ACCOUNTING CONCENTRATION (PART-TIME M.B.A.)
The accounting M.B.A. concentration at Rutgers Business School provides the skills needed to prepare students for careers across a spectrum of industry sectors, including finance, taxation, and accounting. The accounting curriculum integrates management skills with accounting theory and practice. The program focuses on developing ethical business leaders who are ready to face the challenges of a dynamic global economy.
The accounting concentration is currently offered only in the part-time M.B.A. program and provides broad professional competence and skills to prepare graduates for the Uniform CPA examination. Courses can be taken through the M.B.A. in professional accounting program, which is only offered during the day in Newark.
Part-Time MBA concentration in Accounting | Rutgers Business School
Curriculum and Courses
Accounting for Managers (22:010:502 [FT]/22:010:577 [PT]) is part of the M.B.A. core (required for all students) and is a prerequisite for the other accounting courses (unless another prerequisite is specifically noted).
This concentration is comprised of seven courses (21 credits).
Students must choose one of two areas on which to focus: C.P.A. exam content or taxation.
AREA 1: C.P.A. EXAM CONTENT
Required Courses
(15 credits)
Course Number | Title | Credits | STEM (Y/N) |
22:835:604 | Auditing Concepts | 3 | N |
22:010:603 | Income Taxation* | 3 | N |
22:835:501 | Intermediate Accounting I | 3 | N |
22:835:502 | Intermediate Accounting II | 3 | N |
22:835:627 | Managerial and Cost Accounting** | 3 | N |
*Note: Income Tax Accounting (22:010:638) can be used as a substitute for this course.
**Note: This course is also listed as Management Accounting and Control (22:010:601).
Electives
(3 credits)
Course Number | Title | Credits | STEM (Y/N) |
22:010:660 | Accounting for the Digital Era | 3 | Y |
22:835:628 | Advanced Accounting Research* | 3 | N |
22:835:626 | Advanced Auditing and Accounting Information Systems | 3 | Y |
22:835:625 | Advanced Financial Accounting | 3 | N |
22:010:661 | Contemporary Issues in Corporate Governance | 3 | N |
22:010:605 | Corporate Income Taxation | 3 | N |
22:010:648 | Decoding of Corporate Financial Communications | 3 | Y |
22:010:551 | Governmental and Not-for-Profit Accounting** | 3 | N |
22:010:664 | Special Topic: Forensic Accounting** | 3 | Y |
Not all of the above classes are offered each semester.
*Note: Day classes only.
**Note: Class is offered online.
Recommendations
The following two courses are recommended for the C.P.A. exam if not completed on the undergraduate level. They are not required for the concentration.
Course Number | Title | Credits | STEM (Y/N) |
22:835:510 | Business Law I | 2 | N |
22:835:511 | Business Law II | 2 | N |
AREA 2: TAXATION
Required Courses
(6 credits)
Course Number | Title | Credits | STEM (Y/N) |
22:010:605 | Corporate Income Taxation | 3 | N |
22:010:603 | Income Taxation | 3 | N |
Electives
(12 credits)
Course Number | Title | Credits | STEM (Y/N) |
22:010:618 | Advanced Corporate Taxation | 3 | N |
22:010:630 | Advanced Tax Research | 3 | N |
22:010:667 | Consolidated Returns | 3 | N |
22:010:626 | Federal Estate and Gift Taxation | 3 | N |
22:010:619 | Federal Income Taxation of Trusts and Estates | 3 | N |
22:010:629 | International Tax I | 3 | N |
22:010:631 | International Tax II | 3 | N |
22:010:615 | Partnership Taxation | 3 | N |
22:010:641 | Pension and Profit-Sharing Plans | 3 | N |
22:010:620 | State and Local Tax | 3 | N |
22:010:649 | Taxation of Financial Instruments | 3 | N |
22:010:657 | Tax Accounting | 3 | N |
22:010:616 | Federal Tax Practice and Procedures | 3 | N |
22:010:625 | Tax-Exempt Entities | 3 | N |
Not all of the above classes are offered each semester.
Income Taxation (22:010:603) is the prerequisite for all electives.
Rutgers STEM MBA
Students can now earn a STEM MBA. To qualify, students must take a minimum of half of their credits in STEM-designated courses (25-30 credits). The Core Curriculum provides 9 STEM credits. Please use the STEM Link below to view all STEM courses.