M.B.A.

Accounting Concentration

Gain the professional skills and experiences to become a successful business leader with the School of Business' online M.B.A. with a concentration in accounting.

The curriculum provides an understanding of business fundamentals and accounting concepts in today's fast-changing business environment.

Accounting concentration courses explore:

  • Fund accounting for government, not-for-profit and health care organizations
  • Fraud examination
  • Cost accounting with emphasis on cost analysis, capital budgeting and activity-based costing
  • Business law for the accountant
  • Financial statement analysis using accounting principles, measurement and reporting practices

You will also achieve a broad background in business through general M.B.A. courses including those that address:

  • Core business management functions
  • Oral and written business communication
  • Effective team membership and leadership in work partnerships and cross-functional collaborative efforts
  • Ethical, economically responsible business decisions in the context of a diverse set of stakeholders
  • Business implications of the new economy and applying widely used technologies to management issues

In addition to the analytical tools and technologies necessary to solve complex management problems, our M.B.A. program emphasizes leadership skills within Saint Leo University's core values and traditions.

Our online M.B.A. is accredited by the International Assembly for Collegiate Business Education (IACBE), a professional accreditor for business programs in student-centered colleges and universities throughout the world.


Degree Requirements

M.B.A. students take up to two courses per eight-week term. Students can complete the 36 credits required for graduation in as little as one year, or may extend their studies for as long as five years. You may start the Saint Leo M.B.A. program at any of the six terms each year, and—with director approval—can pursue up to two M.B.A. concentrations concurrently. Students may be able to waive the prerequisite courses if the courses were taken as part of their undergraduate degree programs, or as post-baccalaureate students. Prerequisite courses are ACC 201: Principles of Accounting I, ACC 202: Principles of Accounting II, ACC 301: Intermediate Accounting I, ACC 302: Intermediate Accounting II, ACC 331: Cost Accounting, and GBA 231: Business Law I. Students with non-business undergraduate degrees may be required to take additional undergraduate courses to satisfy the requirements for the MBA.ACC and the CPA examination.

Business Core (18 credits)

  • Course
  • Course Name
  • Credits
  • MBA 525 Professional Development 3

    This course is designed to give MBA students a tangible head start in acquiring and honing numerous core skills essential for success in the MBA program and the business world. The emphasis will be on the development of professional skills and perspectives, such as business writing, coaching and counseling, conflict resolution, effective business protocol, interviewing, intercultural awareness and sensitivity, negotiating agreement, and public speaking.

  • MBA 533 Human Resource Management 3

    This course is designed to focus on an in-depth analysis of the major functions of a manager dealing with human resource issues. Issues to be covered include, but are not specifically limited to, staffing, employee training and development, compensation and benefits, legal issues, union versus non-union issues, safety and health issues, and cross-cultural and expatriate issues.

    Prerequisites: MBA 525

  • MBA 540 Managerial Economics 3

    This course explores the concepts of economic optimization, the estimation of demand, and cost and pricing analysis. An introduction to economic forecasting and decision making under conditions of risk and uncertainty is also included.

    Prerequisites: Undergraduate course in economics strongly recommended.

  • MBA 575 Global Business Management 3

    The student will develop an understanding of international/multinational management by examining the challenges and opportunities of operating globally. Emphasis will be on developing an understanding of the complexities of dealing with diverse social, cultural, economic, and legal systems. The role of business in this dynamic world environment will be analyzed.

    Prerequisites: MBA 525, MBA 533

  • MBA 599 Strategic Management 3

    This capstone course integrates knowledge gained in previous graduate business courses. It centers on the theme that organizations achieve sustained success when their managers have astute, timely strategic game plans and they implement these plans with proficiency. Strategic management theory is used in the analysis of case studies of companies operating in the domestic and global marketplace. This course is to be taken in the student's last term, unless otherwise approved by the Director of the MBA Program.

    Prerequisites: MBA 525, MBA 533, MBA 540, MBA 560 or ACC 504, MBA 565, MBA 570, MBA 575

  • MBA 565 Marketing 3

    This course considers the operational and strategic planning issues confronting managers in marketing. Topics include buyer behavior, market segmentation, product selection and development, pricing, distribution, promotion, market research, and international and multicultural marketing. Additional fee applies for marketing computer simulation.

    Prerequisites: MBA 525

Accounting Concentration (18 credits)

  • Course
  • Course Name
  • Credits
  • ACC 504 Fund Accounting for Governmental and Not-for-Profit Accounting 3

    A study of financial and management accounting principles as they apply to governments and not for-profit organizations, and health care organizations. Also, an overview of the characteristics of generally accepted government auditing standards and the single audit.

    Prerequisites: Undergraduate courses in Principles of Accounting 1 and 2

  • ACC 505 Fraud Examination 3

    Students will learn how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Emphasis will be on fraudulent financial reporting, litigation support, and investigative auditing. Students will work through cases, developing investigative strategies and seeking to prove how fraud was committed.

    Prerequisites: Undergraduate courses in Principles of Accounting 1 and 2

  • ACC 532 Advanced Cost Accounting 3

    Emphasis is placed on measurements for decision making and strategic planning, including cost analysis, capital budgeting, activity-based costing, and other advanced cost accounting and managerial decision topics.

    Prerequisites: ACC 331 or equivalent

  • ACC 538 Business Law and the Accountant 3

    The purpose of the course is to provide the accountant and aspiring accountant a general understanding of U.S. jurisprudence and the application of U.S. law to the business sector. The course content was developed in consultation with members of the accounting profession, and it focuses on matters pertinent to the practitioner. It takes as a "given" the fact that most accountants will spend their professional time working with or for various types of business organizations, most often corporations.

    Prerequisites: Undergraduate course in business law

  • ACC 549 Using Financial Accounting Information 3

    A study of financial statement analysis using accounting principles, measurement, and reporting practices. Also included are insights into income determination and methods for evaluating the firm through the balance sheet, income statement, statement of cash flows, and statement of changes in stockholders' equity.

    Prerequisites: ACC 301, ACC 302

  • ACC 540 Accounting Theory 3

    This course addresses the development of accounting theory, the conceptual framework, and international accounting. It also addresses topics in financial accounting theory including, but not limited to, the concept of income, the income statement, the balance sheet and the statement of cash flows, equity, and financial reporting disclosure requirements.

    Prerequisites: ACC 301, ACC 302

Total Credits 36

Elective

  • Course
  • Course Name
  • Credits
  • MBA 625 Internship 3

    This is an elective credit course (added on top of the basic MBA courses). MBA students, along with their designated faculty members, arrange for full- or part-time jobs in fields related to their MBA curriculum. Under the guidance of a designated faculty member, students work to enrich their University experience through a paid internship in order to practice Master's level business skills. Specific competency requirements (and the associated activities) are outlined by the designated faculty member and agreed upon with the internship site representative. The internship must last the entire term for which the student is registered (specific work hours to be agreed upon with the employer and faculty member). At least two site contacts will be completed by the faculty member to ensure that the outlined competency requirements are completed.

    Prerequisites: MBA 525, MBA 550