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Business Administration
| Department Information |
Departments of Accounting and Finance, Economics, Management, Marketing and Entrepreneurship
College of Business and Economics
• College of Business and Economics Graduate Programs Office (VBT 430, 510-885-2419)
• Department of Accounting and Finance (VBT 336, 510-885-3397)
| Professors Emeriti John B. Major, Jr., Ph.D. University of Illinois Donald H. Wort, Ph.D. Michigan State University Professors Doris G. Duncan, Ph.D. Golden Gate University Micah Frankel, Ph.D. University of Arizona Willis Hagen, III, Ph.D. University of Wisconsin, Madison Ching-Lih Jan, Ph.D. University of California, Berkeley Franklin Lowenthal, Ph.D. Stanford University Christopher W. K. Lubwama (Chair), Ph.D. Simon Fraser University (Canada) Nancy R. Mangold, Ph.D. University of California, Berkeley Gary R. McBride, LL.M. Georgetown University Law Center Diane Satin, Ph.D. University of California, Berkeley Associate Professors Hadi Behzad, Ph.D. Indiana University, Bloomington Y. Robert Lin, Ph.D. University of California, Los Angeles Fung-Shine Pan, Ph.D. University of California, Berkeley Assistant Professors Siu-Kuen Scott Fung, D.B.A. Boston University Szu-Yin (Kathy) Hung, Ph.D. The George Washington University Wenjiu (Jerry) Liu, Ph.D. University of Wisconsin Tammie X. Simmons-Mosley, Ph.D. University of Wisconsin-Madison Lecturers Charlene Abendroth, M.A. Brigham Young University Suzanne M. Busch, M.B.A. California State University, Hayward John Cherniss, M.B.A. California State University, Hayward Stuart Gould, M.B.A. University of California, Berkeley Carol Nowicki, J.D. University of San Francisco Lily T. Sieux, M.B.A. University of California, Berkeley Kallirroe Tipton, M.S. Massachusetts Institute of Technology; M.S. California State University, Hayward Joseph Tombari, M.B.A. California State University, Hayward | |||||
• Department of Economics (VBT 342, 510-885-3265)
See the graduate Economics chapter for a listing of Economics faculty and a description of the Economics major and minor.
• Department of Management (VBT 336, 510-885-3307)
| Professors Emeriti S. David Aviel, Ph.D. Golden Gate University Spyros Economides, Ph.D. University of Texas William L. Moore, Ph.D. University of California, Berkeley Paul D. Staudohar, Ph.D. University of Southern California Professors Joyendu Bhadury, Ph.D. University of Texas at Dallas Bijan Mashaw, Ph.D. Clemson University John P. Kohl, Ph.D. The Pennsylvania State University Stephen H. Miller, Ph.D. Purdue University Kenneth Pefkaros, Ph.D. University of Delaware Zinovy Radovilsky, Ph.D. Scientific Research Institute of Labor (Moscow) John J. Villarreal, Ph.D. City University of New York Harry Waters, Jr., Ph.D. University of Oregon Associate Professors Hongwei Du, Ph.D. Florida Institute of Technology Alan P. Goldberg, Ph.D. University of Massachusetts Sharon Green, Ph.D. University of California, Berkeley Xinjian Lu, Ph.D. University of Waterloo, Canada Asha Rao, Ph.D. Temple University Gregory Theyel, Ph.D. Clark University Assistant Professors Vishwanath Hegde, Ph.D. University of Pittsburgh Yi Jiang, Ph.D. Ohio State University Daniel E. Martin, Ph.D. Howard University H. Steven Peng, Ph.D. York University (Canada) Berna Polat, Ph.D. University of Washington Michael Wagner, Ph.D. Massachusetts Institute of Technology Lecturers Spyros Camateros, M.B.A. California State University, Hayward Kurt S. Martsolf, M.B.A. California State University, Hayward Carol F. Moore, Ph.D. Purdue University James E. Riley, M.B.A. Harvard University Anne Roth, M.A. University of California, Berkeley Maura White, M.B.A. St. Mary's College Gary Wishniewsky, Ph.D. Golden Gate University | |||||
• Department of Marketing and Entrepreneurship (VBT 342, 510-885-3326)
| Professor Emeritus Ricardo L. Singson, Ph.D. University of Washington Professors Jagdish Agrawal, Ph.D. State University of New York at Buffalo Thomas Foscht, Ph.D. University of Graz (Austria) C. Joanna Lee (Chair), Ph.D. University of Texas at Austin Norman Smothers, Ph.D. University of California, Berkeley Eric Soares, Ph.D. Bowling Green State University Steve Ugbah, Ph.D. Ohio University Associate Professors Stevina Evuleocha, Ph.D. Ohio University Sweety Law, Ph.D. Ohio State University Cesar Maloles, Ph.D. City University of New York Assistant Professor Brian McKenzie, Ph.D. University of Victoria (British Columbia) Lan Wu, Ph.D. Georgia Tech Lecturers Valerie Smith, M.A. California State University, Hayward | |||||
• Institutes and Centers
| Center for Economic Education | |||||
| Director: Jane E. Lopus | |||||
| Center for New Ventures and Alliance | |||||
| Director: Ricardo L. Singson | |||||
| Human Investment Research and Education (HIRE) Center | |||||
| Director: Nan Maxwell | |||||
| Smith Center for Private Enterprise Studies | |||||
| Director: Charles W. Baird; Associate Director: Micah Frankel | |||||
Director of MBA Program: Doris Duncan
Graduate Faculty Advisors for M.B.A. Options
| M.B.A./Accounting: Diane Satin M.B.A./Business Economics: Leo Kahane M.B.A./Computer Information Systems: Doris Duncan M.B.A./E-Business: Doris Duncan M.B.A./Entrepreneurship: Brian McKenzie, Ricardo L. Singson, Norman Smothers M.B.A./Executive: Shyam J. Kamath M.B.A./Finance: Fung-Shine Pan, Surendra Pradhan M.B.A./Human Resources Management: Daniel Martin, Asha Rao M.B.A./International Business: Yi Jiang, Gregory Theyel M.B.A./Management: Berna Polat, Gregory Theyel, John Villarreal M.B.A./Marketing Management: Jagdish Agrawal, Cesar Maloles M.B.A./Operations and Materials Management: Joyendu Bhadury, Zinovy Radovilsky M.B.A./Strategic Management: Berna Polat, Gregory Theyel M.B.A/Supply Chain Management: Joyendu Bhadury, Zinovy Radovilsky M.B.A./Taxation: Gary McBride M.B.A./Telecommunications Management: Hongwei Du | |||||
| M.S./Taxation: Gary McBride M.S.B.A./Computer Information Systems/Quantitative Business Methods: Alan Goldberg, Doris Duncan | |||||
| Program Description |
The mission of the master's programs in the College of Business and Economics (CBE) at Cal State East Bay is to provide an excellent graduate education that will allow you to succeed in a business environment that is characterized by rapid technological advancements; a work force of ethnic, cultural, and gender diversity; demands for continuous improvements in quality and service; the necessity for continuous individual and organizational learning; and need for the understanding and skills to practice in global markets. All CBE programs are accredited by The Association to Advance Collegiate Schools of Business International (AACSB).
The Master of Business Administration (M.B.A.) program is designed to provide you with a balance of functional expertise and general managerial competencies. You may select from sixteen areas of concentration called options, each of which includes electives both within and outside of your area of concentration. This allows you to tailor the program to meet your individual career goals. In addition, four specialized master's programs, the M.S. in Business Administration with an Option in Computer Information Systems/Quantitative Methods or an Option in International Accounting, the M.S. in Taxation, the M.A. in Economics (see Economics chapter in graduate section of this catalog), and the M.S. in Telecommunication Systems (see Telecommunication Systems chapter in graduate section of this catalog), prepare students who seek specialized careers in these areas.
