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Business Administration
| Department Information |
Departments of Accounting and Finance, Economics, Management, Marketing and Entrepreneurship
College of Business and Economics
| Student Service Center: (VBT 129, 510-885-3323) Email: cbe_ssc@csueastbay.edu Website: http://www.cbe.csueastbay.edu | |||||
| Dean: Terri Swartz Deans Office: Valley Business and Technology Bldg., Rm 447 Phone: (510) 885-3291 | |||||
• College of Business and Economics Graduate Programs Office (VBT 430, 510-885-2419)
• Department of Accounting and Finance (VBT 306, 510-885-3397)
| Professors Emeriti Franklin Lowenthal, Ph.D. Stanford University John B. Major, Jr., Ph.D. University of Illinois Donald H. Wort, Ph.D. Michigan State University Associate Professor Emeritus Hadi Behzad, Ph.D. Indiana University, Bloomington 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 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 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 Kim Shima, Ph.D. University of Hawai'i at Manoa Tammie X. Simmons-Mosley, Ph.D. University of Wisconsin-Madison Huishan Wan, Ph.D. University of Iowa Jing-wen Yang, Ph.D. University of Maryland 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 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 Bijan Mashaw, Ph.D. Clemson University Kenneth Pefkaros, Ph.D. University of Delaware Zinovy Radovilsky, Ph.D. Scientific Research Institute of Labor (Moscow) 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 (Chair), Ph.D. University of Waterloo, Canada Asha Rao, Ph.D. Temple University Glen Taylor, Ph.D. York University (Canada) Gregory Theyel, Ph.D. Clark University Assistant Professors Sandip Basu, Ph.D. University of Washington 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)
| Professors Jagdish Agrawal (Chair), 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 Eric Soares, Ph.D. Bowling Green State University 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, M.Ed. University of Cincinnati 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 | |||||
• 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 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./Information Technology Management: Doris Duncan M.B.A./E-Business: Doris Duncan M.B.A./Entrepreneurship: Brian McKenzie, Norman Smothers 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 M.B.A./Marketing Management: Jagdish Agrawal, Cesar Maloles M.B.A./Operations and Materials Management: Zinovy Radovilsky M.B.A./Strategic Management: Berna Polat, Gregory Theyel M.B.A/Supply Chain Management: Zinovy Radovilsky M.B.A./Taxation: Gary McBride | |||||
| M.S./Taxation: Gary McBride M.S.B.A./Information Technology Management: 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 fourteen 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, three specialized master's programs, the M.S. in Business Administration with an Option in Information Technology Management, the M.S. in Taxation and the M.A. in Economics (see Economics 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. | E-Business | ||||
| d. | Entrepreneurship | ||||
| e. | Finance | ||||
| f. | Human Resources Management | ||||
| g. | Information Technology Management | ||||
| h. | International Business | ||||
| i. | Management | ||||
| j. | Marketing Management | ||||
| k. | Operations and Materials Management | ||||
| l. | Strategic Management | ||||
| m. | Supply Chain Management | ||||
| n. | Taxation | ||||
| 2. | Master of Science (M.S.) in Business Administration, Information Technology Management Option | ||||
| 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
Students graduating with an M.S.B.A. from Cal State East Bay will have achieved the following:
| 1. | Each student will exhibit professional preparation for careers that require the management of information technology (IT) systems in a global business environment. | ||||
| 2. | Each student will exhibit the skills needed to work in and lead teams that manage IT-based business solutions in a technically complex environment. | ||||
Students graduating with an M.S. in Business Administration with an Option in Information Technology Management from Cal State East Bay will have achieved the following:
| 1. | Each student will develop a working knowledge of the theory and current practices of integrated and functional IT systems to deal with the issues involved in applying information technology successfully within organizations. | ||||
| 2. | Each student will build the skills of effective development, implementation, and management of IT processes at the individual, team and project levels. | ||||
| 3. | Each student will be provided with a thorough understanding of the domestic and international perspectives of IT management that enable the graduates to operate effectively in a global IT sourcing environment. | ||||
| 4. | Each student will be enabled to develop effective communication skills. | ||||
Master of Science (M.S.) in Taxation
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 Campus
All requirements for all graduate programs of the College of Business and Economics are offered on the Hayward campus. 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 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 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 Information Technology Management The admission requirements for the M.S.B.A. Option in ITM program are the same as those outlined above for the M.B.A. program. | |||||
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.
