Accounting Concentration
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The Accounting Concentration is designed to provide a broad understanding of the accounting industry. The Accounting Concentration introduces the graduate student to the development and analysis of financial and managerial accounting systems, emphasizes the uses of cost information, and stresses the application of financial accounting in decision making.

DBU also offers an Accelerated B.B.A./M.B.A. Accounting Degree for qualifying undergraduate students.  Graduates of this program will demonstrate competence in the foundational areas of business, possess the technical skills and knowledge in accounting, and meet the education requirements of the Texas State Board of Accountancy necessary to register for the CPA examination.

CURRICULUM OVERVIEW
M.B.A. students must complete a minimum of 36 credit-hours (core of 24 credit hours and 12 hours within chosen concentration).

Accelerated B.B.A./M.B.A. students must complete a minimum of 150-156 credit hours.

M.B.A. Required Core Curriculum (24 hrs):

ACCT 6321   Managerial Accounting*
FINA 6301    Corporate Finance
MANA 6302   Quantitative Analysis for Managers
MANA 6310   Leadership in Management
MANA 6320   Business Ethics
MISM 6314   Management Information Systems
MRKT 6301   Creative Problem Solving for Marketing Decisions (S-L)
MANA 6341   Strategic Management Decisions (S-L) (last course in program)

* Not required of students completing the Accelerated Dual B.B.A./M.B.A.

Accounting Concentration Courses (12 hrs):

Required courses in this concentration include:
ACCT 6330   Tax Planning and Research (Prerequisite: ACCT 3323 completed within the last 3 years.)

ACCT 6335   Financial Statement Analysis (Prerequisites: ACCT 3301, ACCT 3302)

ACCT 6355   Case Studies in Advanced Accounting Topics (Prerequisites: ACCT 6330, ACCT 6335; must be taken as last accounting course)


AND choose one of the following:

ACCT 6343   Accounting for Governmental and Nonprofit Entities (Prerequisite: ACCT 6321)
ACCT 6345   Fraud and Forensic Accounting (Prerequisite: ACCT 5311)
ACCT 6346   Advanced Auditing (Prerequisite: ACCT 4304 (S-L))

 

DBU also offers an Accelerated Bachelor’s and Master’s Degree Program: B.B.A./M.B.A. in Accounting for qualifying undergraduate students.  Graduates of this program will demonstrate competence in the foundational areas of business, possess the technical skills and knowledge in accounting, and meet the education requirements of the Texas State Board of Accountancy necessary to register for the CPA examination.

Students completing the Accelerated B.B.A./M.B.A. must take each of these courses: ACCT 6330, 6335, and 6355, and six additional hours from 6343, 6345, or 6346,for a total of 15 graduate-level hours in the accounting concentration.

Retention in and Graduation From Accounting Programs:

Students must fulfill the following conditions to continue enrollment in the MBA in Accounting and Accelerated B.B.A./M.B.A. Accounting major and graduate from the program:

  • Students must maintain an overall GPA of 3.0 and a GPA of 3.0 in all accounting coursework.
  • Undergraduate B.B.A. Accounting students must be advised by a full-time accounting professor before enrollment each semester.
  • Graduate and Undergraduate accounting students must sign a Statement of Understanding about the accounting degree before beginning upper-level or graduate accounting coursework.  The statement will be provided by the student’s advisor.

 

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