In pursuit of this mission, graduate programs in the College of Business and Economics will provide you with:
| • | a balance of theoretical concepts and practical approaches to business problems; | ||||
| • | a balance of quantitative, analytical, and interpersonal skills; | ||||
| • | an understanding of the ethical, political, social, legal, environmental, and technological issues that influence business; | ||||
| • | opportunities to experience and gain expertise in leading edge instructional and business technologies; | ||||
| • | an understanding of global issues facing business and opportunities for international educational experiences; and | ||||
| • | a broad, multidisciplinary, strategic vision that allows you to manage innovation and change. | ||||
| 1. | Master of Business Administration (M.B.A.) with the following options: | ||||
| a. | Accounting | ||||
| b. | Business Economics | ||||
| c. | Computer Information Systems (C.I.S.) | ||||
| d. | E-Business | ||||
| e | Entrepreneurship | ||||
| f. | Executive | ||||
| g. | Finance | ||||
| h. | Human Resources Management | ||||
| i. | International Business | ||||
| j. | Management | ||||
| k. | Marketing Management | ||||
| l. | Operations and Materials Management | ||||
| m. | Strategic Management | ||||
| n. | Supply Chain Management | ||||
| o. | Taxation | ||||
| p. | Telecommunications Management | ||||
| 2. | Master of Science (M.S.) in Business Administration with the following options: | ||||
| a. | Computer Information Systems/Quantitative Business Methods (C.I.S./Q.B.M.) | ||||
| b. | International Accounting | ||||
| 3. | Master of Science (M.S.) in Taxation | ||||
| 4. | Master of Arts (M.A.) in Economics: | ||||
| Please see the Economics chapter in the graduate section of this catalog for a description of the M.A. in Economics and its options. | |||||
Master of Business Administration (M.B.A.)
Students graduating with an M.B.A. from Cal State East Bay will have achieved the following:
| 1. | Leadership and Teamwork. Each graduate will be able to analyze how to use high-performance management behaviors to lead a team task that results in effective team performance. | ||||
| 2. | Innovation and Problem Solving. Given a complex business problem, each student will be able to identify, obtain and analyze relevant data acquired from internal and external sources to make recommendations for a problem solution. | ||||
| 3. | Integrative and Strategic Perspective. Each graduate will integrate functional areas of business knowledge to generate a strategic business plan. | ||||
| 4. | Global Perspective. Each student will analyze the global business factors impacting current business issues, and evaluate the effects of these factors on specific management situations. | ||||
| 5. | Communication. Each student will communicate a complex business issue in a coherent written statement and oral presentation. | ||||
Master of Science (M.S.) in Business Administration, Option in International Accounting
Students graduating with an M.S. in Business Administration with an Option in International Accounting from Cal State East Bay will have achieved the following:
| 1. | Design and Implementation. Each student will understand the principal characteristics and functions related to analysis and design of accounting information systems. | ||||
| 2. | Financial Analysis. Each student will understand how to analyze financial and accounting information in the International multinational context. | ||||
| 3. | Budgeting. Each student will be able to address budgeting problems and performance evaluation in a multinational enterprise. | ||||
| 4. | Auditing. Each student will understand the components, organization, and methodology of performing a professional audit and be able to address ethical standards. | ||||
Students graduating with an M.S. in Taxation from Cal State East Bay will have achieved the following:
| 1. | Professional Ethics. Each student can analyze a tax controversy that involves an ethical dilemma invoking potential tax penalties and relevant codes of professional conduct. Each student can choose and defend a reasonable solution. | ||||
| 2. | Corporate Tax Expertise. Each student can analyze a complex corporate tax situation, identify the pertinent tax issues, and appropriately apply the law. | ||||
| 3. | Partnership Tax Expertise. Each student can analyze a complex partnership tax situation, identify the pertinent tax issues, and appropriately apply the law. | ||||
| 4. | Research and Problem Solving. Each student can efficiently and effectively research and resolve (using electronic research resources) a complex tax issue involving an unfamiliar tax subject. | ||||
| Secondary Level Teaching Program |
If you are interested in secondary teaching, be aware that the university does not offer either a subject matter preparation program or a credential program in Business Education. Furthermore, although you can complete the undergraduate Business Administration major on this campus and then enroll in the fifth year credential program elsewhere, the university does not offer all of the coursework prerequisites to some credential programs.
| Course Offerings |
Hayward Hills Campus
All requirements for all graduate programs of the College of Business and Economics are offered on the Hayward Hills campus except for the Executive Option. Lower and upper division courses satisfying the graduate program foundation requirements are scheduled both during the day and in the evening. Graduate courses (6000-level) are offered primarily in the evening.
Concord Campus
The upper division undergraduate courses for the M.B.A. foundation coursework and the 6100-6999 level courses needed for the M.B.A. core and for the Finance and Management options of the M.B.A. program are also offered at the Cal State East Bay, Concord Campus, 4700 Ygnacio Valley Road, Concord, 94521, phone (925) 602-6700. If you are enrolled in other M.B.A. options, you can complete all of your remaining upper division M.B.A. foundation requirements, the M.B.A. core, and one to three of your option requirements at the Concord campus, leaving you with a maximum of six graduate courses to be completed on the Hayward Hills campus. No lower division courses are offered at the Concord campus; thus, any lower division M.B.A. prerequisites that you have not completed will need to be taken at a community college, the Hayward Hills campus, or another accredited institution.
Upper division courses at the Concord campus are scheduled both during the day and in the evening; graduate 6000-6999 level courses are offered only in the evening. See the General Information chapter and the map at the back of this catalog for additional information on the Cal State East Bay Concord Campus.
| Common Requirements |
Admission
Graduate programs in the College of Business and Economics are open to students who hold a baccalaureate degree from an accredited college or university. Applications for admission to these programs are accepted for fall, winter, and spring quarters.
M.B.A. Admission
For admission to the M.B.A. program, each applicant is evaluated on the basis of: (1) past academic records as reflected in undergraduate grade point average and subsequent coursework; (2) results of the Graduate Management Admissions Test (GMAT).
MBA applicants must meet the following two criteria: (1) a minimum 1050 "Index Score" and (2) minimum 20th percentile GMAT verbal and quantitative scores. [Index Score = (Upper Division GPA x 200) + Total GMAT]. Exceptions to these criteria will be rare and limited to extraordinary cases.
M.S. Business Administration Admission
| Option in Computer Information Systems/Quantitative Business Methods The admission requirements for the M.S.B.A. Option in C.I.S./Q.B.M. program are the same as those outlined above for the M.B.A. program. Option in International Accounting The admission requirements for this program are the same as the requirements for the M.B.A. program with the exception that the GMAT requirement is waived for applicants who have passed the U.S. C.P.A. Examination or a foreign equivalent. | |||||
The admission requirements for the M.S. Taxation program are the same as the requirements for the M.B.A. program with the exception that the GMAT requirement is waived for applicants who have passed either the U.S. C.P.A. Examination or the Enrolled Agents Examination or who have a master's degree from an AACSB accredited program.
M.A. Economics Admission
Please see the Economics chapter in the graduate section of this catalog for detailed information about admission requirements for the M.A. Economics program.
Classification in the Programs
If you have a baccalaureate degree from a regionally accredited institution but have not been admitted to any graduate degree program, you can apply for admission to the university as an "Unclassified Post-baccalaureate" student (formerly called a "non-objective" student). If you are enrolled as an "Unclassified Post-baccalaureate" student and wish to be admitted into the M.B.A. program, you should complete a "Change of Graduate Objective" form, which may be obtained in the Graduate Programs Office (CBE) or from Enrollment Services. Admission to the university as an "Unclassified Post-baccalaureate" student in no way implies acceptance to a graduate degree program. Undergraduate and "Unclassified Post-baccalaureate" students may not take 6000-level courses with ACCT, CIS, ENTR, FIN, MGMT, MKTG or TC prefixes. In addition, certain 6000-level courses in the Department of Economics are also closed to undergraduates and "Unclassified Post-baccalaureate" students (see Economics chapter in graduate section of this catalog).
