Professional Accountancy

This program is designed for students who completed their undergraduate studies in a field other than accounting and now seek to change careers to professional accountancy.

Niagara offers a two-year, 69-credit-hour graduate program. It meets New York state's 150-hour education requirement for CPA licensing.

Anyone with a bachelor's degree is eligible to enroll, but those with a business background may require less than 69 credit hours of work.

The program can be completed in as little as 24 months full time.

Benefits of getting a professional degree in accounting include excellent career opportunities in the accounting field (now and in the extended future, a flexible credential that offers the opportunity for a variety of career paths, and the fast track to a CFO position).

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Course Curriculum

Prerequisite Courses - 18 Credit Hours

  • ACC 505: Financial and Management Accounting

    Credit Hours: 3

    This course covers fundamental concepts and procedures of financial and management accounting for business decisions. Financial accounting provides information primarily for external decision makers such as investors, creditors, suppliers, and government agencies. Management accounting serves the needs of managers to fulfill organizational objectives. Case studies will illustrate accounting and ethical issues. Topics include generally accepted accounting principles, international accounting standards, financial accounting procedures, financial reporting, inventory and depreciation methods, and cost analysis.

  • MGT 515: Analysis of Quantitative Data

    Credit Hours: 3

    The course focuses on the following topics (1) graphical and arithmetic description of data, (2) the use of computer software in solving statistical problems, (3) the theory of probability, (4) probability distributions and sampling distributions, and (5) estimation and hypothesis testing.

  • ECO 525: Economics for Managers

    Credit Hours: 3

    This course is a prerequisite course for ECO 621. The intent is to develop the basic tools of economic analysis. The microeconomic component of the course examines decision making by the individual economic unit, addressing such topics as demand and supply, price and output determination, cost behavior, profit maximization, and competition. The macroeconomic component examines models to explain: national output, inflation, and unemployment; and how fiscal and monetary policies stabilize the economy.

  • LAW 560: Law & Business Ethics

    Credit Hours: 3

    This course combines the regulatory and political foundations upon which businesses operate in the United States and Canada, as well as the ethical implications of business decisions. Ethical theories will be explored. These theories are solidified via their application to practical business decision making, including concerns for fair treatment, social justice, the environment, and consumer protection. Strategies for dealing with the unethical organization are offered as well as processes for developing ethical behavior and firm social responsibility. The course delves into the legal environment in which businesses operate as well as a basic understanding of solving problems using legal rules. This includes the sources and origins of law, the court system, the constitution, torts, administrative agencies, and consumer law.

  • MGT 570: Management Principles

    Credit Hours: 3

    An introduction to the theory and practice of management. Instruction in the managerial functions of planning, organizing, leading and controlling draws from many disciplines in the social and behavioral sciences. This course examines management from various theoretical perspectives stressing application to the real world and using case studies. Topics studied include theories of management, decision making, leadership, communication, motivation, group dynamics, organizational design and strategic planning.

  • MGT 565: Communications for Executives

    Credit Hours: 3

    An examination of the process of communication within the business enterprise and an analysis of its basic components. The presentation will include report writing, meeting leadership skills, and effective speaking and listening skills. All this is done within the appropriate technological framework, including PowerPoint and associated software.

Core Courses - 15 Credit Hours

  • MGT 651: Strategic MIS

    Credit Hours: 3

    This course provides knowledge of how information technology impacts effective management activities, especially in the area of strategic decision making. Topics include organizational information system design, management control of information technology, strategic and competitive aspects of information technology, social issues, and the globalization of information technology.

  • MGT 611: Advanced Quantitative Methods

    Credit Hours: 3

    This course stresses practical applications of statistics in business. Topics covered include analysis of variance, nonparametric statistics, chi-square, simple and multiple regression, time series analysis, statistical forecasting, model building, and statistical process control. Each student is required to complete a project using statistical methods in solving a realistic business problem.

  • MGT 670: People in Organizations

    Credit Hours: 3

    This course provides todays managers with the background and skills necessary to lead and motivate an increasingly diverse, team-based work force. Topics include the structuring of effective teams, leading and participating in teams, communicating with and motivating others, and recognizing and valuing individual differences. Using current theories from the social and behavioral sciences, students are provided with negotiation and conflict resolution techniques that will enable effective conflict management with employees and other organizational stakeholders.

  • MKG 631: Strategic Marketing

    Credit Hours: 3

    This advanced marketing course aims to avail the students with marketing tools and concepts to engage in strategic marketing planning. Students learn about the marketing concept, value creation and the development, implementation and control of the strategic plan.

