Reaching Others University at Buffalo - The State University of New York
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Accounting Courses for Undergraduate Accounting Majors

The BS in Accounting program prepares you for entry-level professional positions in public accounting, industry or government, and provides the basis for continuing professional development. Both conceptual foundations and current professional practice are emphasized.

MGA 301 - Intermediate Financial Accounting I: Assets and Income Determination

An examination of the theory of business income determination with emphasis upon the application of accounting theory to asset valuation and reporting in financial statements.

  • Prerequisites or corequisites: Junior standing in Accounting Program and MGA 201 and 202 with minimum grades of B in each; completion of or concurrent registration in MGA 314
  • Offered: fall

MGA 302 - Intermediate Financial Accounting II: Equities

A continued examination of the theory of financial accounting with emphasis upon the valuation and reporting of equities; preparation, analysis, and interpretation of financial statements.

  • Prerequisites or corequisites: Junior standing in Accounting Program. MGA 301 with minimum grade of C and MGA 314; completion of or concurrent registration in MGA 311
  • Offered: spring

MGA 303 - Communication for Accountants

This course will focus on developing the practical skills necessary to prepare and deliver effective oral and written communications. The goal is to improve how you write and how you speak in a business context. Emphasis is on expectations for speaking and writing within the accounting profession.

  • Prerequisites or corequisites: MGA 301 with minimum grade of C and MGA 314; junior standing in Accounting Program
  • Offered: fall and spring

MGA 311 - Accounting Systems

This course will focus on developing the practical skills necessary to prepare and deliver effective oral and written communications. The goal is to improve how you write and how you speak in a business context. Emphasis is on expectations for speaking and writing within the accounting profession.

  • Prerequisites or corequisites: MGA 301 with minimum grade of C and MGA 314; junior standing in Accounting Program
  • Offered: fall and spring

MGA 314 - Cost Accounting

An examination of the principles and methods of accounting used in reporting to management concerning cost classification, behavior, and measurement; product and service costing systems; and budgeting and performance evaluation.

  • Prerequisites or corequisites: Junior standing in Accounting Program; MGA 201 and 202 with minimum
    grades of B in each; completion of or concurrent registration in MGA 301
  • Offered: fall

MGA 402 - Auditing

Scope and limitation of audits; qualifications and responsibilities of auditors; methods of verification and analysis applied to asset and equity accounts; examination of operating data and systems; expressions of opinion related to financial statements and auditor's legal liability

  • Prerequisites: MGA 301, MGA 311, and MGA 302 with a minimum grades of C in each, MGF 301, MGE 302 or concurrent registration; senior standing in Accounting Program
  • Offered: fall and spring

MGA 403 - Federal Income Taxes

An examination of the concepts of the federal and New York State income tax laws as they apply 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. Also, an overview of corporate tax provisions and income tax treatment of partners and partnerships is provided.

  • Prerequisites: MGA 301, MGA 311, and MGA 302 with minimum grades of C in each; senior
    standing in Accounting Program
  • Offered: fall and spring

MGA 404 - Advanced Financial Accounting

An examination of accounting for mergers and acquisitions, consolidated financial statements, international transactions, bankruptcy and reorganization, governmental and nonprofit organizations, and other topics.

  • Prerequisites: MGA 301, MGA 302, and MGA 311 with minimum grades of C in each, MGF 301; senior standing in Accounting Program
  • Offered: fall and spring

MGA 449 - Internal Auditing Internship

  • Offered: fall and spring

MGA 496 - Internship

  • Offered: fall and spring

MGA 499 - Independent Study

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.

  • Prerequisite: Permission of instructor and department chairman