There are three levels of advancement for you within the M.B.A., M.S. Business Administration, and M.S. Taxation programs: "Conditionally Classified Graduate" standing, "Classified Graduate" standing, and Advancement to Candidacy.
| 1. | "Conditionally Classified Graduate" standing | ||||
| If you have been admitted to a graduate degree program but have not satisfied all of the foundation coursework, other program requirements, and/or the University Writing Skills requirement, you are a "Conditionally Classified Graduate" student. You may be admitted to a graduate degree program as a "Conditionally Classified Graduate" student upon: | |||||
| a. | submission of an application with required supporting documents and fee payment to the Admissions Office of the university; | ||||
| b. | acceptance by the program based on past academic performance, GMAT score, and other relevant criteria; | ||||
| c. | completion of other appropriate requirements as specified in the Graduate and Post-baccalaureate chapter of this catalog. | ||||
| 2. | "Classified Graduate" standing | ||||
| If you have been admitted to a graduate degree program by meeting the requirements established in item (1) above, and have fulfilled all foundation coursework proficiencies, and other requirements including the University Writing Skills requirement, you can become a "Classified Graduate" student. As a practical matter, if you enter the program with a strong background in your new field of study and have satisfied the University Writing Skills requirement, you can begin as a "Classified Graduate" student. If you enter the program from a different discipline, you can become a "Classified Graduate" student after completing foundation coursework and have been recommended for such standing by the department. You must have satisfied the University Writing Skills requirement as explained in the Graduate and Post-baccalaureate Studies chapter in this catalog and all other proficiency evaluations specified for your degree program. | |||||
| 3. | Advancement to Candidacy. | ||||
| To be Advanced to Candidacy you must: | |||||
| a. | be a "Classified Graduate" student in good standing; | ||||
| b. | have completed 32 quarter units of 6100-6999 level courses beyond the 6000 through 6099 foundation courses; | ||||
| c. | have completed such other requirements as prescribed by the program faculty; | ||||
| d. | have been recommended for Advancement to Candidacy by the program faculty. | ||||
For information on transfer credit, please see the College of Business & Economics policy on transfer of credit for foundation and other course work at: http://cbegrad.csueastbay.edu/.
Proficiency Evaluations
Proficiency evaluations in writing skills must be satisfied in each of the Business Administration graduate programs. All students must satisfy the University Writing Skills Requirement (UWSR) before they can attain "Classified Graduate" status. If you are enrolling in any Business Administration graduate program you must take the Writing Skills Test (WST) during your first quarter after receiving "Conditionally Classified Graduate" standing unless you have met the Writing Skills requirement as an undergraduate or graduate student at one of the CSU system campuses or scored 4.5 or better on the GMAT essay.
Passing the WST satisfies the UWSR. If you fail the WST with an essay score of 6 or below, you must immediately enroll in a first-tier writing course (ENGL 3000 or 3001). After passing this course, you must immediately enroll in a second-tier writing course such as MKTG 3495. Passing the second-tier course and the Writing Skills Essay (WSE) given at the end of the course satisfies the UWSR. If you fail the WST with a score of 7 you may satisfy the UWSR either by retaking and passing the WST or by passing a second-tier writing course and the WSE.
The Writing Skills Test and Writing Skills Essay are administered by the Testing Office located in Warren Hall (WA 438), phone 885-3661. You should contact this office directly for information on test dates, registration procedures, and fees.
Requirements for Graduation
To be eligible for the M.B.A., M.S. in Business Administration (except C.I.S./Q.B.M. Option), or M.S. in Taxation degree, you must:
| 1. | have been a "Classified Graduate" student and Advanced to Candidacy (see items (2) and (3) under the section on Classification in the Programs); | ||||
| 2. | have satisfied the international requirement; | ||||
| 3. | have completed 45 quarter units of which: | ||||
| a. | all are beyond the foundation coursework; | ||||
| b. | all have a course grade of "C" or better and a 3.00 GPA; | ||||
| c. | all are applicable to the degree; | ||||
| d. | at least 32 are in residence as a "Classified and/or Conditionally Classified Graduate" student; | ||||
| e. | not more than 13 are for extension and/or transfer credit (any extension and/or transfer credit must be approved by the CBE Director of Graduate Programs) and/or coursework taken in "Unclassified Postbaccalaureate" status; | ||||
| f. | all are earned within the five years immediately preceding the completion of the requirements for the degree; | ||||
| g. | the distribution of the 45 units offered for a specific graduate degree must meet the general guidelines specified by the Association to Advance Collegiate Schools of Business International (AACSB), the professional accrediting body for Business Administration academic programs; | ||||
| h. | not more than 5 units are for thesis, independent study and/or a project, except in the case of the M.S. Business Administration/C.I.S./Q.B.M. Option, where up to 9 units may be taken with the approval of the CBE Director of Graduate Programs. | ||||
| 4. | have a 3.0 grade point average for all units taken to satisfy the requirements of the student's degree program. | ||||
| 5. | have completed a satisfactory program of study as determined by the College of Business and Economics and the university. | ||||
The university requires all masters degree students to complete a capstone requirement prior to graduating. The capstone experience for students in the M.B.A. program is a project that is incorporated within either the Entrepreneurship Practicum course (ENTR 6490) or the Seminar in Strategic Management course (MGMT 6490). M.B.A. students may select either the Entrepreneurship Practicum course (ENTR 6490) or the Seminar in Strategic Management course (MGMT 6490) to satisfy the capstone experience requirement. For most of the M.S. degree programs, the capstone requirement is a departmental thesis (6909) or project (6899). Consult the catalog description for the specific requirements of your degree program or option.
| Master of Business Administration |
In addition to the set of common requirements for the M.B.A., M.S. in Business Administration, and M.S. in Taxation degrees presented in the preceding section, there are requirements specific to the Master of Business Administration (M.B.A.) degree. These requirements are discussed in this section
General Curricular Requirements for M.B.A. Degree Programs Accredited by AACSB
The Association to Advance Collegiate Schools of Business (AACSB International) is the professional accrediting body for Business Administration degree programs. All College of Business and Economics degree programs are accredited by AACSB International and the graduate programs in the College of Business and Economics are designed to comply with the listed AACSB International curriculum guidelines.
Proficiency Evaluations
The M.B.A. degree program requires the writing skills proficiency evaluation described previously under the "Common Requirements" section for the M.B.A., M.S. in Business Administration, and M.S. in Taxation degrees. In addition, if you are enrolled in the M.B.A. degree program, you are required to satisfy proficiency requirements in introductory mathematics and statistics. To satisfy the mathematics proficiency, you must have completed equivalent coursework in introductory differential calculus. If you have not completed such coursework, you must take MATH 1810 or an equivalent course. The statistics requirement may be met by a course in statistics that is equivalent to STAT 1000, 2010 or STAT 6011.
Foundation Coursework for the M.B.A.
The M.B.A. program is built upon a foundation of fundamental disciplines which, in the aggregate, underlie the graduate business curriculum. The nature and composition of this foundation is discussed below. It is not necessary to complete all, or even any, of the foundation coursework before applying for admission to the M.B.A. degree program. In fact, it is strongly recommended that application to the M.B.A. program be made as early as practicable. If you are admissible and have not satisfied the foundation coursework, you will be admitted as a "Conditionally Classified Graduate" student.
Having "Conditionally Classified Graduate" status allows you to enroll in the 6000 to 6099 series of graduate-level foundation courses. These are accelerated courses designed for graduate-level students. Using these courses, where available, substantially reduces the number of undergraduate units that would otherwise be required to achieve "Classified Graduate" standing.
Equivalent previous coursework will satisfy listed foundation courses. Students who have received an undergraduate degree in Business Administration from an AACSB-accredited institution are exempt from the foundation coursework requirements. Contact the CBE Graduate Programs Office for a list of AACSB-accredited institutions. A grade of "C-" or better is necessary for a transfer of a Cal State East Bay course (whether completed currently or in the past) to be accepted for foundation requirements. Note also that all 6000 to 6099 numbered Business Administration courses (i.e., ACCT, CIS, FIN, MGMT, MKTG, and ECON) with titles beginning with "Graduate Introduction to . . ." are graduate program foundation courses and cannot be calculated as part of the 45 units required for a CBE graduate degree.
