CSUEB Catalog 2009-2010: Business Administration (Graduate)

Business Administration

	Department Information
	Description of Programs
	M.B.A.
	M.S.B.A.: Information Technology Management Option
	M.S. in Accounting
	M.S. in Taxation
	Other Degree Requirements
	Taxation Certificate
	Graduate Courses

Department Information

Departments of Accounting and Finance, Economics, Management, Marketing and Entrepreneurship

College of Business and Economics


	Graduate Programs Office (VBT 430, 510-885-2419) Email: cbe_grad@csueastbay.edu Website: http://www.cbegrad.csueastbay.edu
Dean: Terri Swartz Deans Office: Valley Business and Technology Bldg., Rm 447 Phone: (510) 885-3291

• Department of Accounting and Finance (VBT 306, 510-885-3397)


Professors Emeriti Franklin Lowenthal, Ph.D. Stanford University Donald H. Wort, Ph.D. Michigan State University Professors Doris G. Duncan, Ph.D. Golden Gate University Micah Frankel, Ph.D. University of Arizona Ching-Lih Jan, Ph.D. University of California, Berkeley 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 Y. Robert Lin, Ph.D. University of California, Los Angeles Fung-Shine Pan, Ph.D. University of California, Berkeley Assistant Professors Eric Fricke, Ph.D. Pennsylvania State University Siu-Kuen Scott Fung, D.B.A. Boston University M. Sinan Goktan, Ph.D. The University of Texas at Dallas Szu-Yin (Kathy) Hung, Ph.D. The George Washington University Wenjiu (Jerry) Liu, Ph.D. University of Wisconsin Kim Shima, Ph.D. University of Hawai'i at Manoa Tammie X. Simmons-Mosley, Ph.D. University of Wisconsin-Madison John K. Tan, Ph.D. University of South Florida Huishan Wan, Ph.D. University of Iowa Jing-wen Yang, Ph.D. University of Maryland Xiaoli Yuan, Ph.D. Florida International University Lecturers 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 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.

• Department of Management (VBT 406, 510-885-3307)


Professors Emeriti S. David Aviel, Ph.D. Golden Gate University Stephen H. Miller, Ph.D. Purdue University William L. Moore, Ph.D. University of California, Berkeley Professors Xinjian Lu (Chair), Ph.D. University of Waterloo, Canada Bijan Mashaw, Ph.D. Clemson University Kenneth Pefkaros, Ph.D. University of Delaware Zinovy Radovilsky, Ph.D. Scientific Research Institute of Labor (Moscow) Asha Rao, Ph.D. Temple University Harry Waters, Jr., Ph.D. University of Oregon Associate Professors Jed DeVaro, Ph.D. Stanford University Hongwei Du, Ph.D. Florida Institute of Technology Alan P. Goldberg, Ph.D. University of Massachusetts Sharon Green, Ph.D. University of California, Berkeley Vishwanath Hegde, Ph.D. University of Pittsburgh H. Steven Peng, Ph.D. York University (Canada) Glen Taylor, Ph.D. York University (Canada) Gregory Theyel, Ph.D. Clark University Assistant Professors Ekin Alakent, Ph.D. University of Texas at Dallas Sandip Basu, Ph.D. University of Washington Yi Jiang, Ph.D. Ohio State University Kwanghyun Kim, Ph.D. Texas A&M University Daniel E. Martin, Ph.D. Howard University Michael Wagner, Ph.D. Massachusetts Institute of Technology Chongqi Wu, Ph.D. University of Illinois at Urbana-Champaign Jiming Wu, Ph.D. University of Kentucky 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)


Professors Jagdish Agrawal, Ph.D. State University of New York at Buffalo Thomas Foscht, Ph.D. University of Graz (Austria) C. Joanna Lee, Ph.D. University of Texas at Austin Norman Smothers, Ph.D. University of California, Berkeley Terri Swartz, Ph.D. The Ohio 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 Professors Yi He, Ph.D. University of Hawai'i Brian McKenzie, Ph.D. University of Victoria (British Columbia) Lan Wu, Ph.D. Georgia Institute of Technology Lecturers Valerie Smith, M.A. California State University, Hayward

Bruce Wasserman, Ph.D. Washington State University

• Institutes and Centers


Center for Economic Education
	Director: Jane E. Lopus
Center for Entrepreneurship
	Director: Brian McKenzie
Human Investment Research and Education (HIRE) Center
	Director: Nan Maxwell
Smith Center for Private Enterprise Studies
	Director: Stephen Shmanske; Associate Director: Micah Frankel

Director, Graduate Programs: Joanna Lee
(VBT 429, 885-2419)

Please consult the 2010-2011 online catalog for any changes that may occur.

Description of Programs

The mission of the College of Business and Economics is to prepare students to make ethical choices and succeed in a dynamic business environment shaped by the challenges of a competitive global economy, emerging technologies, and diverse stakeholders. All CBE programs are accredited by AACSB International - The Association to Advance Collegiate Schools of Business.

The College of Business and Economics offers the following master's degrees:


1.	Master of Business Administration (M.B.A.) with the following options:
	a.	Entrepreneurship
	b.	Finance
	c.	Human Resources and Organizational Behavior
	d.	Information Technology Management
	e.	Marketing Management
	f.	Operations and Supply Chain Management
	g.	Strategy and International Business
2.	Master of Science in Business Administration (M.S.B.A.), Information Technology Management Option
	Please see material below, following the M.B.A.
3.	Master of Science (M.S.) in Accounting
	Please see material below, following the M.S.B.A.
4.	Master of Science (M.S.) in Taxation
	Please see material below, following the M.S. Accounting
5.	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.

M.B.A.

The Master of Business Administration program strives to provide its graduates with positive career outcomes. The program objectives include:


1.	The M.B.A. will provide students with the knowledge and skills managers need to succeed.
2.	The M.B.A. will provide students with the opportunity to select an area of specialization.

Student Learning Outcomes
Students graduating with an M.B.A. from Cal State East Bay will be able to :


1.	Make legal and ethical decisions in organizations and society.
2.	Develop business strategies that respond to emerging opportunities and challenges in the global environment.
3.	Apply leadership and communication skills in diverse managerial environments.
4.	Analyze and integrate information from different functional areas of business in managerial decisions.
5.	Apply quantitative, analytical, and technological tools for data driven decision making.

Graduate Faculty Advisors for M.B.A. Options


M.B.A./Entrepreneurship: Brian McKenzie M.B.A./Finance: Fung-Shine Pan M.B.A./Human Resources and Organizational Behavior: Daniel Martin, Asha Rao M.B.A./Information Technology Management: Hongwei Du M.B.A./Marketing Management: Joanna Lee M.B.A./Operations and Supply Chain Management: Zinovy Radovilsky M.B.A. Strategy and International Business: Gregory Theyel, Yi Jang

Admission
The M.B.A. is open to students who hold a baccalaureate degree from an accredited college or university. Each applicant is evaluated on the basis of: 1) past academic records as reflected in undergraduate grade point average and subsequent coursework; and 2) results of the Graduate Management Admissions Test (GMAT). Successful applicants must meet the following two criteria: a) a minimum 1050 "Index Score;" and b) 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.

Proficiencies
Before students can begin M.B.A. coursework, they must fulfill the University Writing Skills Requirement (UWSR) and M.B.A. program proficiencies. The Writing Skills Requirement could be met as an undergraduate or graduate student at one of the CSU system campuses, with a score of 4.5 or better on the GMAT essay, by passing the Writing Skills Test (WST) or through coursework. Information about the Writing Skills Test and the courses can be found on the Testing Office Website at www.testing.csueastbay.edu. The Website contains information on test dates, registration procedures and fees. Further information can be obtained from the Testing Office located in Warren Hall (WA 400), phone 510-885-3661.

