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Saunders MBA in Accounting

In addition to the educational preparation for a career leading to top management, the Master of Business Administration (MBA) in Accounting program at RIT fulfills the education requirements that allow students to sit for the New York State Certified Public Accountancy exam. The program stresses the skills necessary for the design, operation, and control of accounting information systems.

Recognized among nations very best business schools

Saunders MBA programs are recognized by many national and international rankings. US News & World Report 2017 Best Business School Rankings place Saunders #85 nationally among 470 MBA programs, while TFE (The Financial Engineer) Times ranks Saunders MBA #95 among MBA programs in North America, and Poets & Quants ranked Saunders College of Business among the nation's Top 100 U.S. MBA Programs coming in at #100. Learn about other top rankings and recognition received by Saunders College graduate programs and Rochester Institute of Technology.

The program can be completed on a full-time or part-time basis.

Curriculum

Students will complete foundation, accounting, and additional business courses. The program offers two tracks, one for students with an undergraduate degree in accounting and one for students who have an undergraduate degree in a field other than business or accounting.

Students with an undergraduate degree in accounting may be able to complete the program with as few as two semesters (with a fall semester start). With some required courses only offered once a year, additional completion time may be required for full-time students entering in the spring semester. The program also is available on a part-time basis for practicing professionals.

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For students without undergraduate accounting coursework, but with an undergraduate degree meeting CPA liberal arts and science requirements, the program consists of 25 courses that may be completed in four semesters (two academic years) of full-time study. Because of the length of required prerequisite courses, four-semester completion for full-time students is based on fall semester entry. Variations will likely extend the time needed to complete the program.

MBA in Accounting

For applicants with an undergraduate degree in accounting, course requirements*

Course Sem. Cr. Hrs.
ACCT-707 Advanced Accounting 3
Study of the application of generally accepted accounting principles and international financial reporting standards to business enterprises, including corporations with investments in subsidiaries, domestic and international, and partnerships. Issues involving consolidated financial statements, including international topics, are considered. Also examined are objectives for not-for-profit and governmental entities, and how these objectives affect their financial accounting and reporting. (ACCT-705 or equivalent)
ACCT-708 Auditing and Professional Responsibility 3
A study of the legal, ethical, and technical environment in which the auditor works. Current auditing theory, standards, procedures, and techniques are studied. The audit process is studied to ascertain how it leads to the development of an audit opinion. (ACCT-704 or equivalent or pre- or co-requisite ACCT-738 or equivalent)
ACCT-738 Information Systems Auditing and Assurance Services 3
An examination of the unique risks, controls, and assurance services resulting from and related to auditing financial information systems with an emphasis on enterprise resource systems. (ACCT-705 or equivalent or pre- or co-requisite ACCT-708 or equivalent)
ACCT-795 Financial Accounting Theory and Research 3
This course examines the theoretical concepts, definitions, and models espoused in the accounting literature and relevant to analyzing various contemporary issues in financial accounting and reporting. It also considers the historical development of accounting standards, contemporary issues in financial reporting including international standards, and research methods used to determine the appropriate methods to comply with accounting standards. Course requires writing and student presentations. (ACCT-705 or equivalent)
BLEG-731 Commercial Law and Professional Skills 3
Explores the impact of the Uniform Commercial Code and other substantive areas of law on business operations. Emphasis is on topics included on the certified public accounting exam, including provisions of the Uniform Commercial Code dealing with the sale and lease of goods, product warranties, commercial paper, negotiable instruments and secured transactions. Other topics include business entities, creditors’ rights, bankruptcy, and insurance law. A research project on legal issues is an important aspect of this course. (BLEG-730 or equivalent)
MGMT-735 Management of Innovation in Products and Services 3
This course addresses the management of innovation, sustainable technology, and the importance of technology-based innovation for the growth of the global products and services industries. The course integrates three major themes: (1) leading-edge concepts in innovation, (2) the role of technology in creating global competitive advance in both product-based and services-based industries, and (3) the responsibility of businesses related to sustainability. The importance of digital technology as an enabler of innovative services is covered throughout the course. (At least four graduate business courses)
MGMT-740 Organizational Behavior and Leadership 3
This course examines why people behave as they do in organizations and what managers can do to improve organizational performance by influencing people’s behavior. Students will learn a number of frameworks for diagnosing and dealing with managerial challenges dynamics at the individual, group and organizational level. Topics include leadership, motivation, team building, conflict, organizational change, cultures, decision making and ethical leadership.
MGMT-759 Competitive Strategy 3
This course reviews the techniques and tools firms use to create a sustainable competitive advantage in the global economy. Cross-functional analysis is a core element in the course. Topics covered include the mission and vision of the firm, analysis of the external environment, analysis of internal resources and capabilities, the role of innovation in strategy development, analysis of global business strategies, developing and implementing business-level and corporate-level strategies, and managing strategy in the multi-business corporation. (All MBA Core Courses)
MKTG-761 Marketing Concepts and Commercialization 3
An introduction to contemporary principles and practices of marketing. The course is structured around the process of marketing planning leading to the development of successful marketing strategies, including the commercialization of products and services in domestic and international environments. Focus is on environmental scanning techniques, setting and evaluating measurable objectives, innovating and controlling the interrelated components of product/service offering, planning and executing the marketing mix (channels of distribution, price, and promotion), and enhancing customer relationships through the delivery of customer value.
Economics or Finance Elective 3
Choose one Economics or Finance elective.

