MBA with an Accounting Concentration

SCNS Course Number ACG 5026

This course provides a study of the principles and techniques of accounting data analysis used to assist internal management in planning, decision-making, performance evaluation, and organizational control. It focuses on cost-volume-profit relationships, budgeting processes, cost allocation methods, variance analysis, and operational performance measurement tools. The course deals with the practical application of accounting information to solve complex problems and optimize efficiency in both manufacturing and service-oriented business environments (Offered in Spanish for online programs).

SCNS Course Number ECP 5006

This course applies economic theory and methodology to decision-making problems within business and management environments. Students examine demand analysis and forecasting, production and cost theories, market structures, pricing strategies, and the impact of government regulations on business operations. The course emphasizes the practical application of microeconomic principles to optimize resource allocation, maximize profit, and formulate effective competitive strategies in both domestic and international markets (Offered in Spanish for online programs).

SCNS Course Number FIN 5405

This course provides an intensive study of the principles, methods, and practices of financial management in a corporate environment. Students examine the tools used to analyze financial statements, assess risk and return, value financial assets, and evaluate capital budgeting projects. Additional topics include the cost of capital, capital structure decisions, working capital management, and dividend policy, with an emphasis on maximizing shareholder value in both domestic and international markets (Offered in Spanish for online programs).

SCNS Course Number STA 5016

Business Statistics is the science of good decision making in the face of uncertainty through the collection, classification, summary, organization, analysis, and interpretation of two categories of data: descriptive and inferential. It is used in financial analysis, production, and operations in domestic and international business. Through the use of probability, sampling, binomial and normal distributions, interpretation of estimates, confidence intervals, correlation techniques, analysis of variance, etc., business statistics is used to make good and sound decisions for a business. This course discusses descriptive and inferential statistics used to solve complex problems in business and management (Offered in Spanish for online programs).

SCNS Course Number MAN 5156

Strategic Management of Organizational Behavior is designed to form managers that will understand both group and individual performance activity within an organization, domestic or global, and enhance organizational cultures to create positive job structure, performance, communication, motivation, and leadership. The manager, through work done by others, allocates resources, directs activities of others, and makes decisions to attain organizational goals. This course provides an advanced examination of organizational behavior with an emphasis on employee training and retention issues. A case study approach is used as part of this study of advanced management techniques (Offered in Spanish for online programs). 

SCNS Course Number BUL 5456

Course content includes business ethics and its implications related to theory, personal introspection, social responsibility, sustainability, company culture, contracts, international business, and operations. Topics include employee responsibility, leadership, and decision making. The course also covers the area of morality, diversity, and ethical issues in marketing and advertising. These topics are analyzed through specific case studies and detailed examination of the individuals, companies, and organizations involved. Students will learn to understand and appreciate the interrelationship between law, business, andethics. The course helps students analyze legal problems and recognize how law influences business and management decisions (Offered in Spanish for online programs).

SCNS Course Number MAN 5502

A study of the field of operations in the service industry and in manufacturing, this course introduces concepts, techniques, and administration in a domestic and global environment needed to increase efficiencies in the conversion of materials and labor into goods and services to maximize profit. The operations manager plans, organizes, coordinates, and controls the resources used to produce goods and services, and directs the associated supply chains and logistics. Topics discussed also include product design and manufacturing, service design, capacity, and location decision making (Offered in Spanish for online programs).

SCNS Course Number ACG 5025

The course is designed to improve students’ understanding of financial accounting, geared the principal consumers of corporate financial information, including internal management, investment professionals, the analyst community, creditors, revenue collectors, and governmental regulatory agencies. The course provides tools for understanding how financial records are structured and elaborates on financial accounting concepts and principles that are integral to transactions centered on operating, financing, and investing activities, as well as the rise of international equity markets and the use of the International Financial Reporting Standards (IFRS) (Prerequisite: FIN 510) (Offered in Spanish for online programs).

SCNS Course Number TAX 5005

This course is a comprehensive introduction to the federal income tax system. The course will examines tax regulations applicable to individuals, partnerships, limited-liability companies, corporations, S corporations, and estates and trusts. Emphasis is placed on tax planning. The course provides a conceptual approach to many tax topics and emphasizes the role income taxes play in the business decision-making process. The course explores the federal tax law as it relates to individuals and businesses and covers the basic gross income rules, basic deduction rules, certain property transaction rules, and concepts of taxation and taxable income (Offered in Spanish for online programs).

SCNS Course Number ACG 5415 / ACG 5445

This course provides an advanced study of accounting transaction processing, cycle processes, and internal controls. Advanced information systems must follow the fundamentals of accounting and auditing, with emphasis on professional and legal considerations. Information, communication, and networking technologies used in business processes, transaction cycles, and internal control structures are emphasized (Offered in Spanish for online programs).

SCNS Course Number ACC 570

In this course, the students learn to identify, detect, investigate, and prevent financial fraud using proper auditing techniques. Business examples and actual fraud cases are provided to ensure understanding of auditing and fraud concepts. Areas of tax fraud, consumer e-business fraud, and forensic analysis are included. The role of technology in creating fraud and detecting fraud is also covered. In addition to an in-depth look at fraud, auditing issues and cases are introduced using real-world examples within the work environment of auditors. Cases include New Century Financial Corporation, Madoff Securities, and American International Group (AIG). International cases are also included from India, Japan, Russia, South Africa, China, and Australia. Recently adopted risk assessment standards are integrated into this course (Prerequisite: ACC 521) (Offered in Spanish for online programs). 

SCNS Course Number ACG 5808 / ACG 5991

This course provides students with an opportunity to review accounting cases and to conduct research. Students are exposed to advanced accounting topics such as consolidation of financial statements and the equity method of accounting for investments in other companies. The cases presented in the course will assist students in building strong critical thinking skills and a sound theoretical knowledge. Emphasis is placed on advanced accounting theory and the preparation of consolidated financial statements. (Prerequisite: Taken during the final semester of the program) (Offered in Spanish for online programs).

Provides advanced experiential learning integrating graduate-level theory with professional practice. Requires analytical written work and a culminating presentation under faculty supervision. The assigned instructor serves as Faculty Supervisor of Record and assigns the final grade. Departmental approval required. Refer to the “Internship and Practicum Experience” section below for further requirements. Minimum 135 internship hours required.