Foundation Coursework Common to All M.B.A. Options Except Executive Option (36 units)
| ACCT 6011 Graduate Introduction to Financial Accounting (4) (Not required if ACCT 2251 previously completed, 4 units) ACCT 6022 Graduate Introduction to Managerial Accounting (2) (Not required if ACCT 2253 previously completed, 4 units) CIS 6070 Graduate Introduction to Computer Information Systems (2) (Not required in CIS Option or if CIS 3060 previously completed, 4 units) ECON 6051 Graduate Introduction to Economics for Managers (4) (Not required if ECON 3551 previously completed, 4 units) FIN 6033 Graduate Introduction to Financial Decisions (4) (Not required if FIN 3300 previously completed, 4 units) MGMT 6000 Graduate Introduction to Quantitative Methods in Business (4) (Not required if MGMT 3100 previously completed, 4 units) MGMT 6050 Business and Society (4) (Not required if MGMT 2701 and 4500 previously completed, 4-4 units) MGMT 6060 Graduate Introduction to Organization and Management (4) (Not required if MGMT 3614 previously completed, 4 units) MKTG 6005 Managing Marketing: Theory and Practice (4) (Not required if MKTG 3401 previously completed, 4 units) Proficiencies to be satisfied: Mathematics, Statistics, and Writing Skills (WST) See "Proficiency Evaluations" in this section, Master of Business Administration) | |||||
Accounting Option (8 units)
| • | ACCT 6012, 6013 Graduate Intermediate Financial Accounting I, II (4, 4) [ACCT 3211, 3212, 3213 can be substituted for ACCT 6012-6013] | ||||
| • | CIS 3275 (4) or CS 3340 (4) or any advisor-approved object-oriented programming language taken during the last three years. (Students who have no programming background should take CIS 3270 or CS 2360 prior to enrolling in any of the above classes.) | ||||
| • | CIS 3281 Systems Analysis and Design (4) | ||||
| • | ACCT 3220 Tax Accounting: Fundamentals and Individuals (4) | ||||
| • | CIS 3270 Algorithm Development and Programming (4) or any advisor-approved third-generation programming language taken during the last three years. | ||||
| • | TC 3250 Networks and Telecommunication Systems (4) | ||||
| M.B.A. Curricular Requirements | |||||
| A. | Policy on the use of 3000-, 4000-, and unrestricted 6000-level courses in the M.B.A. | ||||
| Most M.B.A. options restrict the use of 3000-, 4000-, and unrestricted 6000-level courses. You should clear any planned use of upper division undergraduate coursework in the 45 units for your M.B.A. degree with either the graduate option advisor or the CBE Director of Graduate Studies. | |||||
| B. | International Requirement (4 units) | ||||
| To receive an M.B.A., you must have completed a 4-unit course in international business/international economics as part of the 45 units of the M.B.A. degree (ACCT 6470; ECON 6107, 6700, 6705, 6710; FIN 6375; MGMT 6140, 6150, 6440, 6460, 6570, 6675; MKTG 6470). In order for a course to both satisfy the International Requirement and count as part of your 45 degree units beyond core courses, the course must be selected from the above list of 6100-6999 level courses or must be approved by your graduate advisor or the CBE Director of Graduate Programs. | |||||
| C. | Core Requirements Except Executive Option (12 units) | ||||
| FIN 6300 Seminar in Corporate Financial Management (4) MGMT 6100 Operations Management (4) One "Interpersonal Skills" course selected from the following (4 units): MGMT 6560, 6612, 6617, 6630, 6635; MKTG 6403 or 6460. | |||||
| D. | Capstone Experience (5 units) | ||||
| ENTR 6490 Entrepreneurship Practicum (5) or MGMT 6490 Seminar in Strategic Management (5) M.B.A. students may select either the Entrepreneurship Practicum course (ENTR 6490) or the Seminar in Strategic Management course (MGMT 6490) to satisfy the capstone experience requirement. Either ENTR 6490 or MGMT 6490 is taken as one of the final courses in an M.B.A. student's program. In these comprehensive courses, students will integrate knowledge gained in their core requirement and option courses. A project is required in these courses and serves in place of either a comprehensive examination or a thesis as the required capstone experience. | |||||
| E. | Option Requirements | ||||
| In addition to these required courses, students must satisfy the requirements of one of the options as outlined below. If you wish to have more than one option recorded on your permanent record, the pattern of courses you take to fulfill each additional option must differ by at least 3 courses and 12 units from any other option or combination of options you have taken. The Executive option is a 45-47 unit package of courses in which there is no separation of core and option requirements. | |||||
| 1. | Accounting Option (28 units) | ||||
| a. | Prerequisites | ||||
| See previous section on additional prerequisites required for some options. | |||||
| b. | Required Courses (16 units) | ||||
| ACCT 6211 Seminar in Accounting Theory (4) ACCT 6212 Seminar in Current Accounting Topics (4) ACCT 6214 Financial Statement Analysis and Business Valuation (4) ACCT 6230 Strategic Cost and Performance Management (4) | |||||
| c. | Electives within Accounting (4 units) | ||||
| Select one course from the following: Any 6100-6900 level Accounting course beyond those listed as required; ACCT 4211 Advanced Financial Accounting (4), 4220 Tax Accounting: Corporate Tax (4), 4223 Business Law for Accountants (4), 4250 Auditing (4), 4370 International Accounting (4), 4911 Ethics, Regulation and Financial Statement Fraud (4). | |||||
| d. | Electives outside Accounting (8 units) | ||||
| Select 8 units of 6100-6999 level College of Business and Economics courses outside the ACCT prefix. The following courses are recommended: FIN 6305 New Venture Financing (4), 6310 Seminar in Security Analysis and Portfolio Management (4), 6315 Seminar in Options and Futures (4), 6320 Studies in Financial Markets (4), 6325 Financial Management of Banking Institutions (4), 6375 International Financial Management (4). | |||||
| 2. | Business Economics Option (28 units) | ||||
| a. | Required Courses (16 units) | ||||
| ECON 6101 Seminar: Micro-Economic Theory I (4) ECON 6105 Seminar: Macro-Economic Theory (4) ECON 6400 Seminar: Econometrics (4) MGMT 6550 Research Methods and Communications (4) | |||||
| b. | Electives within Business Economics (4 units) | ||||
| Select at least one of the following: ECON 6102 Seminar: Micro-Economic Theory II, 6250 Seminar: Project Analysis, 6315 Seminar: Monetary Theory, 6370 Seminar: Public Sector Economics, 6520 Seminar: Industrial Organization and Public Policy, 6680 Seminar: Labor Economics, 6700 Seminar: International Trade, 6710 Seminar: International Economic Development | |||||
| c. | Electives outside of Business Economics (8 units) | ||||
| Select 8 units of 6100-6999 level College of Business and Economics courses outside of Economics. MGMT 6110 Business and Economic Forecasting is strongly recommended as one of these elective courses. | |||||
| 3. | Computer Information Systems Option (28 units) | ||||
| a. | Prerequisites | ||||
| See section on additional prerequisites required for some options. | |||||
| b. | Required Courses (16 units) | ||||
| CIS 6270 Advanced Study of Computer Information Systems (4) CIS 6274 Data Base Theory and Administration (4) CIS 6275 Decision Support and Expert Systems (4) CIS 6276 Data and Voice Communications (4) | |||||
| c. | Electives within Computer Information Systems (4 units) | ||||
| Select any 6100-6999 level CIS or TC course (4 units) that is not listed as required. | |||||
| d. | Electives outside Computer Information Systems (8 units) | ||||
| Select 8 units of 6100-6999 level College of Business and Economics courses outside of Computer Information Systems, or any other department-approved graduate-level course (including Mathematics and Computer Science) outside Computer Information Systems. MGMT 6110 Business and Economic Forecasting is strongly recommended as one of these elective courses. | |||||
| 4. | E-Business Option (28 units) | ||||
| a. | Required Courses (12 units) | ||||
| CIS 6278 E-Commerce Technology (4) MGMT 6475 E-Strategy (4) MKTG 6585 E-Commerce Marketing (4) | |||||
| b. | E-Business Electives (16 units) | ||||
| Select 16 units from the following: CIS 6270 Advanced Study of Computer Information Systems, 6274 Database Theory and Administration, 6300 Web Site Development; ENTR 6485 New Venture and E-Business Plans; FIN 6305 New Venture Financing; MGMT 6115 E-Commerce Enterprise Management, 6145 Logistics Management, 6150 Global Supply Chain Management, 6420 Competitive Strategy, 6470 Management of Technology and Innovation; MKTG 6570 Business to Business Marketing; TC 6101 Analysis and Design of Telecommunications Systems, 6210 Collaborative Multimedia Networking and Telepresence; Other CBE-approved coursework outside CBE, including courses in Multimedia or Computer Science | |||||
