The accounting concentration at Niagara University allows students to gain academic and practical insight in the field of accounting.

Students planning on taking the CPA exam should consult the accounting faculty for further details as to the total overall course hours required to sit for the CPA exam. Students should also note that while normally 51 credit hours are required to complete the Niagara University MBA, the school will consider a student's academic record in deciding the total number of course hours required to complete the program.

Concentration Courses

  • 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.