M.B.A from UMass Boston

Accounting Specialization (Pick Four):

• Intermediate Accounting** (MBA AF 611) (on campus) 
  Learn financial accounting theory. Explore the relationship between theory and practical problems such as the limitations of traditional financial statements and asset and current liability items. Acquire an understanding of issues unique to corporations and complete the study of the balance sheet by examining long-term debt and equity items.
• Cost Accounting** (MBA AF 612) (on campus)
  Examine the use of cost accounting as a means of providing quantitative information for managerial decision-making and control. Analyze cost behavior, cost-volume-profit relationships, budgeting, and performance measurement.
• Federal Tax Planning** (MBA AF 613) (on campus)
  Learn the concepts of gross income recognition, deductions, tax credits, and the income tax effects of property transactions, with emphasis on managerial decision-making and planning. Discuss these concepts in relation to alternative forms of business organization and the tax implications of each.
• Financial and Managerial Auditing** (MBA AF 614) (on campus)
  Develop working skills in the techniques of financial and managerial auditing, and judgment in using audit information. Explore stewardship and the need for auditing, audit evidence and analytical techniques for sampling and drawing inferences, organizational issues in auditing, techniques and methods of managerial and strategic audits, and audit reporting.
• Accounting Information Systems** (MBA AF 618) (on campus)
  Examine information systems used for managerial decision making and external reporting, with an emphasis on assuring systematic control over accounting information and on the reliability of that information. Computer and telecommunication systems are changing the way companies and non-for-profit organizations do business. As information becomes a competitive tool, line managers are encouraged to get more involved in decision making. As communication between companies and investors continues to shift from lagged formal reports (i.e., financial statements) to tailored, online reports, the importance of computer-based accounting systems will increase.
• The Legal Environment of Business** (MBAMGT 664) (on campus)
  Broaden your understanding of our legal and regulatory system and how it affects you as a business manager. Businesses have become increasingly subject to laws and regulations. Legal and regulatory provisions pervade aspects of business such as the sale of securities; marketing practices; product liability; and business relationships with employees, customers, and other interested parties. Develop your ability to meet the legal and regulatory demands and responsibilities of contemporary business.
• International Accounting (MBA AF 615) (on campus)
  Explore the international dimensions of financial accounting and analysis; the environmental influence of specific countries on international accounting standards and their related impact on financial reporting; and disclosure and analysis worldwide. Examine inflation accounting, foreign currency transactions, the translation of foreign financial statements, and the status of international accounting standards.
• Financial Statement Analysis/Advanced Accounting (MBA AF 616) (online and on campus)
  Study and learn a framework for financial statement analysis. Understand how financial statements are generated by focusing on FASB principles. You’ll research current changes within the accounting framework and understand how to use the framework to interpret company financial statements. Explore ethical issues relating to accounting and financial statements.
• Environmental Accounting and Finance (MBA AF 631) (on campus)
  Environmental concerns and climate change are emerging as important business drivers and gaining the attention of accountants, financial managers, and investors. As investors and society require companies to become more socially and environmentally sustainable, the measurement, management, and external reporting of information about environmental risks and performance is of growing importance. You’ll learn about corporate environmental disclosure and reporting, environmental management accounting, carbon markets, green project analysis, corporate environmental risk assessment and valuation, socially responsible investing, and green banking.
• Financial Reporting Fraud Examination (MBA AF 637) (online)
  Examine various aspects of financial reporting fraud and its impact on financial statements using various techniques. Financial reporting fraud and earnings manipulation by managements of publicly traded companies are a continuing source of anxiety and concern to investors, creditors, regulators, and others who depend upon financial statements. In recent years the foundations of the capital markets have been ''shaken and stirred'' by disclosures of management schemes to ''cook the books.'' As preparation for the emerging field of fraud examination, you’ll gain an understanding of the nature, prevention, and detection of financial reporting fraud.