2014-15 Catalogs

MBA in Business Administration, Accounting Concentration

The scope of services performed by accountants is continually broadening as business activities become more complex. The USM MBA with an accounting concentration provides a means to obtain an expanded foundation of core business concepts with a self-selected deepening of accounting knowledge.

The accounting concentration is intended for students who have completed an undergraduate degree in accounting or equivalent accounting coursework, such as in our Certificate of Study in Accounting program. (See undergraduate catalog for details.)

In addition to the requirements listed in the MBA, the following requirements apply to the Accounting Concentration:

To be admitted to the accounting concentration, a student must successfully complete the following University of Southern Maine undergraduate accounting courses or their equivalent, including any prerequisite courses:
     ACC 301 Financial Reporting I
     ACC 302 Financial Reporting II
     ACC 329 Accounting Information Systems
     ACC 410 Auditing and Assurance
     ACC 413 Concepts and Strategies of Taxation

In order to fulfill the Accounting Concentration and develop a deeper knowledge in accounting, in lieu of general electives, a student will choose three accounting coursers from the list which follows:
    ACC 630 Management Accounting (if not used in MBA core)
    ACC 631 Current Issues in Accounting
    ACC 633 Tax Policy and Administration
    ACC 634 Advanced Business Taxation
    ACC 635 Advanced Individual Taxation
    ACC 641 Advanced Financial Accounting Topics
    ACC 695 Internship in Accounting
    ACC 699 Special Topics in Accounting
    MBA 631 Financial Accounting (if not used in MBA core)