Catalog of Abilene Christian University, 1981-1983 Page: 43
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approved by the graduate advisor. If the student did not have Production
Management (BA 3331) and/ or Administrative Policy(BA 4339) as an undergraduate
student, these two courses or the equivalent must be taken at the graduate level as part
of the electives. At least 18 semester credit hours must be taken at the 6000-level.
MBA Degree: Accounting
Students planning to enter the professional degree program in accounting must
have completed the pre-professional courses listed above or their equivalent plus the
following accounting courses:
Pre-professional Accounting Courses:
Intermediate Accounting (BA 3300, 3301) 6 hours
Principles of Cost Accounting (BA 3302) 3
Income Tax (BA 3303) 3
Total 12 hours
Professional Courses for Accounting Majors:
Students with an undergraduate degree in business or having completed the
general and accounting pre-professional course requirements for the MBA Degree
will go into the professional courses, which consist of the following:
Advanced Statistics (BA 5322) or approved substitute 3 hours
*Advanced Accounting (BA 5300, 5301) 6
*Auditing (BA 6301) 3
Regulatory Law (BA 6315) 3
Ethics in Business (BA 6313) 3
Total 18 hours
Accounting Specialization:
Eighteen additional hours of the accounting student's program will be structured
from the following courses:
Accounting Theory (BA 5303) 3 hours
Advanced Income Tax (BA 5304) 3
Contemporary Accounting Problems (BA 5308) 3
Management Information Systems (BA 5320 or BA 6320)
or EDP Systems Design and Analysis (BA 5324) 3
Electives - to be approved (6000-level, if necessary) 6
Total 18 hours
Comprehensive Examination
A comprehensive written examination will be scheduled for all master's degree
candidates during the last semester of course work in advance of the deadline date set
by the Graduate Dean's Office.
Courses of Instruction
ACCOUNTING
5300. Advanced Accounting.
Partnership organization, operation and liquidation, consignment accounting, installment
accounting, governmental accounting, statement of affairs. Prerequisites: Accounting 3300, 3301.
*If this course has been taken in the student's undergraduate program, an elective may be substituted.Department of Business Administration 43
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Abilene Christian University. Catalog of Abilene Christian University, 1981-1983, book, 1981; Abilene, Texas. (https://texashistory.unt.edu/ark:/67531/metapth46070/m1/45/: accessed April 28, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Abilene Christian University Library.