2018-19
Undergraduate Degree & Course Catalog

Management Accounting (MGA)

School of Management

Office of Undergraduate Programs
204 Alfiero Center
North Campus
Buffalo, NY 14260-4010
Ph: 716-645-3206
F: 716-645-2341
W: mgt.buffalo.edu
Paul E. Tesluk
Dean
BobbyJo LaDelfa
Associate Dean
David Murray
Chair, Undergraduate Program
Diane Dittmar
Assistant Dean

The Learning Environment

Courses of the program are delivered by highly qualified faculty using instructional approaches that ensure the learning outcomes of each course. Throughout the program, students are exposed to a variety of learning approaches, such as lectures, technology-driven lab sessions and after-lecture tutorial sessions. All junior and senior year accounting courses of the program are offered with multiple sections with the size of each section limited to 40-45 students. Course delivery and learning evaluation are uniform across all sections. Team-based projects are incorporated into most courses and are structured to simulate real-life business scenarios that require collaboration, communication, and creative problem solving in a team setting. Students have access to the Accounting Resource Center, a meeting and learning space funded by an alumnus and staffed by teaching assistants.

About Our Facilities

The Jacobs Management Center and the adjacent Alfiero Center offer a complete home for management students, faculty and staff. Together, they are among only a few buildings at UB that commingle classrooms and offices, creating an interactive community of professionals, students and scholars. The School has a computer lab open over 100 hours a week with exclusive access for management students.

There are nine student breakout rooms each outfitted with a large monitor for displaying laptop content. There are numerous tables and work spaces throughout the three floors of the atrium for group work, studying, networking, and socializing with peers.

The Undergraduate Learning and Community Center includes three classrooms, a community area, tutoring facilities and a group study area — all dedicated exclusively to our undergraduates, with technology throughout to enhance their experience. The new center offers a bright, colorful space dedicated exclusively to them, to help undergrads feel at home in the School of Management.

About Our Faculty

The faculty of the program consists of ladder faculty and clinical faculty. Both types of faculty have the highest academic degree required for their appointment. Ladder faculty members hold doctoral degrees and maintain an active research record by publishing in the top and leading academic journals in their area of expertise. Clinical faculty members hold one or several professional certificates (e.g., CPA) in addition to academic degrees required for their appointment. Academically qualified clinical faculty also publish in their area of expertise. Our faculty frequently attend conferences, workshops, and other professional meetings to update their knowledge and develop professional networks. Our faculty is actively engaged in advising students (e.g., serving as faculty advisor of student clubs and coaching student teams in case competition) and ensuring a high-quality learning environment.

Faculty List Directory

Please visit the School of Management faculty and staff directory for additional information about our faculty.

MGA Courses


  • MGA 201LR Introduction to Financial Accounting
    Lecture

    The first course in accounting presents the underlying framework and concepts of financial accounting systems essential to the preparation, understanding, and interpretation of accounting information in the contemporary business environment. Topics examined include those related to recording business transactions, reporting corporate financial position, operating results, and cash flows, and analyzing financial strength. The impact on financial markets and society due to limitations of financial statements and lapses in ethical reporting are also covered.

    Credits: 3
    Grading: Graded (GRD)
    Typically Offered: Fall, Spring, Summer
    Prerequisites: Sophomore standing
    Other Requisites: MGA 201
  • MGA 202LR Introduction to Management Accounting
    Lecture

    The second course in accounting introduces concepts and theories in management accounting. Topics include product costing methods (e.g., job-order costing, process costing, and activity-based costing); the use of accounting information for management decisions (e.g., cost-volume-profit analysis and variance analysis); operating budgeting and performance evaluation; and capital budgeting decisions.

    Credits: 3
    Grading: Graded (GRD)
    Typically Offered: Fall, Spring, Summer
    Prerequisites: MGA 201 and sophomore standing
    Other Requisites: MGA 202
  • MGA 301LEC Intermediate Financial Accounting I: Assets and Income Determination
    Lecture

    An examination of the theory of business income recognition and asset valuation with emphasis upon the application of accounting theory. The course covers both GAAP and IFRS standards along with reporting practices of income and assets in financial statements.

    Credits: 3
    Grading: Graded (GRD)
    Typically Offered: Fall
    Other Requisites: MGA 201 and 202 with minimum grade of B in each; concurrent registration in MGA 311; junior standing in accounting major.
  • MGA 302LEC Intermediate Financial Accounting II: Equities and Liabilities
    Lecture

    A continued examination of the theory of financial accounting with emphasis upon the valuation of equity and long term liabilities; preparation, analysis, and interpretation of financial statements. The course also includes computation, presentation and analysis of earnings per share. The course covers both GAAP and IFRS standards.

    Credits: 3
    Grading: Graded (GRD)
    Typically Offered: Spring
    Prerequisites: MGA 301 and MGA 311 with minimum grade of C in each; concurrent registration in MGA 314; junior standing in Accounting Program.
  • MGA 303LEC Communication for Accountants
    Lecture

    This course will focus on composition in professional and workplace genres related to the fields of accounting and business. The goal of MGA 303 is to help students build a strong foundation in a range of communication skills. Students will be required to apply writing processes common to these fields, apply visual and digital composition methods appropriate to these fields, and compose and deliver an individual persuasive, verbal presentation. Students will also learn techniques for communicating and working with others in the workplace.

