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Master of Business Administration
Accounting MBA at Baker College
Accounting – Master of Business Administration
The MBA accounting from Baker College concentration is
a program of advanced accounting classes for managers
that have undergraduate degrees in accounting and want
to take additional classes in subjects that are critical
in their work situations. The accounting MBA is designed
to provide a balanced broad education and an in-depth
understanding of the theoretical and practical concepts
of accounting. Students enrolling in this concentration
must have a minimum of 16-quarter hours of undergraduate
accounting. This would include at least eight-quarter
hours of principles of accounting and at least four hours
of intermediate accounting.
Specialized Courses for Accounting
MBA
Taxation
Focuses on special studies related to tax problems
of individuals, partnerships, fiduciaries, and corporations.
Emphasis is on federal taxation of corporations, trusts,
and estates. Specific use of the Tax Code and the Internal
Revenue Service Regulations will be an integral part
of this course.
Mergers, Acquisitions, and Consolidations
Studies entities and special transactions not covered
in Financial Accounting. Particular emphasis is given
to partnership equity accounting, accounting by agencies
and branches, business combinations, and reporting
by parent-subsidiary consolidated entities (including
foreign subsidiaries).
Non-Profit Accounting
Consists of a comprehensive study of the recording
of transactions by government units and the preparation
of financial statements by fund entities. City government
is the basic unit of study; however, school districts,
universities, and hospitals are covered to illustrate
the similarity in accounting for all not-for-profit
entities.
Global Accounting
Explores the impact of the cultural, social,
legal, political, and economic conditions
that shape the national accounting standard-setting
process of the different countries with a
focus on accounting practices of vital countries
with diverse cultures and legal environments.
The purposes of and attempts at classification
of countries by their accounting characteristics
are examined. The purposes and progress of
regional and international harmonization
programs are discussed with a focus on the
international accounting standards and their
impact on the economic consequences of multinational
corporations. Attention is given to the accounting
problems facing multinational corporations
using case studies. These include foreign
currency translation, auditing in the international
environment, transfer pricing, international
taxation, global managerial planning and
control and analyzing foreign financial statements.
Financial Accounting
Provides students with an understanding and
the opportunity to prepare financial accounting
statements on the past performance and projected
future performance of profit-oriented businesses
and nonprofit organizations. Students will
also learn to evaluate and efficiently use
financial accounting statements to identify
business problems and profit from business
strengths. Students will write a project
report on how he or she could use some of
the principles of financial accounting to
improve the financial performance of a company
or organization.
Free Info Kit: Baker College Accounting MBA Degree
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