Students are also required to satisfy M.B.A. proficiency requirements in introductory mathematics and statistics. To satisfy the mathematics proficiency, students must complete the equivalent coursework in intermediate algebra, MATH 1130 or an equivalent course. The statistics requirement may be met by a course in statistics that is equivalent to STAT 2010 or STAT 1000.

Requirements for Graduation
To be eligible for the M.B.A. a student must have been Advanced to Candidacy (see Graduate Studies chapter of the catalog) and have completed 52-64 quarter units meeting the following criteria:



	a.	All have a course grade of "C" or better.
	b.	Have a combined 3.0 grade point average (minimum) in all units taken to satisfy the requirements of the student's degree program.
	c.	Have no more than 13 units for extension and/or transfer credit (any extension and/or transfer credit must be approved by the Program Director) and/or coursework taken in "Unclassified Postbaccalaureate" status.
	d.	All units earned within the five years immediately preceding the completion of the requirements for the degree.
	e.	Have completed a satisfactory program of study, defined below.
1.	Fundamental Coursework (0-12 units)
	Fundamental coursework must be completed before enrolling in any M.B.A. core course, except MKTG 6120 Managerial Communication and MGMT 6120 Globalization, Innovation and Sustainability. Fundamental coursework can be waived by passing an exam on a course by course basis. Exams are offered once per quarter. There is a fee of $25 for each exam. Please see the M.B.A. website http://www.M.B.A..csueastbay.edu/ or contact the CBE Graduate Programs Office (VBT 430, phone 510-885-2419) for dates and registration information.


	a.	ACCT 6015 Financial Accounting (4)
	b.	ITM 6015 Information Systems Development and Management (4)
	c.	MGMT 6015 Data Analysis and Decision Modeling for Managers (4)
2.	Core Coursework (36 units)
	MGMT 6120 and MKTG 6120 should be taken before other core courses. These two courses only require proficiencies as prerequisites. All remaining core courses require both proficiencies and fundamental coursework.
	a.	MGMT 6120 Globalization, Innovation and Sustainability (4)
	b.	MKTG 6120 Managerial Communication (4)
	c.	ACCT 6215 Managerial Accounting (4)
	d.	ECON 6215 Economics for Managers in a Global Economy (4)
	e.	FIN 6215 Corporate Financial Management (4)
	f.	MGMT 6215 Business, Government and Society (4)
	g.	MGMT 6220 Operations and Supply Chain Management (4)
	h.	MGMT 6225 Executive Leadership (4)
	i.	MKTG 6215 Marketing Management (4)
3.	Capstone (4 units)
	ENTR 6800 Entrepreneurship Practicum (4)
		OR
	MGMT 6800 Seminar in Strategic Management (4)
4.	Electives or Option (12 units)
	•	Students take any 3 courses at the 6100 level or beyond selected from ACCT, ECON, ENTR, FIN, ITM, MGMT, or MKTG. Courses cannot otherwise be used as part of their degree program.
			OR
	•	Students select one of the following options:
	Entrepreneurship Option (12 units) Required Courses (12 units)
		ENTR 6480 Introduction to Entrepreneurship ENTR 6485 New Venture Development MKTG 6460 Seminar in Negotiation
	Finance Option (12 units) Select three courses from the following:
		FIN 6305 New Venture Financing FIN 6310 Seminar in Security Analysis and Portfolio Management FIN 6315 Seminar in Options and Futures FIN 6320 Studies in Financial Markets FIN 6325 Financial Management of Banking Institutions FIN 6360 Management of Risk and Insurance FIN 6375 International Financial Management
	Human Resources and Organizational Behavior Option (12 units)
	Select three courses from the following (we highly recommend that 4 courses be taken):
		MGMT 6550 Research Methods for the Successful Manager MGMT 6560 High Performance Management MGMT 6612 Strategic Human Resource Management MGMT 6613 Topics in Human Resource Management MGMT 6615 Reward Systems: Compensation and Benefits MGMT 6616 Staffing/Performance Management MGMT 6617 Power, Influence and Conflict Resolution MGMT 6618 Training & Development MGMT 6622 Human Resource Information Systems MGMT 6675 International Human Resource Management
	Information Technology Management Option (12 units)
	a.	Required Courses (8 units)
		ITM 6271 Database Management and Applications ITM 6273 Business Intelligence and Knowledge Management
	b.	Electives within Information Technology Management (4 units). Select one course from the following:
			ITM 6130 Enterprise Management Systems MGMT 6155 Applied Project Management (4) ITM 6278 E-Business Systems Development
	Marketing Management Option (12 units) Select three courses from the following:
		ENTR 6480 Introduction to Entrepreneurship MKTG 6401 Marketing Research MKTG 6410 Buyer Behavior MKTG 6411 Product Management MKTG 6412 Pricing Management MKTG 6413 Integrated Marketing Communication MKTG 6414 Distribution Management MKTG 6420 Seminar in Marketing Strategy MKTG 6450 Seminar in Selected Marketing Topics MKTG 6460 Seminar in Negotiation MKTG 6470 International Marketing MKTG 6570 Business to Business Marketing MKTG 6585 E-Commerce Marketing
	Operations and Supply Chain Management Option (12 units) Select three courses from the following:
		MGMT 6115 E-Commerce Enterprise Management MGMT 6125 Purchasing Management & Strategic Sourcing MGMT 6130 Enterprise Planning and Control MGMT 6141 Service Operations Management MGMT 6145 Logistics Management MGMT 6150 Global Supply Chain Management MGMT 6155 Applied Project Management
	Strategy and International Business Option (12 units) Select three courses from the following:
		MGMT 6420 Competitive Strategy MGMT 6430 Corporate Strategic Management MGMT 6440 Global Strategy MGMT 6460 Strategic Management for a Sustainable Society MGMT 6470 Management of Technology and Innovation

M.S.B.A.: Information Technology Management Option

Graduate Coordinator: Hongwei Du

The Master of Science in Business Administration, Information Technology Management (ITM) Option provides students with a balanced set of knowledge and skills by combining a comprehensive understanding of business operations with a solid grasp of contemporary information systems. This degree offers students a focused specialty in how Information Technology (IT) is applied in business organizations. The program objectives include:



1.	The M.S.B.A., ITM Option will provide hands-on experience and in-depth study of important IT topics including types of data, hardware components, operating systems, computers in e-Business, database and knowledge management systems, and other application software.
2.	The M.S.B.A., ITM Option will offer students an opportunity to learn IT infrastructure, and information systems security and control, and to apply IT to business fields.

Student Learning Outcomes
Students graduating with an M.S.B.A., Information Technology Management Option from Cal State East Bay will have achieved the following:



1.	Information Systems and Development. Graduate students will be able to demonstrate an advanced understanding of contemporary IT.
2.	Database Management and Applications. Graduate students will be able to design, implement, and manage databases.
3.	Business Intelligence. Graduate students will be able to acquire, validate, and represent data and information for building knowledge-based intelligent systems.
4.	IT in Business Organizations. Graduate students will be able to apply database systems, knowledge-based systems, and information systems development skills in business operations and decision making.

Admission
The M.S.B.A. is open to students who hold a baccalaureate degree from an accredited college or university. 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). Successful applicants must meet the following two criteria: a) a minimum 1050 "Index Score" and b) 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.

Proficiencies
Before students can begin M.S.B.A. coursework, they must fulfill the University Writing Skills Requirement (UWSR) and M.S.B.A. program proficiencies. The Writing Skills Requirement could be met as an undergraduate or graduate student at one of the CSU system campuses, with a score of 4.5 or better on the GMAT essay, by passing the Writing Skills Test (WST) or through coursework. Information about the Writing Skills Test and the courses can be found on the Testing Office Website at
www.testing.csueastbay.edu. On the Website you will find information on test dates, registration procedures and fees. Further information can be obtained from the Testing Office located in Warren Hall (WA 400), phone 510-885-3661.

