MBA with an Accounting Concentration

This course provides the students with an opportunity to review accounting cases and to
conduct research. This course will expose the students 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 the student in building
strong critical thinking skills and sound theoretical knowledge. An emphasis is placed on advanced accounting theory and the preparation of consolidated financial statements (Prerequisites: This course is designed to be taken during the final semester of the program) (Offered in Spanish for online programs).

The course is designed to improve students’ understanding of financial accounting, geared
towards the principal consumers of corporate financial information: such as: internal
management, investment professionals, the analyst community, creditors, revenue collectors, and governmental regulatory agencies. The course provides tools in understanding how financial records are structured and elaborates upon financial accounting concepts and principles that are integral to transactions centered upon operating, financing, and investing functions, 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).

This course is a comprehensive introduction to the federal income tax system. The course will
examine tax regulations applicable to individuals, partnerships, limited-liability
companies/partnerships, corporations, S corporations, and estates and trusts. The emphasis will be on tax planning. It provides a conceptual approach to many tax topics and emphasizes the role that 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, the basic deduction rules, certain property transaction rules, and
concepts of taxation and taxable income (Offered in Spanish for online programs).

This course provides an advanced study of accounting transaction processing, cycle processes, and internal controls. Advanced information systems must follow fundamentals of 96 accounting and auditing with emphasis on professional and legal considerations. Information, communication, and networking technology used in business processes, transaction cycles, and internal control structure are stressed (Offered in Spanish for online programs).

In this course, the student learns to identify, detect, investigate, and prevent financial fraud
through using proper auditing techniques. Business examples and actual fraud cases are
provided to ensure an understanding of auditing and fraud concepts. Areas of tax fraud,
consumer, e-business fraud, and forensic analysis are included. The role played by
technology in creating fraud and detecting fraud is also covered. In addition to the in depth
look at fraud, auditing issues and cases are introduced using real-world examples within the work environment of auditors. Cases included are 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).

This course provides the students with an opportunity to review accounting cases and to
conduct research. This course will expose the students 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 the student to build strong
critical thinking skills and a sound theoretical knowledge. A strong emphasis is placed on
advanced accounting theory and the preparation of consolidated financial statements. (Prerequisites: This course is designed to be taken during the final semester of the program) (Offered in Spanish for online programs).

Course content includes understanding business ethics and its implications related to theory, personal introspection, social responsibility, sustainability, company culture, contracts, international business, and operations. The lessons explore 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 and ethics. The course will help students analyze legal problems and recognize how law influences business and management decisions (Offered in Spanish for online programs).

A course which presents economic analysis tools that can be used by managers to make
increasingly difficult and complex business decisions and managerial decisions. Concepts
discussed include forecasting, regression modeling, forecasting, cost analysis, and elasticity.
Case studies are used to reinforce principles discussed in class. Also presented are game
theory, international topics and e-commerce issues (Offered in Spanish for online programs).

A managerial perspective on the field of finance, including asset valuation, risk management and optimization. This includes management of day to day operations of a business and keeping within a budget by valuing projects and firms, risk and return, capital budgeting and structure, valuing stocks, long-term financing, working capital management, debt and taxes.
The course also covers key concepts related to financial modeling, international corporate
finances and international flow of capital for purposes of investment and trade (Offered in
Spanish for online programs).

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 estimate, confidence intervals, correlations 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).

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 placed 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).

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 for maximizing 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).