Graduate Catalog 2023-2024

Specialization in Accounting

Competencies Profile of Graduates for the Specialization in Accounting

The Master in Business Administration (MBA) with a specialization in Accounting is designed to develop skills that enable students to:

Knowledge

Demonstrate knowledge and understanding of:

  1. the principles, current laws, and developing norms that govern the accounting profession in the national and international environment.
  2. the different systems available for an enterprise to determine the cost of their products or services.
  3. the generally accepted audit standards.
  4. the relevant sections of the Federal Internal Revenue Code or the Internal Revenue Code of Puerto Rico applicable to individuals, partnerships, and corporations.
  5. the research methodology in the accounting field.

Skills

  1. Apply accounting principles and standards and developing that govern the accounting profession in the national and international environment.
  2. Analyze the information related to the cost of a company's services and products.
  3. Develop cost systems that provide the necessary information for decision-making by the management.
  4. Apply the generally accepted auditing principles in the services provided by the auditor.
  5. Apply the Federal Income Tax Act and that of Puerto Rico.
  6. Prepare concise and accurate documents and presentations for decision-making of internal and external users.

Attitudes

  1. Demonstrate a commitment of ethical conduct that governs the profession in a professional, global and diverse environment.
  2. Evaluate the importance of continued education as a way to achieve personal and professional development and offer relevant responses to the demands of the environment.

Requirement for the Specialization in Accounting - 15 credits

Required Courses - 9 credits

BADM 6180Advanced Cost Accounting

3

BADM 6300Advanced Auditing

3

BADM 6310Advanced Financial Accounting

3

BADM 697AIntegration Seminar in Research in Accounting

3

One course selected from following:

BADM 6320Federal Income Taxes - Advanced

3

BADM 6330Puerto Rico Income Taxes - Advanced

3