Students are also required to satisfy M.S.B.A. proficiency requirements in introductory mathematics and statistics. To satisfy the mathematics proficiency, you must have completed equivalent coursework in intermediate algebra. If you have not completed such coursework, you can take MATH 1130 or an equivalent course. The statistics requirement may be met by a course in statistics that is equivalent to STAT 2010 or STAT 1000.

Requirements for Graduation
To be eligible for the M.S.B.A. you must have been Advanced to Candidacy (see Graduate Studies chapter of the catalog) and have completed 45-49 quarter units meeting the following criteria:



	a.	All have a course grade of "C" or better.
	b.	Have a combined 3.0 grade point average (minimum) in all units taken to satisfy the requirements of the student's degree program.
	c.	Have no more than 13 units for extension and/or transfer credit (any extension and/or transfer credit must be approved by the Program Director) and/or coursework taken in "Unclassified Postbaccalaureate" status.
	d.	All units earned within the five years immediately preceding the completion of the requirements for the degree.
	e.	Have completed a satisfactory program of study, defined below.
1.	Fundamental Coursework (0-4 units)
	Fundamental coursework must be completed before enrolling in any MSBA required course. Fundamental coursework can be waived by passing an exam. Please see the M.B.A. website http://www.M.B.A..csueastbay.edu/ or contact the CBE Graduate Programs Office (VBT 430, phone 510-885-2419) for dates and registration information. ITM 6015 Information Systems Development and Management (4)
2.	Required Courses (8 units)
	ITM 6271 Database Management and Applications (4) ITM 6273 Business Intelligence and Knowledge Management (4)
3.	Elective Courses (32 units)
	Select eight courses from the following:
		ACCT 6704 Financial Reporting Systems: Oracle General Ledger and Receivables (4) ACCT 6706 Financial Reporting Systems: Oracle Payables and Fixed Assets (4) ENTR 6485 New Venture Development (4) FIN 6305 New Venture Finance (4) ITM 6130 Enterprise Management Systems (4) ITM 6278 E-Business Systems Development (4) MGMT 6115 E-Commerce Enterprise Management (4) MGMT 6141 Service Operations Management (4) MGMT 6150 Global Supply Chain Management (4) MGMT 6155 Applied Project Management (4) MGMT 6470 Management of Technology and Innovations (4) MKTG 6460 Seminar in Negotiation (4) MKTG 6585 E-Commerce Marketing (4)
4.	Capstone Experience (5 units)
	ENTR 6800 Entrepreneurship Practicum (4) and ITM 6899 Project (1)
		OR
	MGMT 6800 Seminar in Strategic Management (4) and ITM 6899 Project (1)

M.S. in Accounting

This degree was pending State approval at the time of catalog production. Please check with the College of Business and Economics, Graduate Programs Office, for the current status.

Graduate Coordinators: Nancy Mangold and Diane Satin

Program Description
The mission of the Master of Science in Accounting is to provide students with an in-depth, working knowledge of advanced accounting issues and emerging technologies that are most relevant in today's business environment. Students will be able to succeed in a wide range of professional accounting careers in public accounting, industry, and government in today's highly competitive, global, and regulated environment.

In pursuit of the mission, the objectives of the M.S. Accounting Program are to provide students with an in-depth study of important topics in accounting theory and practice, to enable students to satisfy educational requirements for the CPA examination, and to enable students to succeed in a wide range of professional accounting careers in public accounting, industry, government and nonprofit organizations.

The Master of Science in Accounting is a cohort based one year program requiring a total of 45 units to complete. The program has ten required courses, one elective course and a capstone project.

The M. S. Accounting program aims to develop sound theoretical understanding and the technical, analytical and communication skills that are required to succeed in the accounting profession. The program employs a rigorous case analysis and project approach that requires students to exercise their analytical and technical abilities to apply their knowledge to solve business problems.

Graduates of the program will satisfy the California education requirements for the CPA examination and the 150 hours (225 quarter hours) requirement for other states; be committed to professional and career development beyond their formal education into the highest executive levels of the selected area; be capable of becoming leaders who exhibit high standards of ethical conduct within the profession.

Students may apply to the M.S. Accounting program during their senior year or after completing a baccalaureate degree from an accredited college or university. Students with any undergraduate major can apply (an undergraduate accounting or business major is not necessary). Work experience is desirable, but not required. Accounting graduates and graduates in other disciplines who have completed the required accounting and business prerequisite courses may complete their degree in one year (four quarters) with a total of 45 units.

Student Learning Outcomes
Students graduating with an M.S. in Accounting from Cal State East Bay will have achieved the following:


	•	Students will be able to demonstrate an understanding of advanced accounting issues and financial statement analysis and apply the analysis for business valuations according to accounting theories.
	•	Students will demonstrate an understanding of strategic cost management issues and be able to analyze and solve cost management problems.
	•	Students will be able to use technologies for financial decisions and reporting.
	•	Students will be able to identify and analyze international financial reporting issues and apply appropriate accounting treatments.

Career Opportunities
Master of Science in Accounting prepares students for professional accounting careers in a wide range of accounting positions in public accounting, industry, government and nonprofit organizations. Our graduates may pursue auditor positions in national, regional and local CPA firms, accountant or financial analyst positions in a corporation in the industry or non-profit organizations. They can also consider accountant, budget or financial analyst positions in federal, state or local governments, or tax positions with Internal Revenue Service, Franchise Tax Board or other state tax authorities.

Faculty
The Department of Accounting and Finance faculty hold doctoral degrees from top education institutions in the United States and are at the forefront of research in financial and managerial accounting, auditing, accounting information systems, and tax areas, and have extensive industry consulting and practice experience.

Special Features
California State East Bay has offered M.B.A. program with an accounting option for over 30 years. CSUEB has a well established reputation in providing accounting education to the business community in the San Francisco Bay Area. We have a good relationship with national, regional and local CPA firms, industry and government and our successful alumni in the accounting profession will facilitate student recruitment.

Our faculty has special expertise in several accounting areas to offer an up-to-date curriculum that covers many new emerging areas that are not commonly offered by other universities.

The M.S. Accounting program features:


•	Latest developments and practices in accounting information technology.
•	Financial reporting and regulatory requirements for special industries including financial institutions, health care, real estate, oil and gas, environmental, high-technology and wine industries.
•	International developments in financial reporting, including application of International Financial Reporting Standards.

The M.S. Accounting program will provide students with sufficient course units (77) to meet the education qualification (36 accounting and 36 business course units) and 150 hour education requirement in several states to sit for the CPA exam. This program will provide students with most of the knowledge required for the CPA exam through prerequisite and graduate courses.

For students who have an undergraduate degree with an accounting option, students will be able to complete the program in one year.

Students will acquire knowledge in all areas of accounting to be able to succeed in a wide range of professional accounting careers in public, corporate or government accounting positions.

Admissions
For admission, applicants must meet the following criteria: 1) hold a baccalaureate degree from an accredited college or university; 2) have a grade point average of 2.75 or better over the last 90 quarter units of their undergraduate program (a student who does not meet the grade point requirements may be considered at the discretion of the department pending receipt of other evidence of the student's academic achievement); 3) satisfy one of the following two requirements: a) have a Graduate Management Admissions Test (GMAT) score of 500 or better, or b) have passed the U.S. C.P.A. Examination, and 4) foreign students must have a TOEFL score of 550 or better.

Proficiencies


1.	University Writing Skill Requirement
2.	Must have a course in:
	•	Statistics (at CSUEB, either STAT 1000 or STAT 2010)
	•	Intermediate/College Algebra (at CSUEB, Math 1130)

Proficiencies are required before any M.S. Accounting program courses can begin.

Prerequisite Courses (0-32 units)
Prerequisite courses can be satisfied by an undergraduate course, with a grade "C-" or better, or in some cases, a graduate course with a "B" or better. Courses must have been taken in the last seven years.



