Accounting
The Accounting concentration prepares individuals to assume greater responsibility in the management of organizations and their accounting functions. Persons applying to sit for the Certified Public Accountant (CPA) examination in Virginia must possess at least 120 semester credits, including a baccalaureate or higher degree conferred by a regionally-accredited college or university, or an approved equivalent. Such individuals must complete at least 150 semester credits in order to obtain a CPA license in Virginia, including a minimum of 24 credits in accounting and 18 credits in business other than accounting.
Students who intend to sit for the CPA exam outside Virginia should consult with officials in those jurisdictions for specific requirements.
The College of Graduate and Professional Studies also offers a certificate in Accounting.
Program Structure
(effective Fall 2007)
Foundation Courses for Accounting Concentration (1-34 credits)
Accounting for Managers (3 credits)
Intermediate Accounting I (3 credits)
Intermediate Accounting II (3 credits)
Intermediate Accounting III (3 credits)
Business Law for Accountants (3 credits)
Statistics for Managers (3 credits)
Economics for Business (3 credits)
The Management Process (3 credits)
Organizational Behavior (3 credits)
Introduction to the MBA Program (1 credit)
Marketing for Managers (3 credits)
Production/Operations Management (3 credits)
*Any or all may be waived through a variety of means:
- comparable academic coursework within the last ten years with a grade of B or better
- examination (as appropriate)
Introduction to the MBA Program (1 credit) is not waivable.
Foundation courses are offered through our undergraduate Bachelor of Professional Studies program.
Note: Students admitted fall 2007 or later must complete all foundation courses before enrolling in graduate courses, with the exception of MBUS 501A and MMIS 500. Any student who earns a grade below C in a foundation course taken at the University must retake the course and earn a C or higher.
Note: After admission to the MBA program, CLEP and DANTES exams may not be used to satisfy MBA foundation course requirements without prior approval of the program director. Students who complete a post-baccalaureate or graduate business certificate and are later admitted to the MBA program must complete any remaining foundation courses prior to taking additional graduatelevel courses.
Core Courses (24 credits)
These eight courses (3 credits each), combined with the foundation courses, provide a common core of knowledge that all MBA students need:
MBUS 501A Organization Theory and Design (3 credits)
MBUS 502 Financial Decision Making for Managers* (3 credits)
MBUS 523 Marketing Strategy (3 credits)
MBUS 525 Visionary Leadership (3 credits)
MBUS 529 Quantitative Business Modeling (3 credits)
MBUS 548 Managerial Economics (3 credits)
MBUS 595 Strategic Management (3 credits)
MMIS 500 Management Information Systems (3 credits)
Concentration Courses (12 credits)
Students choose four of the following courses to fulfill concentration requirements:
ACCT 560 Auditing (3 credits)
ACCT 561 Advanced Accounting (3 credits)
ACCT 562 Income Tax Procedure (3 credits)
ACCT 563 Corporation and Partnership Tax (3 credits)
ACCT 564 Accounting Information Systems (3 credits)
ACCT 565 Governmental and Nonprofit Accounting (3 credits)
*Students must complete 12 credits to fulfill the Accounting concentration requirement. Students who successfully complete (with a B or higher) ACCT 460, ACCT 461, or ACCT 465, or their equivalents, do not take the equivalent graduate course. However, they must take additional ACCT or MBUS courses to complete the 12-credit requirement of the concentration. The courses are chosen in consultation with the students’ advisors and approved by the program director.
Advising Guide - Effective Fall 2008
Earlier versions of Advising Guides