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, ENTR, FIN, ITM, MGMT or MKTG prefixes unless prior permission is granted. 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://www.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 begin satisfaction of the University Writing Skills Requirement (UWSR) 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. The UWSR can be satisfied through passing the Writing Skills Test (WST) or through coursework.
If you fail the WST with an essay score of Limited Competence (previously 6), you may retake the test one time or you must immediately enroll in a first-tier writing course (ENGL 3000 or 3001). After passing this course, if you do not receive Clear Competence in the portfolio evaluation, you must immediately enroll in a second-tier writing course such as MKTG 3495. If you fail the WST with a score of Developing Competence (previously 7), you may satisfy the UWSR either by retaking and passing the WST or by passing a second-tier writing course. Passing the second tier course or receiving Clear Competence on the portfolio evaluation at the end of the first-tier course satisfies the UWSR.
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 885-3661.
Requirements for Graduation
To be eligible for the M.B.A., M.S. in Business Administration (except ITM 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 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; | ||||
| 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/ITM Option, where up to 9 units may be taken with the approval of the Program Director. | ||||
| 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 2010, STAT 1000 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 completed within seven years will satisfy listed foundation courses. Students who have received an undergraduate degree in Business Administration from an AACSB-accredited institution are usually 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, FIN, ITM, 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 (34 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 or ACCT 3200 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) ITM 6070 Graduate Introduction to Information Technology Management (4) (Not required if CIS 3060 or ITM 3060 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 ACCT 2701 or 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 University Writing Skills Requirement (UWSR). 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] | ||||
| • | ACCT 3220 Tax Accounting: Fundamentals and Individuals (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 Program Director. | |||||
| 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, 6472; ECON 6107, 6700, 6705, 6710; FIN 6375; MGMT 6140, 6150, 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 Director of M.B.A. Programs. | |||||
| C. | Core Requirements (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. | |||||
| 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. | E-Business Option (28 units) | ||||
| a. | Required Courses (12 units) | ||||
| ITM 6278 E-Business Systems Development (4) MGMT 6475 E-Strategy (4) MKTG 6585 E-Commerce Marketing (4) | |||||
| b. | E-Business Electives (16 units) | ||||
| Select 16 units from the following: 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; Other CBE-approved coursework outside CBE, including courses in Multimedia or Computer Science | |||||
| 4. | 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); ITM 6278 E-Business Systems 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) | |||||
| 5. | 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. | |||||
| 6. | 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: 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. | |||||
| 7. | Information Technology Management Option (28 units) | ||||
| a. | Required Courses (4 units) | ||||
| ITM 6160 Information Systems Development and Management (4) | |||||
| b. | Electives within Information Technology Management (16 units) | ||||
| Select 16 units from the following courses: ITM 6130 Enterprise Management Systems (4) ITM 6200 Information Technology Project Management (4) ITM 6271 Database Management and Applications (4) ITM 6273 Business Intelligence and Knowledge Management (4) ITM 6278 E-Business Systems Development (4) Eight units of electives within Information Technology Management may be also selected from the following courses: 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 and E-Business Plans (4) FIN 6305 New Venture Finance (4) MGMT 6115 E-Commerce Enterprise Management (4) MGMT 6130 Enterprise Planning and Control (4) (may not be taken if ITM 6130 is completed) MGMT 6141 Service Operations Management (4) MGMT 6150 Global Supply Chain Management (4) MGMT 6200 Project Management (4) (may not be taken if ITM 6200 is completed) MGMT 6470 Management of Technology and Innovations (4) MGMT 6475 E-Strategy (4) MGMT 6560 High Performance Management (4) MKTG 6460 Seminar in Negotiation (4) MKTG 6585 E-Commerce Marketing (4) | |||||
