Core Courses


AC-532 Corporate Taxation

This course is intended for graduate students who desire to learn how the IRS code applies to corporations,estates, and trusts. Tax research is emphasized. Prerequisite: The student must have been admitted to the graduate program in accounting at Juniata College.

3 CreditsS

AC-533 Government and Non-Profit Accounting

Governmental and Nonprofit Accounting is designed to provide an overview of fundamental concepts and practices used in accounting for activities of governmental and non-business organizations. Students will be familiar with recording financial transactions, preparing financial reports, budgeting, auditing, and analyzing the results for federal, state and local governments, colleges and universities, healthcare organizations and other nonprofits.

3 Credits

AC-534 Advanced Accounting

This course focuses on accounting theory and problems regarding complex transactions such as consolidations, reporting requirements and international standards. Also, the course will include examination of topics currently under review by the authoritative boards. 

3 Credits Prerequisite: Bachelor degree and admission to the Master of Accounting program

AC-535 Auditing

This course provides an in-depth understanding of auditing theory and authoritative guidance. This course will include current auditing issues, including specific requirements for public companies.

3 Credits

AC-536 Federal Taxation of Individuals

Examines the federal income tax structure and its relationship to individuals and sole proprietorships. The course will explore the social, legal, economic, philosophical, and political considerations relevant when designing a tax system.

3 Credits

AC-537 Cost Accounting

An analysis of the use of cost accounting systems to accumulate and allocate costs to support decision-making and managerial control. Emphasis is on solving real business problems. We will also explore socio-economic theories of the firm so that you may better understand the reasons/rationale for the many cost management techniques and procedures used to aid in making business decisions.

3 Credits

AC-538 Forensic Accounting

This course provides an in-depth understanding of auditing theory and authoritative guidance. This course will include current auditing issues, including specific requirements for public companies.

3 CreditsSPrerequisite: Bachelor degree and admission to the Master of Accounting program.

AC-539 Accounting Research

Under the guidance of his/her advisor, all MAC students are required to prepare and present a research paper on a relevant Accounting topic. Although this paper is not a master's thesis, it does encompass significant library research and data collection and may include reports on field research or case studies. Students should work with their primary faculty advisor in the development of the paper and presentation.

3 Credits  


Economic Courses

(Must Complete One)

AC-563 Financial Markets & institutions

Financial Markets and Institutions is a graduate level economics course. Students develop a deeper understanding of the purpose of financial markets, what is required for them to operate well and why they sometimes fail, and also the important role of monetary policy in the economy. 

3 Credits Prerequisites: EB222 and graduate status.

AC-564 Financial Theory & Analysis

AC564 Financial Theory & Analysis develops the skills and knowledge you need to effectively evaluate investment choices and put together an appropriate investment portfolio for an individual or an institution.

3 Credits Prerequisites: EB361 and EB211 or ND.SS214

MBA-521 Health Economics

Health Economics uses microeconomic principles to better understand the history and current structure of America's healthcare system. Particular attention is paid to special interest group lobbying, ethical concerns, sources of inefficiency in the system and a historical analysis of how America's healthcare system got to its current state.

3 Credits

MBA-523 Managerial Economics

Microeconomics is crucial to understanding the environment in which a manager operates, and as such facilitates better decisions under uncertainty. The main goal of this graduate level course is to employ microeconomic models to guide business decisions and to analyze industries. Undergirding this goal is crystallizing one's understanding of the ethical tradition of the mainstream Neoclassical economic framework and other ethical traditions that critique the Neoclassical tradition.

3 Credits


MBA or Data Science Elective

(Must Complete One - Offerings Vary Per Term)




EB-131  Financial Accounting

Introduces fundamental principles and assumptions of accounting as they relate to transaction analysis and basic financial statements.

3 CreditsS

EB-232  Intermediate Accounting I

A comprehensive study and application of generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations. 

4 CreditsSPrerequisites: EB131. 

EB-233  Intermediate Accounting II

A continuation of the comprehensive study and application of generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations begun in Intermediate Accounting I. 

3 CreditsSPrerequisite: EB232. 

EB-203  Introduction to Business Law

An introduction to the American legal system as it applies to the business community. Emphasis is on basic legal concepts in contracts, real and personal property, agency and employment, and transaction of business through partnerships and corporations. 

3 CreditsSPrerequisite: Sophomore standing. 




EB-204  Legal Regulation of Business

Examines the areas in which by statute the legislative branch of government regulates business. Topics include anti-trust law, bankruptcy, consumer protection, securities laws and the uniform commercial code. 

3 CreditsSPrerequisite: Sophomore standing. 

EB-222  Principles of Macroeconomics

Macroeconomic conditions affect individuals and businesses in numerous ways: employment opportunities, the purchasing power of wages and salaries, the cost of borrowing money, sales, profits, and competitiveness against foreign businesses. This course develops the theories relevant to understanding the business cycle, inflation, unemployment, deflation, exchange rates and balance of payments problems. It also examines the options and tradeoffs governments face as they seek to provide a stable macroeconomic environment through monetary and fiscal policies. Case studies of the macroeconomic performance and policies of diverse countries provide a comparative orientation. 

3 CreditsSPrerequisites: Sophomore, Junior, or Senior standing 

PL-230  Business Ethics

Asks the student to examine his/her personal values relative to those professional values of the business world. In particular, students will examine the claims of society, government, labor, management as they impact upon the individual who contemplates a career in the business world. Issues such as safety in the workplace, the right to privacy, and the obligations of the corporation to its employees, its customers, and to society itself will be covered. 

3 CreditsH,SW-ERPre-Req or Co-Req: FYC-101 or EN-110 or EN-109 

EB-211  Business Statistics

This course covers basic descriptive and inferential statistics, normal curve and z-score computations, and addresses hypothesis testing using Chi-Square, T-Test, ANOVA, and linear regression modelling.

3 Credits QS,S

Or Approved Statistic Course

MA-130 Calculus I

An introduction to calculus including differentiation and integration of elementary functions of a single variable, limits, tangents, rates of change, maxima and minima, area, volume, and other applications. Integrates the use of computer algebra systems, and graphical, algebraic and numerical thinking.

4 CreditsN, QM

Or Approved Sustitute Course