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Updated 2021-2022 Graduate Catalog

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Master of Business Administration Courses

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MBA 5100 Survey of Accounting and Finance Concepts (3 credits)

This course provides a survey of relevant financial accounting, managerial accounting, and managerial economic and finance concepts and processes. The course includes the application and use of financial statements in decision making, with the analysis of internal controls concepts, and evaluation of cash flows. Business ethics will be applied to cost concepts, cost systems, and budgetary planning and controls. Evaluation of relevant cost, opportunity cost, and sunk cost as related to short-run financial decisions. Evaluation of long-run financial decisions, which incorporate the concepts of the cost of capital and the time value of money. The application and evaluation of discounted cash flow methods. The various concepts and processes will be combined to create shareholder value.
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