| c. | Electives outside Information Technology Management (8 units) | ||||
| Select 8 units of 6100-6999 level College of Business and Economics courses outside of Information Technology Management (not carrying the ITM prefix) or any other graduate level course (including Mathematics and Computer Science) outside Information Technology Management. Courses outside CBE require department-level approval. | |||||
| 8. | 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 Tax: Inbound, 6472 International Tax: Outbound; 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. | |||||
| 9. | 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. | |||||
| 10. | 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. | |||||
| 11. | 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 | |||||
| 12. | 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. | |||||
| 13. | 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. | |||||
| 14. | 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) 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 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. | |||||
| M.S. in Business Administration |
Information Technology Management (ITM) Option (45 units)
| I. | Foundation Coursework (4 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 Information Technology Management option program, a student must satisfy the following foundation course (4 units): | |||||
| ITM 6070 Graduate Introduction to Information Technology Management (4) or ITM 3060 Information Systems (4) | |||||
| II. | Curricular Requirements (45 units) | ||||
| A. | Required Courses (32 units) | ||||
| Select 16 units from the following courses: ITM 6130 Enterprise Management Systems (4) ITM 6160 Information Systems Development and Management (4) ITM 6200 Information Technology Project Management (4) ITM 6271 Database Management and Applications (4) ITM 6273 Business Intelligence and Knowledge Management (4) ITM 6278 E-Business Systems Development (4) Select 16 units from the following courses: Any course from the preceding list (ITM 6130, 6160, 6200, and 6271, 6273, and 6278) if not taken as a required course in MSBA (Option: Information Technology Management) 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 and E-Business Plans (4) FIN 6305 New Venture Finance (4) MGMT 6115 E-Commerce Enterprise Management (4) MGMT 6130 Enterprise Planning and Control (4) (may not be taken if ITM 6130 is completed) MGMT 6141 Service Operations Management (4) MGMT 6150 Global Supply Chain Management (4) MGTM 6200 Project Management (4) (may not be taken if ITM 6200 is completed) MGMT 6470 Management of Technology and Innovations (4) MGMT 6475 E-Strategy (4) MGMT 6560 High Performance Management (4) MKTG 6460 Seminar in Negotiation (4) MKTG 6585 E-Commerce Marketing (4) | |||||
| B. | Electives Outside Information Technology Management (8 units) | ||||
| Select 8 units in 6100-6999 level College of Business and Economics courses not carrying the ITM prefix. Courses from outside CBE may be substituted with department approval. | |||||
| C. | Capstone Experience (5 units) | ||||
| MGMT 6490 Seminar in Strategic Management (5) or ENTR 6490 Entrepreneurship Practicum (5) | |||||
| M.S. in Taxation |
| M.S. Tax students must meet the common admission requirements described earlier. | |||||
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) or ACCT 3200 (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) ITM 6070 Graduate Introduction to Information Technology Management (4) (Not required if CIS 3060 (4) or ITM 3060 (4) previously completed) | |||||
Proficiency Evaluation to be satisfied: University Writing Skills Requirement (UWSR).
See the "Proficiency Evaluations" section under Common Requirements for the M.B.A., M.S. Business Administration, and M.S. Taxation Degrees.
In addition, you are required to satisfy a proficiency requirement in mathematics by completing equivalent coursework in introductory differential calculus. If you have not completed such coursework, you must take MATH 1810 or an equivalent course.
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 the Department.
