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:
- the principles, current laws, and developing norms that govern the accounting profession in the national and international environment.
- the different systems available for an enterprise to determine the cost of their products or services.
- the generally accepted audit standards.
- the relevant sections of the Federal Internal Revenue Code or the Internal Revenue Code of Puerto Rico applicable to individuals, partnerships, and corporations.
- the research methodology in the accounting field.
Skills
- Apply accounting principles and standards and developing that govern the accounting profession in the national and international environment.
- Analyze the information related to the cost of a company's services and products.
- Develop cost systems that provide the necessary information for decision-making by the management.
- Apply the generally accepted auditing principles in the services provided by the auditor.
- Apply the Federal Income Tax Act and that of Puerto Rico.
- Prepare concise and accurate documents and presentations for decision-making of internal and external users.
Attitudes
- Demonstrate a commitment of ethical conduct that governs the profession in a professional, global and diverse environment.
- 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
One course selected from following: