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    Main Campus
  Nov 27, 2022
GRADUATE CATALOG 2020-2021 [Archived Catalog]

Accounting Concentration, M.B.A. (30 sem. hrs.)

Program Objectives

The M.B.A. offered by the School of Business is designed primarily for someone who works full-time but desires graduate study on a part-time basis. Core courses are offered in the evening or online. Accounting Concentration courses are offered only online.

The objective of the M.B.A. with a Concentration in Accounting is to provide graduate students with a general business foundation and greater knowledge and understanding in the field of accounting. This program fulfills the educational requirements for eligibility to sit for the CPA Examination and Licensure in states that have adopted the 150-hour requirement.

The curriculum consists of 30 semester hours of graduate study beyond undergraduate business requirements. Specific course requirements are listed under admissions. Students are expected to complete all prerequisites before proceeding further.


Regular admission to the MBA program requires a bachelor's degree from a regionally accredited college or university and an undergraduate record and/or work experience which indicates the ability to pursue the MBA program:

  • GPA 3.00 and above (GMAT is waived)
  • GPA 2.5-2.99 must meet one of the following:
  1. At least three years of applicable professional experience
  2. GMAT
  • GPA 2.25-2.49 must meet one of the following:
  1. At least five years of applicable professional experience
  2. GMAT

For students who must meet the GMAT requirement, an appropriate score must be submitted by end of the first semester (maximum of 9 hours) in which graduate level classes are taken. Students without a GMAT score after their first semester of graduate work will not be allowed to enroll in any subsequent graduate courses.

GMAT Waiver

Students with a minimum overall GPA of 3.00 who earn a bachelor’s degree from a regionally accredited college or university may have the GMAT requirement waived.

Individuals with 3-5 or more years of applicable professional work experience or who hold a current CPA or CFA certification may apply for a waiver of the GMAT requirement for the MBA program.

Business Foundations

A strong foundation in business is required to succeed in the MBA program. Students whose undergraduate education lacked a solid business foundation may be required to take additional business foundation courses. Students must have completed all of their business foundations courses with a grade of “C” or better.  

The Graduate Program in Business Administration builds on a foundation of undergraduate courses normally taught in schools of business.

General Foundation courses (9 sem. hrs.)

  • ACC 201 Principles of Accounting I Credits, 3 sem. hrs.
  • FIN 341 Finance Credits, 3 sem. hrs.
  • DAT 251 Business Statistics Credits, 3 sem. hrs. 

Additional Accounting Concentration Foundation Courses (21 sem. hrs.):

  • ACC 301, 302 Intermediate Accounting I, II (6 sem. hrs.)
  • ACC 303 Cost Accounting (3 sem. hrs.)
  • ACC 403 Federal Tax Accounting (3 sem. hrs.)
  • ACC 405 Auditing (3 sem. hrs.)
  • ACC 407 Governmental Accounting (3 sem. hrs.)
  • GBU 358 Business Law and Ethics (3 sem. hrs.)


Students who have satisfactorily met the GMAT requirement are admitted to the Graduate School. Those who have not completed the GMAT are admitted provisionally until they meet this requirements. Once all deficiencies are removed, the student is admitted to candidacy.

M.B.A. Core Requirements

All candidates for the M.B.A. degree complete a graduate core, which is intended to give the student a knowledge of the principles underlying the operation of all business and public enterprise, to furnish each individual with tools of analysis, and to help develop effective ways of thinking about problems. These courses constitute the foundation upon which the more advanced and specialized aspects of the program are built.


Graduate Core (15 sem. hrs.)

FIN 6541 Financial Management  (3 sem. hrs)

GBU 6552 Law and Ethics in the Business Environment  (3 sem. hrs)

MGT 6570 Leadership in a Global Environment  (3 sem. hrs)

MGT 6571 Quantitative Analysis  (3 sem. hrs)

MGT 6572 Strategic Management  (3 sem. hrs)

DAT 099 Spreadsheet Proficiency Requirement -No Credit Hours 

Accounting Concentration Elective Courses (3 sem. hrs.)

Total: 30 sem. hrs.