| 5. | Entrepreneurship Option (28 units) | ||||
| a. | Required Courses (12 units) | ||||
| ENTR 6480 Introduction to Entrepreneurship (4) ENTR 6485 New Venture and E-Business Plans (4) FIN 6305 New Venture Financing (4) | |||||
| b. | Entrepreneurship Electives (16 units) | ||||
| Students are encouraged to meet with their faculty advisor to discuss selection of electives. Select a total of 16 units from the following lists; at least 12 units must be courses offered in the College of Business and Economics: | |||||
| ACCT 6230 Strategic Cost and Performance Management (4), 6420 Fundamentals of Federal Income Taxation (4), 6705 Mergers and Acquisitions (4), 6713 International Financial Statement Analysis and Business Valuation (5), 6900 Independent Study (1-4); CIS 6278 E-Commerce Technology (4), 6300 Web Site Development (4); ECON 6190 Market Processes: Theory and Applications (4), 6250 Seminar: Project Analysis (4), 6710 Seminar: International Economic Development (4); ENTR 6487 Managing Growing Ventures (4); FIN 6720 Strategic Corporate Financial Management (4); HCA 6210 Leadership and Change in Health Care Organizations (4), 6240 Health Care Financing and Budgeting (4) MGMT 6115 E-Commerce Enterprise Management (4), 6465 Legal Aspects of Corporate Management (4), 6470 Management of Technology and Innovation (4), 6475 E-Strategy (4), 6550 Research Methods and Communications (4), 6560 High Performance Management (4), 6612 Seminar in Strategic Human Resources Management (4), 6615 Compensation Administration (4), 6617 Conflict Resolution (4), 6635 Managerial Psychology (4), 6745 Executive Leadership, Creativity and Team Building (2-4), 6900 Independent Study (1-4) MKTG 6401 Marketing Research (4), 6411 Product Management (4), 6413 Integrated Marketing Communications (4), 6420 Seminar in Marketing Strategy (4), 6450 Seminar in Selected Marketing Topics (4), 6460 Seminar in Negotiation (4), 6470 International Marketing (4), 6570 Business to Business Marketing (4), 6585 E-Commerce Marketing (4), 6900 Independent Study (1-4), 6910 University Thesis (1-5), 6999 Issues in Marketing (4); MM 6103 Business Basics in Multimedia (4); PUAD 6806 Policy Design for Sustainable Futures (4), 6878 Transforming Health Care (4); TC 6207 Telecommunications Management Systems (4), 6210 Collaborative Multimedia Networking and Telepresence (4) | |||||
| 6. | Executive Option (45-47 units) | ||||
| a. | China Program (46 units) | ||||
| Required Courses for Corporate Financial Management Specialization: | |||||
| ACCT 6230 Strategic Cost and Performance Management (4) ACCT 6701 Advanced Financial Reporting and Analysis I (4) ACCT 6704 Financial Reporting Systems: Oracle General Ledger and Receivables (4) ACCT 6705 Mergers and Acquisitions (4) ACCT 6713 International Financial Statement Analysis and Business Valuation (5) FIN 6300 Seminar in Corporate Financial Management (4) FIN 6310 Seminar in Security Analysis and Portfolio Management (4) FIN 6375 International Financial Management (4) MGMT 6490 Seminar in Strategic Management (5) One elective course from the following: FIN 6305 New Venture Financing (4) FIN 6315 Seminar in Options and Futures (4) FIN 6320 Studies in Financial Markets (4) FIN 6325 Financial Management of Banking Institutions (4) FIN 6360 Management of Risk and Insurance (4) One elective course from the following: MGMT 6560 High Performance Management (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MKTG 6720 Management of Marketing Functions (4) | |||||
| Required Courses for Finance Specialization: | |||||
| ACCT 6713 International Financial Statement Analysis and Business Valuation (5) FIN 6300 Seminar in Corporate Financial Management (4) MGMT 6100 Operations Management (4) MGMT 6110 Business and Economic Forecasting (4) MGMT 6490 Seminar in Strategic Management (5) Five elective courses from the following: FIN 6305 New Venture Financing (4) FIN 6310 Seminar in Security Analysis and Portfolio Management (4) FIN 6315 Seminar in Options and Futures (4) FIN 6320 Studies in Financial Markets (4) FIN 6325 Financial Management of Banking Institutions (4) FIN 6360 Management of Risk and Insurance (4) FIN 6375 International Financial Management (4) One elective course from the following: MGMT 6560 High Performance Management (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MKTG 6720 Management of Marketing Functions (4) | |||||
| Required Courses for Management Specialization: | |||||
| ACCT 6230 Strategic Cost and Performance Management (4) ACCT 6713 International Financial Statement Analysis and Business Valuation (5) FIN 6300 Seminar in Corporate Financial Management (4) FIN 6310 Seminar in Security Analysis and Portfolio Management (4) MGMT 6130 Enterprise Planning and Control (4) MGMT 6150 Global Supply Chain Management (4) MGMT 6440 Global Strategic Management and Strategic Alliances (4) MGMT 6490 Seminar in Strategic Management (5) MGMT 6560 High Performance Management (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MKTG 6720 Management of Marketing Functions (4) | |||||
| Required Courses for Marketing Specialization: | |||||
| ACCT 6230 Strategic Cost and Performance Management (4) ACCT 6713 International Financial Statement Analysis and Business Valuation (5) FIN 6300 Seminar in Corporate Financial Management (4) MGMT 6140 Seminar in Advanced Operations Management (4) MGMT 6490 Seminar in Strategic Management (5) MGMT 6612 Seminar in Strategic Human Resources Management (4) MKTG 6401 Marketing Research (4) MKTG 6420 Seminar in Marketing Strategy (4) MKTG 6450 Seminar in Selected Marketing Topics (4) MKTG 6730 Pricing and Product Management (4) MKTG 6740 Promotion and Distribution (4) | |||||
| b. | Europe Program (47 units) | ||||
| Required Courses | |||||
| ACCT 6700 Accounting for Executives (4) ECON 6720 The European Union, Its Institutions and International Trade (4) ECON 6725 Money, Banking and International Finance (4) ECON 6751 Managerial Economics (4) FIN 6720 Strategic Corporate Financial Management (4) MGMT 6440 Global Strategic Management and Strategic Alliances (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MGMT 6715 Doing Business in Regional Markets (4) MGMT 6747 Executive Development Seminar (3) MGMT 6750 Research Methods (4) MGMT 6760 Global Strategic Supply Chain Management (4) MKTG 6720 Management of Marketing Functions (4) | |||||
| c. | Hong Kong Program (45 units) | ||||
| Required Courses | |||||
| ACCT 6700 Accounting for Executives (4) ECON 6751 Managerial Economics (4) FIN 6375 International Financial Management (4) FIN 6720 Strategic Corporate Financial Management (4) MGMT 6100 Operations Management (4) MGMT 6150 Global Supply Chain Management (4) MGMT 6475 E-Strategy (4) MGMT 6490 Seminar in Strategic Management (5) MGMT 6560 High Performance Management (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MKTG 6705 Strategic Marketing Management (4) | |||||
| d. | Singapore Program (45 units) | ||||
| Required Courses | |||||
| ACCT 6230 Strategic Cost and Performance Management (4) or MKTG 6585 E-Commerce Marketing (4) if not used as a substitute for MGMT 6115 ACCT 6700 Accounting for Executives (4) ECON 6725 Money, Banking, and International Finance (4) ECON 6751 Managerial Economics (4) FIN 6720 Strategic Corporate Financial Management (4) MGMT 6115 E-Commerce Enterprise Management (4) or MKTG 6585 E-Commerce Marketing (4) if not used as a substitute for ACCT 6230 MGMT 6150 Global Supply Chain Management (4) MGMT 6440 Global Strategic Management and Strategic Alliances (4) or MGMT 6612 Seminar in Strategic Human Resources Management (4) MGMT 6490 Seminar in Strategic Management (5) MGMT 6735 Asian Institutions and Organization Behavior (4) MKTG 6705 Strategic Marketing Management (4) or MKTG 6725 Marketing Management (4) | |||||
| e. | South America Program (47 units) | ||||
| Required Courses | |||||
| ACCT 6700 Accounting for Executives (4) ECON 6725 Money, Banking and International Finance (4) ECON 6751 Managerial Economics (4) FIN 6720 Strategic Corporate Financial Management (4) MGMT 6440 Global Strategic Management and Strategic Alliances (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MGMT 6715 Doing Business in Regional Markets (4) MGMT 6747 Executive Development Seminar (3) MGMT 6750 Research Methods (4) MGMT 6760 Global Strategic Supply Chain Management (4) MKTG 6720 Management of Marketing Functions (4) One elective from any 6100-level and above course in CBE (4) | |||||
| f. | Transnational Program (47-50 units) | ||||
