Graduate Certificate | M.B.A. in Accounting

Graduate Certificate in Accounting

This certificate is designed for professionals who are interested in obtaining additional accounting skills in the area of managerial accounting and financial decision making, accounting information design and implementation and advanced accounting topics such as: consolidations of financial statements, segmental and interim reporting, foreign currency transactions and translations as well as partnership accounting.

The Graduate Accounting Certificate is comprised of three of the following four courses (9 semester hours):

• MBA6140 Managerial Accounting
• ACC6550 Accounting Information Systems, Design, Application and Evaluation
• ACC6530 Special Topics in Accounting
• ACC6600 Accounting Research

Master of Business Administration (MBA) in Accounting

Course Descriptions:

ACC5510 Accounting Information Systems 3 semester hours
This course is a study of accounting systems design, implementation, and application within the functional areas of the firm. Both hardware and software applications will be studied. Focus will be on the relationship of hardware and software to accounting and internal system controls.
Prerequisites: ACC2010 and ACC2020 or MBA5120.

ACC5520 Governmental and Nonprofit Accounting 3 semester hours
This course focuses on accounting and budgeting concepts applied to the management of public, not-for-profit, and non-profit organizations: program budgeting, fund accounting, and systematic analysis as they apply to public sector and not-for or non-profits.
Prerequisites: ACC2010 and ACC2020 or MBA5120.

ACC6530 Special Topics in Accounting 3 semester hours
This course is a study of the theoretical and conceptual aspects of accounting and the economic environment in which it operates. One focus will be on the historical development of accounting theory and its use as a basis for analyzing contemporary issues. This is done in a framework of cases and problems.
Prerequisites: ACC2010 and ACC2020 and Intermediate Accounting Series.

ACC6600 Research and Analysis in Accounting 3 semester hours
This course will develop the students’ ability to structure and conduct a search of issues surrounding the appropriate use and application of generally accepted accounting principles (GAAP) for financial statements. Students will research and discuss complex financial reporting issues and the ethical implications of applying GAAP to financial statements taken as a whole, from the perspectives of management, government, stakeholders and society. By utilizing comprehensive business cases, students will gain an understanding of the current research tools and methods available in resolving issues about the application of accounting standards in the preparation of financial statements.
Prerequisite: ACC3120.

Admission Requirements

The general admission requirements are to be found in the section “Graduate Admission Requirements”. In addition to the requirements listed there, it is expected that applicants to the M.B.A. program will have at least two years of some work experience.

Attendance Policy

Attendance is mandatory for all class sections. If a student is to be absent for any reason, he/she must discuss the expected absence with the course instructor before it occurs.

Academic Standards and Evaluation

Grades will be assigned to each student at the conclusion of each course according to the procedures outlined in the section “Graduate Grading System.”

At the graduate level, a “C” grade indicates less than complete mastery of the content of a course. Only two grades of “C” are accepted at the graduate level in the M.B.A. program and they must be balanced by two grades of “A.” If a “C” is received within the first three courses, the student may be removed from the program by action of the program faculty.

Residency Requirement

A minimum of 30 semester hours of graduate credit must be earned at Aurora University in order to receive the M.B.A. degree. A maximum of 6 semester hours of graduate credit may be transferred from an accredited college or university and applied to the requirements of this degree. Any course work submitted for transfer must be approved by the program faculty and the director. See the section “Transfer of Credit” for the conditions governing the transfer of credit.

Please Note: The information listed on this page is current according to the 2007-2009 Graduate Catalog, unless otherwise noted.