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Graduate - Clarion University

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<strong>Clarion</strong> <strong>University</strong> of Pennsylvania 31Liberal Arts Pre-Professional MBA OptionThe College of Business Administration, in conjunctionwith the College of Arts and Sciences, offers a LiberalArts Pre-Professional MBA Option. Undergraduatefoundation course requirements in business administrationmay be taken concurrently with a liberal arts major, givingstudents many of the courses prerequisite to the MBAProgram before graduation. Undergraduates interested inthis program should contact their liberal arts advisor fordetails and requirements.Students wishing to pursue the ProfessionalAccountancy or the Liberal Arts Pre-Professionaloptions must follow the normal MBA admissionprocedures. Admission to one of these options doesnot guarantee admission to, or completion of, the MBAdegree.Placement<strong>Graduate</strong> students are encouraged to use the servicesof the <strong>University</strong> Career Services Office. <strong>Graduate</strong>soften obtain positions with banks, manufacturingconcerns, accounting firms, other business and industrialorganizations, hospitals, and government agencies.<strong>Graduate</strong> Assistantships<strong>Graduate</strong> assistantships are available to qualifiedMBA students. Awarded competitively, they cover someor all basic tuition expenses and provide a stipend. Theyalso may furnish additional opportunity for close workwith graduate faculty on a variety of research projects.Applications for assistantships are available in the MBAOffice.AdvisementAll graduate students are assigned an advisor uponadmission. Students must obtain the signature oftheir advisor when registering for courses, changingschedules, on any special requests for course substitutions,independent study, individualized instruction, internship,or special problems courses.FacilitiesThe College of Business Administration is locatedin Still Hall, the newest classroom building on campus.In addition to classrooms and a 225-seat auditorium, thefacility includes an up-to-date microcomputer lab andreading/study center.A maximum of three credits from the 400-level courses listed in the sections below can be taken for graduate creditwith permission from the graduate program coordinator. 400-level courses taken for undergraduate credit cannot berepeated for graduate credit.Accounting CoursesACTG 451: Accounting Problems 3 s.h.A problem-oriented study of topics most often tested on the CPA exam. Included are inventory methods, long-termcontracts, partnerships, leases, consignments, installment sales, receiverships, fiduciary accounting, and government accounting.Emphasizes preparations for the practice portion of the CPA exam. Prerequisite: ACTG 355.ACTG 452: Advanced Cost Accounting 3 s.h.A study of advanced concepts of cost accounting to provide useful quantitative information for decision-making. Includesinventory valuation, cost allocations, joint-product costs, process costing, accounting systems, profit center costs, and segmentperformance measuring. Prerequisites: ACTG 352.ACTG 453: Problems in Federal Taxation Accounting 3 s.h.Examines federal income tax concepts and compliance problems of partnerships, corporations, estates, and trusts. Brieflyconsiders social security, estate, and gift taxation. Prerequisites: ACTG 353.ACTG 454: Comparative Accounting Systems 3 s.h.Helps students develop a holistic approach to the concepts and practices for the examination and exploration of accountingsystems. Discusses specialized accounting systems in detail, depending upon the interest and desires of students. Prerequisites:ACTG 251, 252, 350, 351, 354, CIS 223 and 301.ACTG 455: Not-For-Profit Entities 3 s.h.Studies the principles and practices of budgeting and accounting for activities of entities that are operated for purposesother than making profits. Prerequisite: ACTG 351.ACTG 461: International Accounting 3 s.h.Studies the influence of cultural values on the practice and theory of accounting and developing sensitivity to the differencesand similarities of different accounting systems. Includes consolidation, translation of foreign currency statements, inflation,replacement cost accounting of global-oriented corporations, and harmonization of accounting standards. Prerequisites:ACTG 252.ACTG/FIN 463: Tax Planning 3 s.h.Acquaints students with tax-planning techniques that can be used to accomplish an individual’s financial goals. Enablesstudents to suggest actions that fit the individual’s financial priorities based on an understanding of financial position, cashflow and income, gift and estate tax matters. Prerequisite: ACTG 353.Business Administration

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