| Required Courses (39-42 units) | |||||
| ACCT 6700 Accounting for Executives (4) ECON 6715 International Law and Economics (4) ECON 6725 Money, Banking, and International Finance (4) ECON 6751 Managerial Economics (4) FIN 6720 Strategic Corporate Financial Management (4) MGMT 6115 E-Commerce Enterprise Management (4) or MKTG 6585 E-Commerce Marketing (4) MGMT 6150 Global Supply Chain Management (4) MGMT 6440 Global Strategic Management and Strategic Alliances (4) MGMT 6745 Executive Leadership, Creativity and Team Building (2-4) MGMT 6747 Executive Development Seminar (1-2) MKTG 6420 Seminar in Marketing Strategy (4) | |||||
| Elective Courses (8 units) | |||||
| ECON 6720 The European Union, Its Institutions, and International Trade (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) MGMT 6715 Doing Business in Regional Markets (4) MGMT 6730 Strategic Human Resources Management (4) MGMT 6735 Asian Institutions and Organization Behavior (4) MGMT 6740 Regional Institutions and Organization Behavior (4) | |||||
| 7. | Finance Option (28 units) | ||||
| a. | Required Course (4 units) | ||||
| MGMT 6550 Research Methods and Communications (4) | |||||
| b. | Electives within Finance (16 units) | ||||
| Select 16 units of graduate-level Finance courses beyond FIN 6300. | |||||
| c. | Electives outside Finance (8 units) | ||||
| Select 8 units of 6100-6999 level College of Business and Economics courses outside Finance or any other department-approved coursework outside Finance. | |||||
| 8. | Human Resources Management Option (28 Units) | ||||
| a. | Required Courses (8 units) | ||||
| MGMT 6550 Research Methods and Communications (4) MGMT 6612 Seminar in Strategic Human Resources Management (4) | |||||
| b. | Electives within Human Resources Management (12 units) | ||||
| Select 12 units from the following: | |||||
| MGMT 6613 Topics in Human Resources Management and/or Industrial Relations, 6614 Seminar in Labor and Employee Relations, 6615 Compensation Administration, 6616 Human Resources Evaluation, 6617 Conflict Resolution, 6618 Human Resources Training and Development, 6622 Human Resources Information Systems, 6630 Organization Theory, 6635 Managerial Psychology, 6675 Seminar in International Human Resources Management, 6900 Independent Study (1-4) One of these elective courses may also be selected from the following: CIS 6270 Analysis of Information Systems; COMM 4830 Intercultural Communication; MGMT 4680 Collective Bargaining and Labor Law; PUAD 6764 Intervention Strategies for Changing Organizations, 6812 Changing Human Organizations, 6850 Human Resource Management in the Public Sector, 6854 Seminar in Public Labor Relations | |||||
| c. | Electives outside Human Resources Management (8 units) | ||||
| Select 8 units of 6100-6999-level College of Business and Economics courses outside HRM or any other department-approved coursework outside HRM. | |||||
| 9. | International Business Option (28 units) | ||||
| a. | Required Course (4 units) | ||||
| MGMT 6570 Management of the Multinational Firm (4) | |||||
| b. | Electives within International Business (16 units) | ||||
| Select four courses from the following: | |||||
| ACCT 6470 International Taxation; ECON 6700 Seminar: International Economics or 6705 International Finance, or 6710 Seminar: Economic Development; FIN 6375 International Financial Management; MGMT 6140 Global Operations Management, 6150 Global Supply Chain Management, 6440 Global Strategic Management and Strategic Alliances, 6550 Research Methods and Communications, 6675 Seminar in International Human Resources Management; MKTG 6470 International Marketing; One department approved upper division or graduate-level liberal arts course with an international or regional orientation. The selected course must deal primarily with cultural or social factors, and its principal content should reach beyond the student's native culture and/or geographical region. | |||||
| c. | Electives outside International Business (8 units) | ||||
| Select 8 units of 6100-6999 level College of Business and Economics courses outside International Business or any other department-approved coursework outside International Business. | |||||
| 10. | Management Option (28 units) | ||||
| a. | Required Course (4 units) | ||||
| MGMT 6550 Research Methods and Communications (4) | |||||
| b. | Electives within Management (16 units) | ||||
| Select 16 units from the following: | |||||
| Any 6100-6999 level courses with a MGMT prefix. | |||||
| c. | Electives outside Management (8 units) | ||||
| Select 8 units of 6100-6999 level College of Business and Economics courses (or any other department-approved coursework) outside any field of specialization resulting from selections made under "Electives within Management." A "field of specialization" is defined as 12 or more units of graduate coursework taken in an identifiable professional area within the Department of Management and Finance. | |||||
| 11. | Marketing Management Option (28 units) | ||||
| a. | Select 20 units from the following (20 units): | ||||
| MKTG 6401 Marketing Research (4) MKTG 6410 Buyer Behavior (4) MKTG 6411 Product Management (4) MKTG 6412 Pricing Management (4) MKTG 6413 Integrated Marketing Communications (4) MKTG 6414 Distribution Management (4) MKTG 6420 Seminar in Marketing Strategy (4) MKTG 6450 Seminar in Selected Marketing Topics (4) MKTG 6460 Seminar in Negotiation (4) MKTG 6470 International Marketing (4) MKTG 6570 Business to Business Marketing (4) MKTG 6585 E-Commerce Marketing (4) MKTG 6900 Independent Study (1-4) | |||||
| b. | Electives outside Marketing Management (8 units) | ||||
| Select 8 units of 6100-6999 level College of Business and Economics courses outside Marketing Management. | |||||
| 12. | Operations and Materials Management Option (28 units) | ||||
| a. | Required Courses (8 units) | ||||
| Select two courses from the following: | |||||
| MGMT 6130 Enterprise Planning and Control (4), 6140 Global Operations Management (4), 6141 Service Operations Management (4), 6526 Quality Management (4) | |||||
| b. | Electives within Operations and Materials Management (12 units) | ||||
| Select three courses from the following: | |||||
| Any course from the preceding list (MGMT 6130, 6140, 6141, and 6526) if not taken as a required course in Operations and Materials Management; ENGR/MGMT 6200 Project Management (4); MGMT 6110 Business/Economic Forecasting (4), 6115 E-Commerce Enterprise Management (4), 6121 Seminar in the Design and Use of Computer Simulation Models (4), 6125 Purchasing and Materials Management (4), 6145 Logistics Management (4), 6150 Global Supply Chain Management (4) | |||||
| c. | Electives outside Operations and Materials Management (8 units) | ||||
| Select 8 units of 6100-6999 level College of Business and Economics courses outside Operations and Materials Management or any other department-approved graduate-level coursework outside Operations and Materials Management | |||||
| 13. | Strategic Management Option (28 units) | ||||
| a. | Required Research Methods Course (4 units) | ||||
| Select one of the following research methods courses: | |||||
| MGMT 6550 (4) or MKTG 6401 (4) | |||||
| b. | Elective Strategic Management Courses (12 units) | ||||
| Select three courses from the following: | |||||
| MGMT 6420 Competitive Strategy (4), 6430 Corporate Strategic Management (4), 6440 Global Strategic Management and Strategic Alliances (4), 6460 Strategic Management for a Sustainable Society (4), 6465 Legal Aspects of Corporate Management (4), 6470 Management of Technology and Innovation (4), 6475 E-Strategy (4) | |||||
| c. | Electives within Strategic Management and Related Disciplines (4 units) | ||||
| Select one course from the following: | |||||
| Any course from the preceding list in (b) not taken as an elective strategic management course; MGMT 6570 Management of the Multinational Firm (4), 6612 Seminar in Strategic Human Resources Management (4); MKTG 6420 Seminar in Marketing Strategy (4) | |||||
| d. | Electives outside Strategic Management (8 units) | ||||
| Select 8 units from any 6100-6999 level College of Business and Economics courses except those listed in (b) above. | |||||
| 14. | Supply Chain Management Option (28 units) | ||||
| a. | Required Courses (8 units) | ||||
| Select two courses from the following: | |||||
| MGMT 6115 E-Commerce Enterprise Management (4), 6125 Purchasing and Materials Management (4), 6145 Logistics Management (4), 6150 Global Supply Chain Management (4) | |||||
| b. | Electives within Supply Chain Management (12 units) | ||||
| Select three courses from the following: | |||||