Total Semester Credit Hours: 30
*Sample curriculum only. Coursework will be determined based on meeting RIT’s 4+1 agreement and NYS CPA licensure requirements.



MBA in Accounting

For applicants without undergraduate accounting or business coursework, course requirements


Course Sem. Cr. Hrs.
ACCT-603 Accounting for Decision Makers 3
A graduate-level introduction to the use of accounting information by decision makers. The focus of the course is on two subject areas: (1) financial reporting concepts/issues and the use of general-purpose financial statements by internal and external decision makers and (2) the development and use of special-purpose financial information intended to assist managers in planning and controlling an organization’s activities. Generally accepted accounting principles and issues related to International Financial Reporting Standards are considered while studying the first subject area and ethical issues impacting accounting are considered throughout.
ACCT-645 Accounting Information Systems 3
This course combines information systems concepts and accounting issues. In this course, we discuss the conceptual foundations of information systems, their applications, the control and auditing of accounting information systems, and the system development process. Topics include the business process, e-business, relational database, database design, computer fraud and security, accounting cycle, system analysis and AIS development strategies. Students analyze accounting information systems topics through problem solving, group projects, presentations, exams, and case studies. (ACCT-603 or equivalent)
ACCT-704 Corporate Financial Reporting I 3
A comprehensive exposure at an intermediate level to accounting theory and practice. Emphasis is placed on applying underlying accounting theory to complex accounting measurement problems. The effects of alternative methods are considered throughout the entire course. (ACCT-603 or equivalent)
ACCT-705 Corporate Financial Reporting II 3
Continuation of Corporate Financial Reporting I with emphasis on equity and special measurement and reporting problems. Topics include the statement of cash flows, earnings per share issues, pensions, leases, revenue recognition, and investments. (ACCT-704 or equivalent)
ACCT-706 Cost Management 3
The development and use of cost data for external reporting and internal cost management (planning and control). Topics include job costing, process costing, joint product costing, cost reassignments, standard costs, activity-based costing, decentralization and transfer pricing, and cost variances. Consideration is given to manufacturing, service and retail organizations. (ACCT-603 or equivalent)
ACCT-707 Advanced Accounting 3
Study of the application of generally accepted accounting principles and international financial reporting standards to business enterprises, including corporations with investments in subsidiaries, domestic and international, and partnerships. Issues involving consolidated financial statements, including international topics, are considered. Also examined are objectives for not-for-profit and governmental entities, and how these objectives affect their financial accounting and reporting. (ACCT-705 or equivalent)
ACCT-708 Auditing and Professional Responsibility 3
A study of the legal, ethical, and technical environment in which the auditor works. Current auditing theory, standards, procedures, and techniques are studied. The audit process is studied to ascertain how it leads to the development of an audit opinion. (ACCT-704 or equivalent; ACCT-738 or equivalent; or pre- or corequisite)
ACCT-709 Basic Taxation 3
A basic introductory course in federal income taxation. Emphasis is on taxation of individuals and sole proprietorships. Topics include income measurement and deductibility of personal and business expenses. (ACCT-603 or equivalent)
ACCT-710 Advanced Taxation 3
A continuation of Basic Taxation. Emphasis is on tax treatment of property transactions and taxation of business entities. Also covers the use of technology to prepare complex returns and to research tax issues. (ACCT-709 or equivalent)
ACCT-738 Information Systems Auditing and Assurance Services 3
An examination of the unique risks, controls, and assurance services resulting from and related to auditing financial information systems with an emphasis on enterprise resource systems. (ACCT-704 or equivalent or co-or  pre-requisite ACCT-738 or equivalent)
ACCT-795 Financial Accounting Theory and Research 3
This course examines the theoretical concepts, definitions, and models espoused in the accounting literature and relevant to analyzing various contemporary issues in financial accounting and reporting. It also considers the historical development of accounting standards, contemporary issues in financial reporting including international standards, and research methods used to determine the appropriate methods to comply with accounting standards. Course requires writing and student presentations. (ACCT-705 or equivalent)
BLEG-730 Business Legal Concepts 3
An introduction to legal principles and their relationship to business organizations. Explores the U.S. legal system, the U.S. court system, civil and criminal procedure, the role of government agencies, legal research, and the substantive areas of law most relevant to business, including constitutional law, tort law, criminal law, contract law, intellectual property, debtor-creditor relations, bankruptcy, business entities, securities regulation and antitrust law. Extensive legal research projects are an essential part of the course.
BLEG-731 Commercial Law and Professional Skills 3
Explores the impact of the Uniform Commercial Code and other substantive areas of law on business operations. Emphasis is on topics included on the certified public accounting exam, including provisions of the Uniform Commercial Code dealing with the sale and lease of goods, product warranties, commercial paper, negotiable instruments and secured transactions. Other topics include business entities, creditors’ rights, bankruptcy, and insurance law. A research project on legal issues is an important aspect of this course. (BLEG-730 or equivalent)