  • FIN 610: Financial Management

    Credit Hours: 3

    Using a balanced approach of theory and application, this class focuses on the analytical techniques involved in financial planning and decision making in the firm. Primary emphasis is placed on the importance of strategic investment and financing choices and the logic behind these critical decisions made by the financial manager. Case method will be used to apply principles developed in managerial finance to situations involving financial planning, valuation, capital budgeting risk analysis, and cost of capital.

Advised Elective - 3 Credit Hours (Choose One)

Fundamental Courses - 6 Credit Hours

  • ACC 723: Intermediate Accounting I

    Credit Hours: 3

    A comprehensive study of the preparation and use of financial reports for business decisions and the role of accounting standards in the international business community. Activities that may be included in the course are ethical issues in business decisions, financial information on the Internet, research papers, group projects, class presentations, and computer spreadsheets.

  • ACC 724: Intermediate Accounting II

    Credit Hours: 3

    A comprehensive study of the preparation and use of financial reports for business decisions and the role of accounting standards in the international business community. Activities that may be included in the course are ethical issues in business decisions, financial information on the Internet, research papers, group projects, class presentations, and computer spreadsheets.

Capstone Course - 3 Credit Hours

  • MGT 691: Business Research, Strategy, & Planning

    Credit Hours: 3

    This capstone course synthesizes the knowledge gained in the functional areas of the firm to enable the student to formulate business decisions and policies. The course uses techniques of research developed throughout the program to analyze comprehensive business problems. A major component of the course is a special project requiring a practical exercise in strategic planning.

Concentration Courses - 21 Credit Hours

  • ACC 602: Advanced Business Tax Strategy

    Credit Hours: 3

    This course begins with an overview of business taxation in the U.S., and international tax planning issues. This foundation serves as a basis for the development of business tax strategies for successful competition in the global marketplace. Research and case studies of international tax issues are explored. Topics include tax planning and administration, choice and tax implications of business entities, international tax principles, wealth management, and ethical issues.

  • ACC 603: Advanced Accounting Theory

    Credit Hours: 3

    This course explores the underlying concepts of financial accounting theory and its application to current accounting practice. Standards of the U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are emphasized. Topics include the conceptual framework of accounting, financial accounting and reporting standards, and the rationale for generally accepted accounting standards. Research into the development of accounting theory is included.

  • ACC 604: Advanced Auditing

    Credit Hours: 3

    An advanced course in audit theory and practice, covering auditing concepts and procedures, audit research, computer auditing, and Securities Exchange Commission (SEC) audits. Computerized audit problems and case studies illustrate audit concepts and practice.

  • ACC 747: Taxation

    Credit Hours: 3

    A conceptual study of United States federal income taxation. The current income tax code as it relates to individuals, corporations, partnerships, and other taxable entities is introduced. Practical tax problems are reviewed to demonstrate the proper application of the tax code, current issues in tax accounting and tax planning are considered. Computer applications included.

  • ACC 746: Auditing

    Credit Hours: 3

    A study of the theory and practice of auditing. The primary focus is on audits of the financial statements performed by independent standards and practices, legal liability for public accountants, and ethical expectations as prescribed in the AICPA Code of Professional Conduct, culminating in the examination of audit evidence and preparation of the auditor's report. Computer applications and group projects are included.

  • ACC 766: Accounting for Governmental & Not-for-profit Entities

    Credit Hours: 3

    A study of the special features of accounting and financial reporting for governmental and not-for-profit entities including state and local governments, healthcare entities, universities and colleges, public schools, voluntary health and welfare organizations, and other not-for-profits entities.

  • ACC 601: Strategic Accounting Analysis and Planning

    Credit Hours: 3

    An advanced core course in strategic accounting which focuses on the interpretation and analysis of accounting information for business decisions. Case studies will be used to illustrate strategic decision processes. International accounting issues will be addressed. Topics include financial statement analysis, cash flow, case studies in budgeting, total quality management, activity-based management, target costing, job-order cost systems, cost allocation methods, and variable costing.

CPA Review - 3 Credit Hours

  • ACC 685: CPA Research, Practice, & Planning

    Credit Hours: 3

    This course is designed to give students a comprehensive review of the advanced topics in auditing and attestation; the general business environment; regulation, including tax and business law; and financial accounting and reporting. This course is intended for students who plan to pursue a career in public accounting. Students are required to complete CPA exam practice problems according to a rigorous schedule. Instructors will lecture on research methods, contemporary accounting issues, and strategies for passing the CPA exam. A fee is required for a user license for a CPA exam review program.