1.	ACCT 2251 Introduction to Financial Accounting (4) or ACCT 6015 Financial Accounting (4)
2.	ACCT 2253 Introduction to Managerial Accounting (4) or ACCT 6215 Managerial Accounting (4)
3.	ACCT 3211 Intermediate Financial Accounting I (4 )
4.	ACCT 3212 Intermediate Financial Accounting II (4 )
5.	ACCT 4223 Business Law for Accountants (4)
6.	ACCT 3170 Accounting Information Systems I (4)
7.	ACCT 4250 Auditing I (4)
8.	ECON 2301 Principles of Microeconomics (4) or ECON 6215 Economics for Managers in a Global Economy (4)

Requirements for Graduation
To be eligible for the M.S. in Accounting, you must:


1.	have been a "Classified Graduate" student and Advanced to Candidacy (see Graduate Studies chapter of the catalog).
2.	have completed 45 quarter units of which
	a.	all are beyond the prerequisite 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 Program Director) 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.
3.	not more than 5 units are for thesis, independent study and/or a project.
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.

Capstone Requirement
The university requires all masters degree students to complete a capstone requirement prior to graduating. The capstone experience for students in the MS Accounting program is a project (ACCT 6899) which extends the projects completed for Financial Statement Analysis and Business Valuation (ACCT 6560).

Curricular Requirements


A.	Prerequisite Courses (0 - 32 units):
	See Prerequisite Courses section, above.
B.	Required Courses (40 units)
	ACCT 6510 Accounting Theory (4) ACCT 6520 Strategic Cost and Performance Management (4) ACCT 6530 Consolidations, Partnerships and Government Accounting (4) ACCT 6540 Financial Reporting for Special Industries (4) or ACCT 6541 Healthcare Accounting (4) ACCT 6550 Advanced Accounting Information Systems (4) ACCT 6202 Corporate Tax (4) ACCT 6560 Financial Statement Analysis and Business Valuation (4) ACCT 6570 Financial Reporting Systems: Oracle Financial Applications I (4) ACCT 6580 International Financial Reporting and Standards (4) ACCT 6590 Attestation and Information Systems Audit (4)
C.	Elective Courses (4 units)
	Select one course from the following:
		ACCT 4251 Auditing II (4) ACCT 4252 Information Technology Audit (4) ACCT 4170 Accounting Information Systems II (4) ACCT 4911 Ethics, Regulation and Financial Statement Fraud (4) Any Graduate Accounting Course, excluding ACCT 6015 and 6215, not taken as the required courses Any Graduate Finance Courses MKTG 6120 Managerial Communication (4) MGMT 6155 Applied Project Management (4) MGMT 6560 High Performance Management (4)
D.	Capstone Experience (1 unit)
	ACCT 6899 Project (1) completed in conjunction with the financial statement analysis projects in ACCT 6560.

M.S. in Taxation

Graduate Coordinator: Gary McBride

Admission
To be considered for admission to the Master of Science in Taxation program, students must hold a baccalaureate degree from an accredited college or university and have a grade point average of 2.75 or better over the last 90 quarter units of their undergraduate program. A student who does not meet the grade point requirements may be considered at the discretion of the department pending receipt of other evidence of the student's academic achievement.

Applicants must also satisfy one of the following two requirements: 1) have passed either the U.S. C.P.A. Examination or the Enrolled Agents Examination; 2) have taken the Graduate Management Admissions Test (GMAT) and met the following two criteria: a) a minimum 1050 "Index Score" [Index Score = (Upper Division GPA x 200) + Total GMAT] and b) minimum 20th percentile GMAT verbal and quantitative score.


Foundation Coursework (0-12 units)

In order to be considered for "Classified Graduate" standing in the Master of Science in Taxation program, you must satisfy the following undergraduate courses or equivalent:



	ACCT 2251 Financial Reporting and Analysis I (4) ACCT 2253 Accounting for Management for Decision-Making ACCT 3220 Tax Accounting: Fundamentals and Individuals (4)

Proficiency Evaluation
Proficiency Evaluation to be satisfied: University Writing Skills Requirement (UWSR).

Requirements for Graduation
To be eligible for the M.S. in Accounting, you must:


1.	have been a "Classified Graduate" student and Advanced to Candidacy (see the Classification Status section, above).
2.	have completed 45 quarter units of which
	a.	all are beyond the prerequisite 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 Program Director) 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;
3.	not more than 5 units are for thesis, independent study and/or a project.
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.

Curricular Requirements (45 units)


A.	Required Courses (24 units)
	ACCT 4220 Tax Accounting: Corporate Tax (4) or ACCT 6202 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)
	We recommend that ACCT 6223 be taken as one of the first three classes in the program.
B.	Elective Courses (16 units)
	Select 16 units from the following:
		ACCT 6224 Advanced Corporate Taxation or 6227 S Corporations and Other Flow-Through Entities (4) ACCT 6226 State and Local Taxation (4) ACCT 6229 Estate/Gift Tax and Income Taxation of Estates and Trusts (4) ACCT 6259 Tax Clinic (1-4) ACCT 6470 International Tax: Inbound (if not used to fulfill the International Requirement) (4) ACCT 6472 International Tax: Outbound (if not used to fulfill the International Requirement) (4) ECON 6370 Seminar: Public Sector Economics (4)
C.	International Requirement (4 units)
	ACCT 6470 International Tax: Inbound (if not used to fulfill an Elective Requirement) (4) ACCT 6472 International Tax: Outbound (if not used to fulfill an Elective Requirement) (4) ECON 6700 Seminar: International Trade (4) ECON 6705 International Finance (4) ECON 6710 Seminar: International Economic Development (4) FIN 6375 International Financial Management (4) MGMT 6440 Global Strategic Management and Strategic Alliances (4) MGMT 6675 Seminar in International Human Resources Management (4) MKTG 6470 International Marketing (4)


D.	Capstone Experience (1 unit)
	ACCT 6899 Project (1) completed in conjunction with one of the last three classes in the program.

Other Degree Requirements

In addition to departmental requirements, every student must also satisfy the university requirements for graduation which are described in the Graduate and Post-baccalaureate Studies chapter at the beginning of the graduate section of this catalog. These requirements include the 32-unit residence requirement, the five-year rule on currency of subject matter, the minimum number of units of 6000-level courses, the 3.00 grade point average, and the University Writing Skills Requirement. For information on meeting the University Writing Skills Requirement, see the Testing Office website at testing.csueastbay.edu or call 510.885.3661.

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) or ACCT 6202 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)

Participants in the program will be required to have a minimum 3.0 grade point average in order to receive the certificate. No grade below a "B" in graduate courses and no grade below a "C" in undergraduate courses can be used in the program. All of the coursework must be completed within five years.

Graduate Courses

Restricted to "Classified" and "Conditionally Classified" Graduate Students.