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) 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) | |||||
| 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 State and Local Taxation, 6229 Estate/Gift Tax and Income Taxation of Estates and Trusts, 6259 Tax Clinic (1-4), 6470 International Tax: Inbound; 6472 International Tax: Outbound; ECON 6106 Macroeconomics for Business; 6107 Global Economic Analysis; 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) 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) | |||||
| 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. |
| 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. Not open to those with credit for ACCT 4220. Students in the M.S. in Taxation or MBA (Taxation Option) have registration priority. |
| 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 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. |
| 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, activity-based management, profit planning, evaluating profit performance, transfer pricing, balanced scorecard, and incentive and compensation systems. Prerequisite: ACCT 6022. |
| 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. May be repeated for a maximum of 4 combined units. Prerequisites: consent of instructor and successful completion of one graduate-level tax course. |
| 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. Not open to students in M.B.A. option in Taxation or M.S. Taxation. Prerequisite: ACCT 6011 or equivalent. |
| 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. Restricted to "Classified" and "Conditionally Classified" Graduate Students. Prerequisites: ACCT 6420, or ACCT 3220 and 4220 or 6202. |
| 6704 | Financial Reporting Systems: Oracle General Ledger and Receivables (4) Design, implementation and analysis 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. Prerequisite: ACCT 6011. |
| 6705 | Mergers and Acquisitions (4) The mergers and acquisition process from conception to completion: motives behind deals, pricing, valuation of target, accounting treatment, alternative legal structures, negotiation tactics, strategies to minimize market risk, issues relating to post-deal integration and corporate governance. International deals will be analyzed. Prerequisite: ACCT 6011. |
| 6706 | Financial Reporting Systems: Oracle Payables and Fixed Assets (4) Design, implementation and analysis of financial reporting systems using Oracle Financial Applications. Topics include system design and implementation for a company from payable and asset system setup, payables and assets addition, deletion, depreciation transaction processing to reports generation using Oracle Payables and Fixed Assets systems. Prerequisite: ACCT 6011. |
| 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. May be repeated for up to 4 units. No units may be counted toward any CBE graduate degree. Prerequisites: at least 3.0 GPA, departmental approval of activity. CR/NC grading only. |
| 6899 | Project (1) Development and writing of a research paper relevant to taxation. Supervision by a tax faculty required. Prerequisite: "Conditionally Classified Graduate" standing. |
| 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. Maximum of one unit per student for students in the M.S. Taxation program. Should be taken concurrently with ACCT 6223 by students using ACCT 6909 for their terminal exercise. Prerequisite: "Conditionally Classified Graduate" standing. |
| 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. May be repeated once for credit. Prerequisites: vary according to agency or firm. |
| 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. |
| 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 foundation coursework completed; all CBE proficiencies satisfied. |
| 6485 | New Venture and E-Business Plans (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 foundation coursework completed; all CBE proficiencies satisfied; 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. |
| 6490 | Entrepreneurship Practicum (5) An integrative "Capstone Experience" term project course that bridges student's knowledge of functional areas of business to the practice of entrepreneurship. Formatted as an experiential, hands-on, consulting project. Prerequisites: all foundation coursework and CBE and university proficiencies, including the UWSR; completion of at least 32 units of the graduate program, and application for graduation on file. |
| 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. | |
| 6033 | Graduate Introduction to Financial Decisions (4) Application of financial and analytical techniques to concepts of asset valuation, risk assessment, capital budgeting, financial markets and financial decision making. Emphasis on market values. Prerequisites: ACCT 6022 or equivalent, and math proficiency. |
| 6300 | Seminar in Corporate Financial Management (4) Theory and practice of financial decision-making. Financial indicators of corporate performance, market valuation of stocks and bonds, capital project evaluation, risk-return analysis, asset valuation theories, cost of capital and capital structure decisions, dividend policy decisions. Prerequisite: FIN 6033. |
| 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. Prerequisite: FIN 6300. |
| 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: FIN 6300. |
| 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. Prerequisite: FIN 6300. |
| 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. Prerequisite: FIN 6033 (or FIN 3300). |
| 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. |
| 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. |
| 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. Prerequisite: FIN 6300. &nb |