DECS-743 Operations and Supply Chain Management 3
Study of the management of operations and supply chain management. Encompasses both manufacturing and services. Topics include operations and supply chain strategy, ethical behavior, forecasting; work systems, inventory management, capacity and materials planning, lean operation, supply chain design and closed-loop supply chains, global operations, quality management, quality control, and quality improvement, project management; and current issues. (This class is restricted to degree-seeking graduate students or those with permission from instructor.)
ESCB-705 Economics and Decision Modeling 3
The course focuses on the fundamental economic theories most useful for the management of a firm in a global environment. Microeconomic theories and current events are used to explain the performance of the market system and help managers formulate effective pricing and business decisions. Macroeconomic theories and current events are used to explain the direction of the domestic and global economy to help managers understand the implications, including foreign direct investment, for their companies. Students will learn to explain and predict changes in economic growth, inflation, interest rates, international trade and foreign exchange rates. (Prereq: DECS-782 or MGIS-650)
FINC-721 Financial Analysis for Managers 3
An examination of basic financial theories, techniques, and practices. Topics include: time value of money, valuation, capital asset pricing, risk and diversification, cost of capital, capital budgeting techniques and spreadsheet analysis. (Pre- or co-requisite: ACCT-603)
MGIS-650 Introduction to Data Analytics and Business Intelligence 3
This course serves as an introduction to data analysis including both descriptive and inferential statistical techniques. Contemporary data analytics and business intelligence tools will be explored through realistic problem assignments.
MGMT-735 Management of Innovation in Products and Services 3
This course addresses the management of innovation, sustainable technology, and the importance of technology-based innovation for the growth of the global products and services industries. The course integrates three major themes: (1) leading-edge concepts in innovation, (2) the role of technology in creating global competitive advance in both product-based and services-based industries, and (3) the responsibility of businesses related to sustainability. The importance of digital technology as an enabler of innovative services is covered throughout the course. (At least four graduate business courses)
MGMT-740 Organizational Behavior and Leadership 3
This course examines why people behave as they do in organizations and what managers can do to improve organizational performance by influencing people’s behavior. Students will learn a number of frameworks for diagnosing and dealing with managerial challenges dynamics at the individual, group and organizational level. Topics include leadership, motivation, team building, conflict, organizational change, cultures, decision making and ethical leadership.
MGMT-759 Competitive Strategy 3
This course reviews the techniques and tools firms use to create a sustainable competitive advantage in the global economy. Cross-functional analysis is a core element in the course. Topics covered include the mission and vision of the firm, analysis of the external environment, analysis of internal resources and capabilities, the role of innovation in strategy development, analysis of global business strategies, developing and implementing business-level and corporate-level strategies, and managing strategy in the multi-business corporation. (All MBA core courses)
MGMT-775 Corporate Social Responsibility and Business Ethics 3
This course uses cases, readings, and class discussions to apply concepts of ethics to business at the macro level and at the micro level. At the macro level the course examines competing business ideologies exploring the ethical concerns of capitalism as well as the role of business in society. At the micro level the course examines the role of the manager in establishing an ethical climate with an emphasis on the development of ethical leadership in business organizations. The following topics are typically discussed: the stakeholder theory of the firm, corporate governance, marketing and advertising ethics, the rights and responsibilities of employees, product safety, ethical reasoning, business's responsibility to the environment, moving from a culture of compliance to a culture of integrity, and ethical leadership.
MKTG-761 Marketing Concepts and Commercialization 3
An introduction to contemporary principles and practices of marketing. The course is structured around the process of marketing planning leading to the development of successful marketing strategies, including the commercialization of products and services in domestic and international environments. Focus is on environmental scanning techniques, setting and evaluating measurable objectives, innovating and controlling the interrelated components of product/service offering, planning and executing the marketing mix (channels of distribution, price, and promotion), and enhancing customer relationships through the delivery of customer value.
Accounting Elective 3
Choose one Accounting elective.
Economics or Finance Elective 3
Choose one Economics or Finance elective.
Total Semester Credit Hours: 72

 




For more information on this program call +1.585.475.6916, send us an email, or request more information.

For quick Admissions decisions and determination for scholarship and financial aid please visit the RIT Office of Graduate Enrollment to apply online.

 


Special Note: For students who enrolled prior to fall 2015, please visit the Office of the Registrar for historical course catalogs for download to view degree requirements.

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