Accounting The course prefix for the following courses is ACCT.
6015	Financial Accounting (4) Focus on financial reporting, analysis, interpretation, and decision-making for managers. Topics include constructing, analyzing and interpreting financial statements; analyzing transactions, reporting and analyzing operating income, operating assets, debt financing, owner financing, and off-balance-sheet financing. Prerequisites: All CBE and University proficiencies, including the UWSR. A-F grading only.
6202	Corporate Tax (4) Corporate taxation from inception to dissolution. Also includes consolidated returns, multinational issues, multistate issues, S Corporations, and tax exempt corporations. Skills developed include tax research, analysis and technical writing in the context of the course subject matter. Undergraduate, upper division course plus a graduate tutorial module. Students in the M.S. in Taxation or MBA (Taxation Option) have registration priority. Not open to those with credit for ACCT 4220.
6215	Managerial Accounting (4) Focus on analyzing accounting information critical for managerial decision-making. Topics include cost estimation, cost-volume-profit analysis, product costing, activity-based costing and management, operational budgeting, capital budgeting decisions, pricing and target costing, performance evaluation, segment reporting, and balanced scorecard. Prerequisites: All CBE and University proficiencies, including the UWSR, and all MBA fundamental courses. A-F grading only.
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 6202.
6226	State and Local Taxation (4) A study of principles and concepts of state and local taxation. Includes income tax, property tax and sales/use tax. Selected State of California tax issues are discussed as well as multistate tax issues. Considers individuals, partnerships, corporations, and other entities. Prerequisite: ACCT 3220 or 6420 or consent of instructor. May be repeated once for credit, for a maximum of 8 units.
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.
6258	Tax Planning for Individuals (4) Individual tax planning, minimizing taxes. Comprehensive personal financial planning: retirement income planning, estate planning, short-term investment planning. Tax consequences of property transactions and different arrangements, such as family trusts, wills, private annuities. Prerequisite: ACCT 3220 or 6420.
6259	Tax Clinic (1-4) Students will represent taxpayers before the IRS and FTB in audits, various collection matters and appeals. Instructor will provide individual supervision. Prerequisites: consent of instructor and successful completion of one graduate-level tax course. May be repeated for credit, for a maximum of 4 combined units.
6410	Tax Accounting Periods and Methods (4) Cash and accrual methods, startup and organization costs, installment sales, accounting periods and the appropriate tax year-end, inventory methods including the uniform capitalization rules, original issue discount, bad debt reserves, and FASB 109. Prerequisite: ACCT 3220 or 6420.
6420	Fundamentals of Federal Income Taxation (4) Federal income taxation concepts applicable to individuals, corporations, partnerships. Gross income, deductions, credits, property transactions, tax accounting methods. Rules governing formation, operation, disposition of partnerships/corporations. Prerequisite: ACCT 6015. Not open to students in M.B.A. option in Taxation or M.S. Taxation.
6470	International Tax: Inbound (4) Primarily involves the study of taxation of Inbound International Business. Examines jurisdiction to tax citizens, residency issues, sources of income and deductions, U.S. taxation of foreign persons, and methods of transfer pricing. Prerequisites: ACCT 6420, or ACCT 3220 and 4220 or 6202.
6472	International Tax: Outbound (4) Primarily involves a study of taxation of outbound international business. Examines the U.S. tax effects of foreign branches and foreign entities, foreign tax credit limitations, international sales of goods, and transfer of rights and intangibles. Prerequisites: ACCT 6420, or ACCT 3220 and 4220 or 6202. Restricted to "Classified" and "Conditionally Classified" Graduate Students.
6510	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, and earnings management. Prerequisite: ACCT 3212. A-F grading only.
6520	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, activity-based management, profit planning, evaluating profit performance, transfer pricing, balanced scorecard, and incentive and compensation systems. Prerequisite: ACCT 2253 or 6215. A-F grading only.
6530	Consolidations, Partnerships and Government Accounting (4) Accounting for business combinations, consolidations, intercompany transactions, reorganization and foreign currency translation of subsidiaries; partnership formation, operation, ownership changes and liquidation; governmental and nonprofit budgeting and fund accounting, and financial statement presentation. Prerequisite: ACCT 3212. A-F grading only.
6540	Financial Reporting for Special Industries (4) In-depth study of financial reporting standards and accounting issues for banking and financial institutions and other topics for special industries including real estate, environmental and oil and gas accounting, accounting for high-tech firms and wine industries. Prerequisite: ACCT 3212. A-F grading only.
6541	Healthcare Accounting (4) In-depth study of financial reporting standards and accounting and cost management issues for healthcare organizations such as hospitals, medical centers, nursing homes, and health insurance companies. Prerequisite: ACCT 3212. A-F grading only.
6550	Advanced Accounting Information Systems (4) SOX and PCAOB requirements on internal controls, design of internal controls and audit trails in accounting information systems, implications of ERP on continuous financial reporting and attestation, knowledge and use of global financial reporting language XBRL and current topics. Prerequisite: ACCT 3170. A-F grading only.
6560	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, and mergers and acquisitions. Prerequisites: ACCT 3212 or consent of instructor. A-F grading only.
6570	Financial Reporting Systems: Oracle Financial Applications I (4) Design and implementation of financial reporting systems using Oracle Financial Applications. Topics include system design and implementation for a company from financial reporting analysis, chart of accounts design, transaction processing to reports generation using Oracle General Ledger and Receivables systems. Prerequisites: ACCT 2251 or 6015. A-F grading only.
6571	Financial Reporting Systems: Oracle Financial Applications II (4) Design and implementation of financial reporting systems using Oracle Financial Applications. Topics include system design for a company from payable and asset system setup, payables and assets transaction processing to reports generation using Oracle Payables and Fixed Assets systems. Prerequisite: ACCT 2251 or 6015. A-F grading only.
6580	International Financial Reporting and Standards (4) Focus on international financial reporting standards and their applications, and the discussion of environmental dimensions influencing accounting development, comparative financial statement analysis across countries, and other accounting issues associated with multinational corporations. Prerequisite: ACCT 3212. A-F grading only.
6590	Attestation and Information Systems Audit (4) Topics include: current announcements of the PCAOB and the latest SAS, functions of internal audit under the Sarbanes-Oxley Act, application of the Enterprise Risk Management-Integrated Framework, information-technology audit using ACL and IDEA, and concepts of XBRL audit. Prerequisite: ACCT 4250. A-F grading only.
6600	Mergers and Acquisitions (4) Topics include: M&A process, legal and regulatory framework, accounting for M&As, taxation and acquisitions, strategic processes, theories of merger, empirical tests of M&A performance, valuation, alliances and joint ventures, international takeovers and restructuring, and strategies for creating value. Prerequisite: ACCT 2251 or 6015. A-F grading only.
6707	Cross-Border Transfer Pricing (4) Transfer pricing methods used for transfers of tangible and intangible property, services and financial products between U.S. corporations and their international affiliates. Advanced Pricing agreements between the U.S. and foreign tax authorities.
6898	Cooperative Education (1-4) Supervised work experience in which student completes academic assignments integrated with off-campus paid or volunteer activities within the quarter enrolled. Prerequisites: at least 3.0 GPA, departmental approval of activity. May be repeated for credit, for a maximum of 4 units. No units may be counted toward any CBE graduate degree. CR/NC grading only.
6899	Project (1) If used for the M.S. Accounting: a comprehensive capstone project that extends student projects completed for ACCT 6560 Financial Statement Analysis and Business Valuation course. Prerequisite: 36 units of required courses completed, including ACCT 6560. A-F grading only If used for the M.S. Taxation: development and writing of a research paper relevant to taxation. Supervision by a tax faculty required. Prerequisite: "Classified Graduate" standing. A-F grading only.
6900	Independent Study (1-4)
6909	Departmental Thesis (1-4) Development and writing of a research paper for submission to the department which specifies its format. Supervision by a departmental committee, at least one of whom must be a Cal State East Bay faculty member. Oral defense normally required. Should be taken concurrently with ACCT 6223 by students using ACCT 6909 for their terminal exercise. Prerequisite: "Conditionally Classified Graduate" standing. Maximum of one unit per student for students in the M.S. Taxation program.
6915	Graduate Internship in Accounting (1-4) Supervised work/educational experience with a company, CPA firm, non-profit organization, or governmental agency in a department-approved program for graduate students. Prerequisites: vary according to agency or firm. May be repeated once for credit.
6999	Issues in Accounting (4) Readings, discussion, and research on contemporary and/or significant issues in accounting. May be repeated for credit when content varies, for a maximum of 8 units.
