TAILIEUCHUNG - University of Dayton School of Business Administration - Course Descriptions MBA Program

Previous research on career implications of the MBA has focused on career anchors of executive MBA students (Chang, Hwang, Liu, & Siang, 2007), career expectations (Simmering & Wilcox, 1995), expectations of MBA quality (Rapert, Smith, Velliquette & Garretson, 2004) and student motivations (Thompson & Gui, 2000). The MBA degree is perceived to have a positive impact on employment, annual income and both short and long- term job promotion prospects (Zhao et al., 2000). | 1 University of Dayton School of Business Administration UNIVERSITY of DAYTON MBA Program Course Descriptions MBA Program October 2011 2 MBA 600 A Introduction to Financial Accounting An introduction to the concepts and procedures underlying financial accounting and the use of financial statement and other financial accounting information for decision making. No Prerequisite. MBA 601 A Introduction to Managerial Accounting An introduction to the concepts underlying the preparation and use of accounting data by managers as they plan control and make decisions within the organization. Prerequisite MBA 600A. MBA 602 A Information Assurance 3 An exploration of 1 the various ways that accounting provides forms of assurance to information users in making important economic decisions through the use of traditional audit methodologies and an expansion of the audit sphere into attestation and assurance practices and 2 ethical obligations and decision making in accounting. Prerequisite ACC 401 or permission of instructor. MBA 602 B Fraud Investigation 3 Study of topics related to the detection investigation and prevention of accounting fraud within a legal and ethical environment. This course will concentrate on occupational fraud and financial statement fraud. Prerequisite MBA 600A 601A MBA 603A Advanced Financial Accounting 3 Study of accounting for business combinations consolidated financial statements government organizations multinational subsidiaries and foreign currency transactions including an introduction to IFRS. Prerequisite ACC 305 or permission of instructor. 3 MBA 604A Taxes and Business Strategy 3 Primary emphasis is given to developing a framework that articulates how effective tax planning affects business decisions. An advantage of the framework over a strictly rules-based course is that it can be applied to current and future tax regimes as well as across tax jurisdictions. Significant emphasis is given to understanding how to account for income

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