MBAPA Program Learning Goals & Objectives

Student Learning Goal 1:  Students will apply current principles of accounting to the measurement and reporting of accounting information.

Objectives:  Students will be able to:

  • Objective A: Construct the financial statements in accordance with generally accepted accounting principles and analyze the strengths and weaknesses of each statement
  • Objective B: Valuate the reporting and valuation of assets and liabilities in accordance with generally accepted accounting principles.
  • Objective C: Evaluate the various alternatives to the measurement of income and the determination of financial position.
  • Objective D: Apply aspects of FASB’s conceptual framework to transactions and compare/contrast the reporting impact of the concepts applied.
Student Learning Goal 2:  Graduates will know how to compare/contrast alternative business decisions, and evaluate the potential impact of these decisions on future financial performance.

Objectives:  Students will be able to:

  • Objective A: Demonstrate a sound understanding of cost behavior and analyze the differences resulting from fixed and variable costs in financial performance.
  • Objective B: Analyze the differences that result in financial reporting from the company’s choice of inventory costing techniques.
  • Objective C: Apply budgeting techniques in the preparation of static and flexible budgets.
  • Objective D: Evaluate effectiveness of controls and the methods used to test controls.
Student Learning Goal 3:   Graduates will know the characteristics of internal control procedures needed in the aggregation of accounting information.

Objectives:  Students will be able to:

  • Objective A: Demonstrate understanding of the purpose of internal controls.
  • Objective B: Demonstrate understanding of principles of controls.
  • Objective C: Analyze relationship of technology and controls.
Student Learning Goal 4:   Graduates will know how the external regulatory, legal, and ethical environments impact business decisions and financial reporting requirements.

Objectives:  Students will be able to:

  • Objective A: Apply different ethical frameworks in making business decisions.
  • Objective B: Apply both societal and governmental laws/regulations in making business decisions.
  • Objective C: Apply Federal Tax Law and regulation in the determination of taxable liability.