Economics See graduate Economics chapter for list of Economics courses. Entrepreneurship The course prefix for the following courses is ENTR.
6480	Introduction to Entrepreneurship (4) Provides a survey of entrepreneurship and business ownership--including foundation concepts, the new venture creation process, financial estimation, and entrepreneurial decision-making. A highly participatory, integrative class, with lectures, case studies, extensive discussions, and student presentations. Prerequisites: All fundamental courses.
6485	New Venture Development (4) Students select, research, design, structure, document, and persuasively present a business plan for a new or growing entrepreneurial venture. Students learn and apply systematic approaches to business planning. A highly participatory, team-oriented, term project class. Prerequisites: All fundamental courses and ENTR 6480.
6487	Managing Growing Ventures (4) An interdisciplinary course that focuses on building and managing a high growth venture from conception to maturity. Students critically examine problems, issues, and uncertainties faced in the creation of, and management of, high growth ventures.
6800	Entrepreneurship Practicum (5) An integrative capstone experience in which students learn to develop business strategies and write a strategic business plan. This course is formatted as an experiential, hands-on consulting project working with small to mid-sized enterprises. Prerequisites: All CBE and university proficiencies, including the UWSR, all MBA fundamental courses, minimum of 36 units of core and/or option courses, and application for graduation on file. A-F grading only.
6909	Departmental Thesis (1-4) Development and writing of a research paper for submission to the department which specifies its format. Supervision by a faculty committee at least one of whom must be a Cal State East Bay faculty member. Prerequisite: graduate standing.
Finance The course prefix for the following courses is FIN.
6215	Corporate Financial Management (4) Theory and practice of financial decision making. Topics include corporate governance, corporate performance analysis, capital investment decisions, valuation and cost of capital, long-term financial policy, short-term financial policy, dividend policy decisions, mergers and acquisitions. Prerequisites: All CBE and University proficiencies, including the UWSR, and all MBA fundamental courses. A-F grading only.
6305	New Venture Financing (4) Concepts and practices of financing and financial management of a new venture or expansion of an existing growth business. Valuation, financial planning, corporate structuring, exit strategies, private placement, initial public offerings venture capital, and other current issues. Prerequisites: All fundamental courses and FIN 6215.
6310	Seminar in Security Analysis and Portfolio Management (4) Theory and practice of security investment. Investment environment and instruments, capital asset pricing theory, technical and fundamental analysis of common stock portfolio analysis, bond analysis and management, mutual funds and investment companies, and financial derivatives. Prerequisites: All fundamental courses and FIN 6215.
6315	Seminar in Options and Futures (4) Financial derivative markets. Option markets, valuation, and strategies; futures markets and strategies; risk management and hedging; swaps and financial engineering. Prerequisites: All fundamental courses and FIN 6215.
6320	Studies in Financial Markets (4) Evolution and structure of financial markets, instruments, and institutions. The process of intermediation including the development of risk reduction devices and the growth of securitization. Focus is on debt instruments and the role of global regulation. Prerequisites: All fundamental courses and FIN 6215.
6325	Financial Management of Banking Institutions (4) Comprehensive treatment of commercial bank management in today's financial services industry. Modern approach to understanding and managing the risks faced by banks. Methods of optimizing shareholder value, risk-return tradeoffs, regulatory and strategic issues. Prerequisites: All fundamental courses and FIN 6215.
6360	Management of Risk and Insurance (4) Identification, measurement, analysis, treatment, and administration of risk in the business firm. Insurance for commercial, professional, family and personal risk exposures and contract provisions for property, liability, health, and life insurance. Regulation and operation of insurance companies and related public policy issues. Prerequisites: All fundamental courses and FIN 6215.
6375	International Financial Management (4) Financial decision-making for multinational corporations, management of foreign exchange risk, foreign direct investment, multinational project evaluation, international diversification and risk-return analysis, international capital markets and capital structure. Prerequisites: All fundamental courses and FIN 6215.
6898	Cooperative Education (1-4) Supervised work experience in which student completes academic assignments integrated with off-campus paid or volunteer activities within the quarter enrolled. Prerequisites: at least 3.0 GPA, departmental approval of activity. May be repeated for credit, for a maximum of 8 units. No units may be counted toward any CBE graduate degree. CR/NC grading only.
6900	Independent Study (1-4)
6909	Departmental Thesis (1-4) Development and writing of a research paper for submission to the department which specifies its format. Supervision by a faculty committee, at least one of whom must be a Cal State East Bay faculty member. Prerequisite: graduate standing.
6910	University Thesis (1-5) Development and writing of a formal research paper for submission to the University in the specified bound format. Supervision by a departmental committee, at least one of whom must be a Cal State East Bay faculty member. Oral defense normally required. (See also, "University Thesis Writing Guide," available in WA 859.) Prerequisite: classified graduate standing and advisor approval. Maximum of 5 units per student.
6999	Issues in Finance (4) Readings, discussion, and research on contemporary and/or significant issues in finance. Prerequisite: consent of instructor. May be repeated for credit when content varies, for a maximum of 8 units.
Information Technology Management The course prefix for the following courses is ITM.
6015	Information Systems Development and Management (4) Development of business information technology strategies and solutions for enterprise and global information management systems. Topics include the structure, analysis, design, and implementation of information technology systems. Prerequisites: All CBE and University proficiencies, including the UWSR. A-F grading only.
6130	Enterprise Management Systems (4) Design, selection and implementation of enterprise resource management (ERM) and enterprise resource planning (ERP) systems. Emphasis on integration and automation of business functions. Development of practical skills and utilization of enterprise resource planning software.
6271	Database Management and Applications (4) Data modeling, database design and implementation, database administration, and database applications. Topics include: database design, incorporating business rules into entity-relationship (ER) models, transformation of an ER model into a relational database design, normalization of database tables, SQL data definition language and data manipulation language, views, triggers, data dictionary, and the Internet database environment.
6273	Business Intelligence and Knowledge Management (4) This course covers computerized support for decision making, business intelligence, and knowledge management. Topics include: major tools and techniques of managerial decision support, the essentials of business intelligence, data warehousing definitions and architectures, data integration, data visualization, data mining concepts and applications, and approaches to knowledge management.
6278	E-Business Systems Development (4) The environment in which electronic business/electronic commerce operates. Fundamentals of the enabling technologies which include the Internet, World Wide Web, databases, programming languages, web authoring tools. Security standards.
6898	Cooperative Education (1-4) Supervised work experience in which student completes academic assignments integrated with off-campus paid or volunteer activities within the quarter enrolled. Prerequisites: at least 3.0 GPA, departmental approval of activity. CR/NC grading only. May be repeated for credit, for a maximum of 4 units. No units may be counted toward any CBE graduate degree.
6899	Project (1) Development and writing of an information technology project. Supervision by an ITM faculty member required. Prerequisites: All fundamental and required coursework and proficiencies for the MSBA, Information Technology Option, including the UWSR. A-F grading only.
6900	Independent Study (1-4)
6909	Departmental Thesis (1-4) Development and writing of a research paper for submission to the department which specifies its format. Supervision by a faculty committee, at least one of whom must be a Cal State East Bay faculty member. Prerequisite: graduate standing.
6999	Issues in Information Technology Management (4) Readings, discussion, and research on contemporary and/or significant issues in information technology management. May be repeated for credit when content varies, for a maximum of 8 units.
Management The course prefix for the following courses is MGMT.
6015	Data Analysis and Decision Modeling for Managers (4) Quantitative modeling and data analysis as they are applied for making managerial decisions in organizations. Topics include regression, correlation, forecasting models, optimization, decision analysis, project management, and simulation. Emphasis on usage of spreadsheet modeling and appropriate software technology. Prerequisites: All CBE and University proficiencies, including the UWSR. A-F grading only.