| Any course from the preceding list (MGMT 6115, 6125, 6145, and 6150) not taken as a required course in Supply Chain Management; ENGR/MGMT 6200 Project Management (4); MGMT 6110 Business and Economic Forecasting (4), 6121 Seminar in the Design and Use of Computer Simulation Models (4), 6130 Enterprise Planning and Control (4), 6140 Global Operations Management (4), 6141 Service Operations Management (4), 6526 Quality Management (4) | |||||
| c. | Electives outside Supply Chain Management (8 units) | ||||
| Select 8 units in 6100-6999 level College of Business and Economics courses outside Supply Chain Management, or any other department approved graduate-level coursework outside Supply Chain Management. | |||||
| 15. | Taxation Option (28 units) | ||||
| a. | Prerequisites | ||||
| See section on additional prerequisites required for some options. | |||||
| b. | Required Courses (20 units) | ||||
| ACCT 4220 Tax Accounting: Corporate Tax (4) ACCT 6222 Income Taxation of Partners and Partnerships (4) ACCT 6223 Federal Tax Research, Procedures, and Penalties (4) ACCT 6224 Advanced Corporate Taxation (4) or ACCT 6227 S Corporations and Other Flow-Through Entities (4) ACCT 6410 Tax Accounting Periods and Methods (4) | |||||
| c. | Electives outside Taxation (8 units) | ||||
| Select 8 units of 6100-6999 level College of Business and Economics courses outside Taxation or any other department-approved courses outside Taxation. | |||||
| 16. | Telecommunications Management Option (28 units) | ||||
| a. | Prerequisites | ||||
| See section on additional prerequisites required for some options. | |||||
| b. | Required Courses (12 units) | ||||
| TC 6101 Analysis and Design of Telecommunications Systems (4) TC 6205 Routing and Data Networking Models in Telecommunications (4) TC 6207 Telecommunications Management Systems (4) | |||||
| c. | Electives within Telecommunications Management (4 units) | ||||
| One course selected from the following: | |||||
| TC 6210 Collaborative Multimedia Networking and Telepresence (4), 6284 Management of Satellite/Wireless Communications (4) | |||||
| d. | Electives outside Telecommunications Management (12 units) | ||||
| Select 12 units of 6100-6999 level College of Business and Economics courses outside Telecommunications Management. | |||||
| M.S. in Business Administration |
Computer Information Systems/Quantitative Business Methods (C.I.S./Q.B.M.) Option (45 units)
| I. | Foundation Coursework (16 units) | ||||
| Students with foundation courses yet to be completed are encouraged to secure "Conditionally Classified Graduate" standing as early as possible. Having "Conditionally Classified Graduate" status qualifies a student for enrollment in the 6000 to 6099 series of graduate-level foundation courses given below. These are faster-moving courses designed for graduate-level students. In order to be considered for "Classified Graduate" standing in the M.S./Business Administration C.I.S./Q.B.M. option program, a student must satisfy the following foundation courses (16 units): | |||||
| CIS 3275 (4) or CS 3340 (4) or any advisor-approved object-oriented programming language (4) taken during the last three years. (Students who have no programming background should take CIS 3270 or CS 2360 prior to enrolling in any of the above classes. CIS 3281 Systems Analysis and Design (4) MGMT 6000 Graduate Introduction to Quantitative Methods in Business (4) (Not required if MGMT 3100 previously completed, 4 units) MGMT 6020 Graduate Introduction to Production and Operations Management (4) (Not required if ECON 3552, or MGMT 3620 previously completed, 4 units) Proficiency Evaluations to be satisfied: Mathematics, Statistics, and Writing Skills Test (WST) (See the Proficiency Evaluations section under the Master of Business Administration and under the Common Requirements for the M.B.A., M.S. Business Administration, and M.S. Taxation Degrees. The former deals with statistics and mathematics proficiency and the latter with writing skills evaluations.) | |||||
| II. | Curricular Requirements (45 units) | ||||
| A. | Required Courses (36 units) | ||||
| CIS 6270 Advanced Study of Computer Information Systems (4) CIS 6274 Data Base Theory and Administration (4) CIS 6275 Decision Support and Expert Systems (4) CIS 6276 Data and Voice Communications (4) ECON 6400 Seminar: Econometrics (4) MGMT 6100 Operations Management (4) MGMT 6110 Business and Economic Forecasting (4) MGMT 6121 Seminar in the Design and Use of Computer Simulation Models (4) | |||||
| Select one from the following: MGMT 6119, 6130, 6140; TC 6101, 6205 | |||||
| B. | Electives (8 units) | ||||
| Select 8 units in 6100-6999 level College of Business and Economics courses. | |||||
| C. | Capstone Experience (1 unit) | ||||
| CIS 6899 Project (1) | |||||
| I. | Foundation Courses (30 units) | ||||
| Students with foundation courses yet to be completed are encouraged to secure "Conditionally Classified Graduate" standing as early as possible. Having "Conditionally Classified Graduate" status qualifies a student for enrollment in the 6000 to 6099 series of graduate-level foundation courses given below. These are faster-moving courses designed for graduate-level students. In order to be considered for "Classified Graduate" standing in the M.S. Business Administration, International Accounting Option program, a student must satisfy the following foundation courses (30 units): | |||||
| ACCT 3170 Information Technology in Business (4) ACCT 4220 Tax Accounting: Corporate Tax (4) ACCT 6011 Graduate Introduction to Financial Accounting (4) (Not required if ACCT 2251 (4) previously completed) ACCT 6012 Graduate Intermediate Financial Accounting I (4) (Not required if ACCT 3211 (4) previously completed) ACCT 6013 Graduate Intermediate Financial Accounting II (4) (Not required if ACCT 3212 (4) and/or ACCT 3213 (4) ppreviously completed) ACCT 6022 Graduate Introduction to Managerial Accounting (2) (Not required if ACCT 2253 (4) previously completed) ECON 2301 Principles of Microeconomics (4) FIN 6033 Graduate Introduction to Financial Decisions (4) (Not required if FIN 3300 (4) previously completed) | |||||
| II. Curricular Requirements (45 units) | |||||
| A. | Required Courses (40 units) | ||||
| ACCT 6230 Strategic Cost and Performance Management (4) ACCT 6251 Advanced Auditing (4) ACCT 6470 International Taxation (4) ACCT 6704 Financial Reporting Systems: Oracle General Ledger and Receivables (4) ACCT 6707 Cross-Border Transfer Pricing (4) ACCT 6999 Issues in Accounting (4) ECON 6107 Global Economic Analysis (4) ECON 6715 International Law and Economics (4) FIN 6300 Seminar in Corporate Financial Management (4) FIN 6375 International Financial Management (4) | |||||
| B. | Capstone Course (5 units) | ||||
| ACCT 6713 International Financial Statement Analysis and Business Valuation (5) | |||||
| M.S. in Taxation |
| M.S. Tax students must meet the common admission requirements described earlier; however, passage of the GMAT is waived for students who can document passage of the U.S. Uniform Certified Public Accountants exam or the Enrolled Agents exam. In addition to these requirements, students must also meet the following specific requirements. | |||||
Foundation Coursework (20 units)
If you have foundation courses yet to be completed, you are encouraged to secure "Conditionally Classified Graduate" standing as early as possible. Having "Conditionally Classified Graduate" status qualifies you for enrollment in the 6000 to 6099 series of graduate-level foundation courses given below. These are accelerated courses designed for graduate-level students. Using the 6000 to 6099 courses, where they are available, enables you to complete the M.S./Taxation foundation coursework in 24 units compared to the 32 units needed if all foundation coursework is met through your equivalent undergraduate coursework.
In order to be considered for "Classified Graduate" standing in the Master of Science in Taxation program, you must satisfy the following foundation courses or your undergraduate equivalents given in parentheses:
| ACCT 3220 Tax Accounting: Fundamentals and Individuals (4) ACCT 6011 Graduate Introduction to Financial Accounting (4) (Not required if ACCT 2251 (4) previously completed) ACCT 6022 Graduate Introduction to Managerial Accounting (2) (Not required if ACCT 2253 (4) previously completed) CIS 6070 Graduate Introduction to Computer Information Systems (2) (Not required if CIS 3060 (4) previously completed) ECON 6051 Graduate Introduction to Economics for Managers (4) (Not required if ECON 3551 (4) previously completed) FIN 6033 Graduate Introduction to Financial Decisions (4) (Not required if FIN 3300 (4) previously completed) | |||||
Proficiency Evaluation to be satisfied: Writing Skills Test (WST).
