testing, linear programming and simulation. It also provides an understanding of the definitions and limitations of a variety of standard econometric measures.

 

BA–630 GLOBAL HUMAN RESOURCE MANAGEMENT
SPRING ONLY/ALL YEARS

3 credit hours

This graduate Human Resource Management (HRM) course explores regional and international HR principles, strategies, and practices. Key areas such as U.S. and country-specific compensation and benefits, staffing, employee development, and performance appraisal are covered. Students will develop an in-depth understanding of HRM functions in regional and international arenas.

 

BA–632 OPERATIONS AND PROJECT MANAGEMENT
FALL ONLY/ALL YEARS

3 credit hours

This graduate Operations Management course explores modern theory and practice for planning and controlling the operations function, both in manufacturing and service organizations. Quantitative tools of analysis used to support decision-making in the various activities of operations management are reviewed. Regional and international applications and issues will be included.

 

BA–701 ACCOUNTING CAPSTONE EXPERIENCE
FALL ONLY/ALL YEARS

3 credit hours

This capstone course builds on the concepts of all courses taken within the Master of Accounting and provides students with an opportunity to integrate and apply their knowledge using evidence-based learning. Assignments also include an academic research paper using action research methodology that comprehensively assesses an important current issue or emerging trend in the field of accounting. Prerequisite: Complete Term 4. Students require computer skills, proficiency with Microsoft Office (PowerPoint, Word, etc.), and a reliable browser.

 

BA–710 ADVANCE TOPICS IN INTERNATIONAL BUSINESS
SUMMER/ALL YEARS

3 credit hours

This course offers students the opportunity to explore the workings of the international business arena and to demonstrate an understanding of global markets as it relates to their professional field through undertakings that encourage business system adaptation to new environments. It further promotes the importance of ethical and socially responsible decision making in different cultural settings.

 

BA–711 BUSINESS CAPSTONE EXPERIENCE
FALL ONLY/ALL YEARS

3 credit hours

The Business Capstone course is the culminating professional experience for the PMBA student. It extends over the final two terms of their program. Within teams of two or three, PMBA students will participate in the development of an applied research project that synthesizes the students' learning throughout their tenure in the PMBA program. The nature of the applied project can consist of a strategic management project, an entrepreneurial project, or a special study project.