6115	E-Commerce Enterprise Management (4) Methods and applications of managing material, labor, and finance resources in service and manufacturing organizations utilizing computer-mediated network and World Wide Web. Emphasis on developing practical skills and using modern computer software in enterprise resource planning and e-commerce. Prerequisites: All fundamental courses and MGMT 6220.
6120	Globalization, Innovation and Sustainability (4) An integrative overview of personal, organizational, inter-organizational and societal processes of innovation, centered on the central challenges and expanding range of business opportunities relating to environmental and social sustainability found in the context of a globalizing economy. (Recommended as one of the first core MBA courses.)Prerequisites: All CBE and University proficiencies, including the UWSR. A-F grading only.
6125	Purchasing Management and Strategic Sourcing (4) Modern techniques in sourcing and negotiation, contract management, supply chain management, and computer-based purchasing systems. Seminar format with case studies and projects. Prerequisites: All fundamental courses and MGMT 6220.
6130	Enterprise Planning and Control (4) Modern methods of planning and managing resources in an organization including aggregate planning, enterprise resource planning and control, short-term scheduling, and maintenance. Emphasis on developing practical skills and utilizing modern computer applications in enterprise resource planning and control. Prerequisites: All fundamental courses and MGMT 6220.
6141	Service Operations Management (4) Contemporary methods and applications of service operations management, including those in service processes, planning, and scheduling. Seminar format with case studies, problem solving, and use of computer software. Prerequisites: All fundamental courses and MGMT 6220.
6145	Logistics Management (4) The physical distribution of goods. Methods of logistics analysis, planning, and scheduling. Use of information technology in logistics and logistics information systems. Logistical support to e-business operations. Emphasis on problem solving and use of computer software. Prerequisites: All fundamental courses and MGMT 6220.
6150	Global Supply Chain Management (4) Topics in global supply chain management, including synthesis of global logistics, operations, purchasing, and distribution into a cohesive strategy. Use of information technology, global strategic supply management planning, relationships, and quality. Prerequisites: All fundamental courses and MGMT 6220.
6155	Applied Project Management (4) Analysis of modern methods and tools of project management. Topics include project definition, time and resource scheduling, budgeting, risk management, and performance measurement. Emphasis on developing practical skills in managing projects through case studies and utilization of project management software. Prerequisites: All fundamental courses and MGMT 6220. A-F grading only.
6215	Business, Government and Society (4) Strengthens students' ability to anticipate, critically analyze and appropriately respond to the legal and ethical dilemmas that confront managers in a global economy. This course focuses on the challenges of responsible decision-making in complex, socially diverse business environments. Prerequisites: All CBE and University proficiencies, including the UWSR, and all MBA fundamental courses. A-F grading only.
6220	Operations and Supply Chain Management (4) Integrative overview of management and control of the processes that create and deliver the goods and/or services of a firm. Topics covered include operations strategy, product/process design, quality management, supply chain management, inventory management, and lean management. Prerequisites: All CBE and University proficiencies, including the UWSR, and all MBA fundamental courses. A-F grading only.
6225	Executive Leadership (4) Managers leverage people to meet and exceed performance expectations. Leadership is a critical means to this end. Practice of visioning, motivating, decision making, communicating effectively, managing group dynamics and using power and influence will establish your path to leadership. Prerequisites: All CBE and University proficiencies, including the UWSR, and all MBA fundamental courses. A-F grading only
6420	Competitive Strategy (4) Integrative treatment of competitive strategy, using research findings and cases. Emphasis is on industry analysis, competitive rivalry, and competitive advantage. Objective is to develop an analytical understanding of the factors that contribute to sustainable competitive advantage. Prerequisites: All fundamental courses.
6430	Corporate Strategic Management (4) A critical examination of the theory of corporate strategic management and, through case studies, how the internal dynamics of an organization, as well as external forces, determine or constrain particular strategic choices. Prerequisites: All fundamental courses.
6440	Global Strategy (4) Integrative treatment of global strategic management and strategic alliances. Emphasis is on the firm in the global competitive context, decisions to enter markets, how to compete in global markets, and how to develop and implement a global strategy. Prerequisites: All fundamental courses.
6460	Strategic Management for a Sustainable Society (4) Examines the strategic management of environmental issues and the functional and strategic responses of firms to deal with environmental issues. The domain of strategy and industry is expanded to incorporate environmental issues. Prerequisites: All fundamental courses.
6470	Management of Technology and Innovation (4) Examines the management of technology and innovation, the strategic problems of firms in high technology industries, with special attention to market structure, standards issues, and strategic responses by firms in highly turbulent environments. Prerequisites: All fundamental courses.
6550	Research Methods for the Successful Manager (4) A hands-on methods course in conducting research at work and assessing business research. Students design projects to understand organizational problems and execute research using innovative tools (online surveys, analysis software and traditional tools) in data collection and reporting. Prerequisites: All fundamental courses.
6560	High Performance Management (4) Development of skills essential for high performing managers. Interactive course using combination of self-assessment instruments, experiential exercises, and cases to help you develop critical skills in building and managing high performing teams, communications, goal-setting, empowering people, persuasion, and dispute resolution. Prerequisites: All fundamental courses.
6612	Strategic Human Resource Management (4) The strategic management of HRM has an enormous impact on the firm's economic performance. Examination of the current practices in compensation, staffing, labor relations, work system design, performance management, training, HR outsourcing, and employee relations to improve effectiveness in strategic HRM. Prerequisites: All fundamental courses.
6613	Topics in Human Resource Management (4) In-depth examination of a specific best practice or current issue in human resource management/industrial relations, such as Creativity and Innovation, Organizational Design and Change Management, or Managing Virtual Teams. Prerequisite: All fundamental courses. May be repeated for credit with consent of department, for a maximum of 8 units.
6615	Reward Systems: Compensation and Benefits (4) Analysis of the strategic design of organizational reward systems, and how they contribute to organizational success. Emphasis on current theory, law, and practice in wage, salary, and benefits administration. Prerequisites: All fundamental courses. Not open to students with credit for MGMT 4615.
6616	Staffing/Performance Management (4) Procedures in selecting, placing and evaluating employees. Topics include job analysis, interviews, ability and psychological tests, innovative assessment methods, and performance management. Prerequisites: All fundamental courses.
6617	Power, Influence and Conflict Resolution (4) Focus on different strategies/tactics in negotiations to resolve conflicts at work, including integrative (win-win) and distributive (win-lose) bargaining and cross-cultural styles in CR, and alternative methods of dispute resolution. Designed for all MBA students to develop into effective negotiators. Prerequisites: All fundamental courses.
6618	Training and Development (4) HR training and development, including needs assessment, learning theories, instructional design, training methodologies, internet based techniques/tools, presentation techniques, and program evaluation. Students will design and present sample training and development programs. Prerequisites: All fundamental courses. Not open to students with credit for MGMT 4618.
6622	Human Resources Information Systems (4) Administration of human resources information systems. Topics include the uses and content of HRIS, effective organization and implementation of information systems, legal and ethical considerations of HRIS, effective reporting for management and employee users, and review of widely utilized systems. Prerequisites: All fundamental courses.
6675	International Human Resource Management (4) Learn to execute global best practice HR functions such as recruitment, selection, compensation and management development of employees the world over in order to stay globally competitive. Understand the impact of national and corporate culture on organizations. Prerequisites: All fundamental courses.
6800	Seminar in Strategic Management (4) An integrative capstone experience in which students learn to conduct a strategic situational analysis, identify strategic alternatives and write an implementation plan for a strategic initiative. Real world organizational opportunities relating to globalization, innovation and sustainability will be emphasized. Prerequisites: All CBE and university proficiencies, including the UWSR, all MBA fundamental courses, minimum of 36 units of core and/or option courses, and application for graduation on file. A-F grading only.