(See the "Proficiency Evaluations" section under Common Requirements for the M.B.A., M.S. Business Administration, and M.S. Taxation Degrees.)
International Requirement
To receive an M.S. Taxation degree, you must have completed a 4-unit course in international business/international economics as part of the 45 units of the M.S. Taxation degree (ACCT 6470; ECON 6107, 6700, 6705, 6710; FIN 6375; MGMT 6440, 6570, 6675; MKTG 6470). In order for a course to both satisfy the International Requirement and count as part of your 45 degree units beyond core courses, the course must be selected from the above list of 6100-6999 level courses or must be approved by your graduate advisor or the CBE Director of Graduate Programs.
Curricular Requirements (45 units)
Also see the section on Common Requirements for the M.B.A., M.S. Business Administration, and M.S. in Taxation degrees.
| A. | Required Courses (24 units) | ||||
| ACCT 4220 Tax Accounting: Corporate Tax (4) ACCT 6222 Income Taxation of Partners and Partnerships (4) ACCT 6223 Federal Tax Research, Procedures, and Penalties (4) ACCT 6224  Advanced Corporate Taxation (4) or ACCT 6227 S Corporations and Other Flow-Through Entities (4)ACCT 6258 Tax Planning for Individuals (4) ACCT 6410 Tax Accounting Periods and Methods (4) | |||||
| B. | Elective Courses (20 units) | ||||
| Select 20 units from the following: | |||||
ACCT 6224 Advanced Corporate Taxation or 6227 S Corporations and Other Flow-Through Entities, 6226 Issues in State Taxation: California Income and Sales Taxes, 6229 Estate/Gift Tax and Income Taxation of Estates and Trusts, 6259 Tax Clinic (1-4), 6470 International Taxation; ECON 6370 Seminar: Public Sector Economics; one advisor-approved 6100-6999-level course in the College of Business and Economics. | |||||
| C. | Capstone Experience (1 unit) | ||||
| ACCT 6899 Project (1) completed in conjunction with one of the last three classes in the program. | |||||
| Taxation Certificate |
The graduate Taxation certificate program is designed to meet the needs of those who wish to focus on taxation courses.
Admission
The program is open to students who hold a baccalaureate degree from an accredited college or university. Admission into the graduate Taxation certificate program requires that at least two of the following standards be met:
| 1. | Satisfactory performance on the Graduate Management Admissions Test (GMAT) or passage of the U.S. Uniform Certified Public Accountants exam or the Federal Enrolled Agents exam. | ||||
| 2. | Acceptable grade point average on all course work prior to admission into the certificate program; | ||||
| 3. | A record of appropriate employment. | ||||
| Prerequisite Courses (12 units) (These prerequisite courses may be satisfied through equivalencies.) | |||||
| ACCT 2251 Financial Reporting and Analysis (4) Eight additional units of ACCT 2000 or 3000 level coursework covering financial reporting/analysis, tax accounting fundamentals, and individual taxation, with consent of advisor (8) | |||||
| Curricular Requirements | |||||
| A. | Required Courses (20 units) | ||||
| ACCT 4220 Tax Accounting: Corporate Tax (4) ACCT 6222 Income Taxation of Partners and Partnerships (4) ACCT 6223 Federal Tax Research, Procedures, and Penalties (4) ACCT 6258 Tax Planning for Individuals (4) ACCT 6410 Tax Accounting Periods and Methods (4) | |||||
| B. | Elective Courses (8 units) | ||||
| Two of the following, one of which must be ACCT 6224 or ACCT 6227: | |||||
| ACCT 6224 Advanced Corporate Taxation (4), 6226 Issues in State Taxation: California Income and Sales Taxes (4), 6227 S Corporations and Other Flow-Through Entities (4), 6229 Estate/Gift Tax and Income Taxation of Estates and Trusts (4), 6470 International Taxation (4) | |||||
| Graduate Courses |
Restricted to "Classified" and "Conditionally Classified" Graduate Students.
| Accounting The course prefix for the following courses is ACCT. | |
| 6011 | Graduate Introduction to Financial Accounting (4) Accounting concepts, principles and procedures focused on the preparation of financial statements. Emphasis on the interpretation and use of financial statements for decision-making. |
| 6012 | Graduate Intermediate Financial Accounting I (4) In-depth study of financial accounting concepts and practices, including information processing, valuation, statement presentation, and analysis. Topics include accounting process, financial statements, revenue recognition, cash and receivables, inventory and costs, operating assets and investments in debt and equity securities. Not open to those who have completed ACCT 3211. Prerequisite: ACCT 6011. |
| 6013 | Graduate Intermediate Financial Accounting II (4) In-depth study of financial accounting concepts and practices, including information processing, valuation, statement presentation, and analysis. Topics include current liabilities, bonds and long-term debt, leases, income taxes, pensions, employee benefit plans, shareholders' equity, earnings per share and accounting changes. Not open to those who have completed ACCT 3212 and/or ACCT 3213. Prerequisite: ACCT 6012. |
| 6022 | Graduate Introduction to Managerial Accounting (2) Use of accounting information for managerial decision-making. Topics include costing systems, cost-volume-profit relationships, cost estimation, profit planning, and capital budgeting. Prerequisite: ACCT 6011. |
| 6211 | Seminar in Accounting Theory (4) Critical study of alternative accounting theories and their implications for accounting standard setting. Topics include information and decision theory, role of accounting in capital markets, information content of earnings, clean surplus theory, positive accounting theory, executive compensation, earnings management, and accounting standard setting. Prerequisite: ACCT 6013 or equivalent. |
| 6212 | Seminar in Current Accounting Topics (4) In-depth analysis of selected current accounting issues and special topics such as current FASB and SEC's and international accounting issues, accounting for derivatives, stock options, pensions, Sarbane-Oxley Act, accounting issues for banking and financial services, healthcare, hi-tech, real estate and other special industries. Prerequisites: ACCT 6013 or equivalent; ACCT 6022. |
| 6214 | Financial Statement Analysis and Business Valuation (4) Analysis and forecast of financial statements for business valuation and financial strategies. Topics include financial statement analysis and forecast, business valuation using accounting and cash flow based models, valuation analysis for equity security, credit decisions, distress prediction, and mergers and acquisitions. Prerequisite: ACCT 6013 or consent of instructor. |
| 6222 | Income Taxation of Partners and Partnerships (4) Concepts and principles governing the taxation of partners and partnerships; including the tax effect of formation, partnership agreements, distributions, and dissolutions. Prerequisite: ACCT 3220 or 6420. |
| 6223 | Federal Tax Research, Procedures, and Penalties (4) Methods of researching federal tax issues using LEXIS and other research materials with a focus on case studies. Emphasis on administrative procedures, introduction to the judicial process, and taxpayer and preparer penalties. Prerequisite: ACCT 3220 or 6420. |
| 6224 | Advanced Corporate Taxation (4) Corporate liquidations, redemptions, reorganizations, carryovers of tax attributes, personal holding companies, accumulated earnings tax, collapsible corporations, consolidated returns, and employee compensation plans. Prerequisite: ACCT 4220 or 6420 or consent of instructor. |
| 6226 | Issues in State Taxation: California Income and Sales Taxes (4) Comprehensive study of California income and sales tax issues. Nonconforming items, issues relating to residency, computation of taxable income of nonresident, apportionment of business income, taxation of flow through entities. Overview of sales tax. Prerequisite: ACCT 3220 or 6420 or consent of instructor. |
| 6227 | S Corporations and Other Flow-Through Entities (4) Concepts and principles governing the taxation of S corporations and S shareholders; including the tax effect of formation, operations, distributions, and liquidations. Selected advanced partnership issues. |
| 6229 | Estate/Gift Tax and Income Taxation of Estates and Trusts (4) Taxation of beneficiary, estate, gift, and related tax treatment of fiduciary entity. Focus on estate tax planning. Prerequisite: ACCT 3220 or 6420. |
| 6230 | Strategic Cost and Performance Management (4) Design of cost and performance management systems for strategic managerial decision-making and for implementing strategy. Topics include activity-based costing systems, ac |