Learning Outcomes

Accountancy Student Learning Outcomes

Master of Accountancy

Students who graduate with a master of accountancy will be able to:

  1. Provide relevant information to support organizational decisions for external users.
  2. Prepare financial statements and other decision-support documents.
  3. Employ accounting information systems for both financial reporting and internal decision making.
  4. Distinguish among the information needs of internal decisions makers and financial statement users.
  5. Measure and report tax consequences of transactions under the United States Tax Code for a) individuals, b) partnerships, c) corporations, d) estates, and e) trusts.
  6. Employ sophisticated financial management techniques and provide information to users of such techniques.
  7. Measure and report complex financial elements involving a) debt, b) equity, c) asset acquisition, use, and disposal, d) deferred taxes, e) business combinations, f) earnings per share, g) revenue and expense recognition, h) statements of cash flows, i) international transactions, and j) post-retirement benefits.
  8. Articulate the importance of, and engage in, the attestation process.
  9. Measure and report transactions and performance of government and not-for-profit organizations.
  10. Apply international financial reporting standards.
  11. Employ standard protocols related to the use of technology-based accounting information systems.
  12. Measure and report the costs associated with conversion processes.

Bachelor of Science in Business Administration – Managerial Accounting

Students who graduate with a concentration in managerial accounting will be able to:

  1. Employ knowledge and skills associated with the following disciplines to make effective organizational decisions: a) accounting, b) economics, c) marketing, d) management, and e) finance.
  2. Integrate the above fields in problem analysis and the development of organizational strategy.
  3. Assess the performance impact of organizational decisions.
  4. Provide relevant information to support organizational decisions.
  5. Prepare financial statements and other decision-support documents.
  6. Employ accounting information systems for both financial reporting and internal decision making.
  7. Distinguish among the information needs of internal decision makers and financial statement users.
  8. Apply the knowledge, skills, and dispositions derived from the core curriculum to organizational settings.
 
omniupdate
omniupdate