6898	Cooperative Education (1-4) Supervised work experience in which student completes academic assignments integrated with off-campus paid or volunteer activities within the quarter enrolled. Prerequisites: at least 3.0 GPA, departmental approval of activity. May be repeated for credit, for a maximum of 8 units. No units may be counted toward any CBE graduate degree. CR/NC grading only.
6900	Independent Study (1-4)
6909	Departmental Thesis (1-4) Development and writing of a research paper for submission to the department which specifies its format. Supervision by a faculty committee at least one of whom must be a Cal State East Bay faculty member. Prerequisite: graduate standing.
6910	University Thesis (1-5) Development and writing of a formal research paper for submission to the university in the specified bound format. Supervision by a departmental committee, at least one of whom must be a Cal State East Bay faculty member. Oral defense normally required. (See also, "University Thesis Writing Guide," available in WA 859.) Prerequisites: "Classified Graduate" standing and advisor approval. Maximum of 5 units per student.
6999	Issues in Management Sciences (4) Readings, discussion, and research on contemporary and/or significant issues in management sciences. May be repeated for credit when content varies, for a maximum of 8 units.
Marketing The course prefix for the following courses is MKTG.
6005	Managing Marketing: Theory and Practice (4) Theories, principles, concepts, practices, and tools of marketing analysis. Emphasis on theoretical concepts and their practical applications through marketing decision-making in a simulated business environment and/or through case analysis. Prerequisite: post-baccalaureate status.
6120	Managerial Communication (4) Managerial communication concepts, tools, and skills. Emphasis on building effective oral and written communication skills. Apply communication tools and knowledge: self-assessment; theory of human communication; interpersonal communication; organizational communication; and intercultural communication. (Recommended as one of the first core MBA courses.) Prerequisites: All CBE and University proficiencies, including the UWSR. A-F grading only.
6215	Marketing Management (4) Core marketing management issues in a changing business environment, conceptual knowledge, analytical tools, and problem solving skills applicable to marketing. Topics include environmental scanning; target marketing process; customer relationship management; managing product, price, distribution, and promotion; and marketing control. Prerequisites: All CBE and University proficiencies, including the UWSR, and all MBA fundamental courses. A-F grading only.
6401	Marketing Research (4) Knowledge and training in process and techniques of acquiring, analyzing, interpreting and reporting information for decision-making. Topics include data collection instruments, sampling plan, statistical analysis and reporting of results. Hands-on learning is emphasized through assignments and/or project. Prerequisites: All fundamental courses and MKTG 6215.
6410	Buyer Behavior (4) Theories, concepts, methods, and empirical findings regarding buyers' decision-making processes and choice behavior from buyers, marketers, and public policy makers' perspectives. Lectures, discussion of research articles, case analysis, and research project emphasized. Prerequisites: All fundamental courses and MKTG 6215.
6411	Product Management (4) Knowledge and skills in the process of designing and marketing of new and existing products. Topics include product design, product positioning, market definition, segmentation, test marketing, and demand forecasting. Lectures, cases, and hands-on experience emphasized. Prerequisites: All fundamental courses and MKTG 6215.
6412	Pricing Management (4) Pricing strategies, tactics, methods, laws, treatment of costs, effect of sales promotion, consideration of competition and customers for pricing. Lectures, discussion of relevant articles, and analyses of cases and pricing problems emphasized. Prerequisites: All fundamental courses and MKTG 6215.
6413	Integrated Marketing Communications (4) Students learn marketing communications and promotion and apply knowledge and skills to develop an integrated marketing communication plan. Students learn decision techniques for positioning a brand using appropriate mix of advertising, sales promotion, sales force, and public relations. Prerequisites: All fundamental courses and MKTG 6215.
6414	Distribution Management (4) Students learn about marketing channels and design and manage appropriate channels and logistics for a variety of products. Lecture, project, case studies, and/or a simulation may be used to assist students in understanding distribution models. Prerequisites: All fundamental courses and MKTG 6215.
6420	Seminar in Marketing Strategy (4) Development of marketing strategy and plan based on the analysis of the environment, organization, competition, and customers. Topics include product portfolio analysis, demand estimates, market boundary, segmentation, competitive analysis, and planning. Emphasis on development of skills using analytical tools, cases, and/or simulation. Prerequisites: All fundamental courses and MKTG 6215.
6450	Seminar in Selected Marketing Topics (4) Concepts, tools and techniques associated with a special topic in marketing such as consumer behavior, or application of marketing to a specific situation such as business-to-business marketing, international marketing, marketing through the Internet. Prerequisites: All fundamental courses and MKTG 6215.
6460	Seminar in Negotiation (4) Students learn to become successful negotiators across marketing and professional contexts. Topics include bargaining models and strategies, communication skills, leverage, cultural influences, and intervention. Lecture, films, simulations, and case studies assist students in demonstrating negotiation knowledge and skill. Prerequisites: All fundamental courses and MKTG 6215.
6470	International Marketing (4) Using cases and a project, students learn how to respond to differences in the cultural, political, legal and economic environments in other countries in designing effective market-entry, segmentation, positioning, and marketing-mix strategies. Ethical issues confronting global marketers are also discussed. Prerequisites: All fundamental courses and MKTG 6215.
6585	E-Commerce Marketing (4) The process and marketing issues of e-commerce. The current state of marketing in e-commerce, understanding of e-customer characteristics, key characteristics of electronic marketplace, various types of e-commerce, the impact of emerging m-commerce, marketing implications of enabling technologies and necessary infrastructure, and e-marketing strategies and tactics. Cases and/or projects. Prerequisites: All fundamental courses and MKTG 6215.
6705	Strategic Marketing Management (4) Core marketing issues in a changing global environment including e-commerce. Concepts and tools to analyze markets, customers, competitors, and complementers. Cases and development of a strategic marketing plan comprising the marketing mix of product, price, place, promotion, and service. Prerequisite: graduate standing.
6710	Executive Development Seminar (1) One-week course on the Cal State East Bay campus including presentation of final reports on marketing simulation, concluding seminar, and corporate visitations. Prerequisite: graduate standing.
6720	Management of Marketing Functions (4) Management of marketing mix. Training managers/consultants in making decisions regarding product, pricing, promotion and distribution of existing and new brands. Emphasis on developing operations skills in solving marketing problems using analytical techniques and cases. Prerequisite: MKTG 6005 or consent of instructor.
6725	Marketing Management (4) Conceptual knowledge of marketing and analytical skills applicable to marketing. Focus on understanding of buyer behavior and marketing research process. Application of knowledge and skills in making marketing mix decisions in both online and offline environments.
6730	Pricing and Product Management (4) Designing and developing products and making pricing decisions. Topics include product design and development, brand equity, product line, pricing methods, and pricing strategies. Emphasis on developing concepts and skills to make product and pricing decisions using analytical tools and cases. Prerequisite: MKTG 6005.
6740	Promotion and Distribution (4) Management of integrated promotion system and distribution channels. Topics include advertising, sales promotion, sales force, public relations, store location, wholesaling, and retailing. Emphasis on developing concepts and skills to make promotion and distribution decisions using analytical tools and cases. Prerequisite: MKTG 6005.
6898	Cooperative Education (1-4) Supervised work experience in which student completes academic assignments integrated with off-campus paid or volunteer activities within the quarter enrolled. Prerequisites: at least 3.0 GPA, departmental approval of activity. May be repeated for credit, for a maximum of 8 units. No units may be counted toward any CBE graduate degree. CR/NC grading only.
6900	Independent Study (1-4)
6909	Departmental Thesis (1-4) Development and writing of a research paper for submission to the department which specifies its format. Supervision by a faculty committee at least one of whom must be a Cal State East Bay faculty member. Prerequisite: graduate standing.
6910	University Thesis (1-5) Development and writing of a formal research paper for submission to the University in the specified bound format. Supervision by a departmental committee, at least one of whom must be a Cal State East Bay faculty member. Oral defense normally required. (See also "University Thesis Writing Guide," available in WA 859.) Prerequisites: "Classified Graduate" standing and advisor approval. Maximum of 5 units per student.
6999	Issues in Marketing (4) Readings, discussion, and research on contemporary and/or significant issues in marketing. May be repeated for credit when content varies, for a maximum of 8 units.

Footnotes

	If ACCT 6224 is selected, then ACCT 6227 may be chosen as a taxation elective, and vice versa.
	ACCT 6226 may be repeated for credit with consent of the department.