    Credits: 2
    Grading: Graded (GRD)
    Typically Offered: Fall, Spring
    Other Requisites: Junior Standing in accounting major
  • MGA 306LEC Financial Reporting and Analysis
    Lecture

    An intermediate course in financial accounting for non-accounting majors. Topics include (1) the format and content of financial statements prepared under generally accepted accounting principles, (2) problems in disclosure and income measurement, and (3) analysis of financial statements from the users perspective.

    Credits: 3
    Grading: Graded (GRD)
    Typically Offered: Fall, Spring
    Prerequisites: MGA 201 and 202. Not open to students in Accounting Program.
  • MGA 311LR Accounting Information Systems
    Lecture

    An examination of the accounting information systems, both manual and computer based, for service, merchandising, and manufacturing firms. Emphasis is placed on key business processes, internal controls and risks, flowcharting, and information provided to management. Experience using Microsoft Excel and Enterprise Resource Planning (ERP) software is also provided.

    Credits: 3
    Grading: Graded (GRD)
    Typically Offered: Fall
    Other Requisites: MGA 201 and 202 with minimum grade of B in each; concurrent registration in MGA 301; junior standing in accounting major.
  • MGA 314LEC Cost Accounting
    Lecture

    An examination of the principles and methods of accounting used in reporting to management concerning cost classification, behavior, and measurement in various types of enterprises, and budgeting and performance evaluation with an emphasis on cost and data analysis in support of management decision making.

    Credits: 3
    Grading: Graded (GRD)
    Typically Offered: Spring
    Prerequisites: MGA 301 and 311 with minimum grades of C in each; concurrent registration in MGA 302; junior standing in Accounting Program.
  • MGA 402LEC Auditing
    Lecture

    An examination of scope and limitation of audits; qualifications and responsibilities of auditors; auditing standards and ethical rules for both US and international auditors; roles of internal control, accounting information systems, technology, evidence, objectives, materiality, and risk assessment as applied to financial statement accounts; expressions of opinion related to financial statements; and, auditor's legal liability.

    Credits: 3
    Grading: Graded (GRD)
    Typically Offered: Fall, Spring
    Other Requisites: MGA 301, 302, 311 & 314 (with minimum grades of C in each), MGF 301 and concurrent or prior registration in MGE 302; senior standing in accounting major. Students cannot take more than two 400 level accounting courses in one semester.
  • MGA 403LEC Introduction to Federal Income Taxes
    Lecture

    An examination of the concepts of the federal and income tax law as it applies to individuals, business entities and property transactions. Emphasis is on gaining an understanding of the principles of tax law and using that knowledge for better decision making. The course also includes an overview of corporate tax provisions and income tax treatment of partners and partnerships is provided.

    Credits: 3
    Grading: Graded (GRD)
    Typically Offered: Fall, Spring
    Other Requisites: MGA 301, 302, 311 & 314 (with minimum grades of C in each), senior standing in accounting major. Students cannot take more than two 400 level accounting courses in one semester.
  • MGA 404LEC Advanced Financial Accounting
    Lecture

    An examination of reporting for mergers and acquisitions, consolidation of financial statements, international transactions, hedge investments, state and local governments, and not-for-profit organizations. Coverage of IFRS requirements as appropriate. Emphasis is on conceptual understanding, with applications to current reporting issues. Extensive coverage of practice, using actual financial statements.

    Credits: 3
    Grading: Graded (GRD)
    Typically Offered: Fall, Spring
    Other Requisites: MGA 301, 302, 311 & 314 (with minimum grades of C in each), MGF 301; senior standing in accounting major. Students cannot take more than two 400 level accounting courses in one semester.
  • MGA 449SEM Internal Audit Practicum
    Seminar

    Provides students with an opportunity to apply classroom theories to real-life situations. Students choose their own placement from a listing available from the Internship Program Office. The placement process is similar to that of a job search. Thus, students have the opportunity to send their resumes to sites of their choosing and interview for placement. Each site assigns a specific project to the student to be completed within 150 hours during the course of the semester. Accounting students work under the supervision of an accounting professional and receive exposure to the day-to-day operations within a professional setting.

    Credits: 3
    Grading: Graded (GRD)
    Typically Offered: Fall, Spring
  • MGA 496TUT Accounting Internship
    Tutorial

    Provides students with an opportunity to apply classroom theories to real-life situations. Students choose their own placement from a listing available from the Internship Program Office. The placement process is similar to that of a job search. Thus, students have the opportunity to send their resumes to sites of their choosing and interview for placement. Each site assigns a specific project to the student to be completed within 150 hours during the course of the semester. Accounting students work under the supervision of an accounting professional and receive exposure to the day-to-day operations within a professional setting.

    Credits: 3
    Grading: Pass/Not Pass (PNP)
    Typically Offered: Fall, Spring, Summer
  • MGA 499TUT Independent Study
    Tutorial

    Instructional and practical experience in the skills and techniques of research through association with a faculty member actively engaged in research. Credit up to 6 hours, depending on the type and amount of research activity. May be taken for credit more than once.

    Credits: 1 - 8
    Grading: Graded (GRD)
    Typically Offered: Fall, Spring, Summer
Published: August 08, 2018 08:10:47 AM