Program Details

The Master of Science in Accounting program provides an advanced business education that offers a number of unique features and benefits. A combination of core courses, electives and leadership development opportunities helps students develop and deepen the competencies needed to be successful in an accounting career. Students gain knowledge of financial statement analysis, the marketing of professional services, public policy, financial markets, information systems and the impact of technology on accounting and business. The MS Accounting program challenges students to improve their leadership, communication, teamwork and critical thinking skills. Students have the opportunity to specialize in audit or taxation. Our students’ pass rate on the CPA examination consistently exceeds the national average.

Curriculum

Visit our course catalog for descriptions about these courses and other details.

Assurance Services/Information Management Track (Credit Hours):

• ACCT 607 Seminar in Auditing (3 hours)
• ACCT 625 Professional Accounting Seminar (1 hour)
• ACCT 628 Business Application Modeling (3 hours)
• ACCT 644 Control of Audit Information Systems (3 hours)
• ACCT 646 International Accounting (3 hours)
• ACCT 647 Financial Statement Analysis (3 hours)
• ACCT 648 Accounting Information Systems (3 hours)
• ACCT 650 Accounting Ethics (3 hours)
• ACCT 651 Development of Accounting Thought (3 hours)
• FINC 629 Financial Management I (3 hours)
• MGMT 643 Business Law (3 hours)
• Electives: Any graduate courses with the approval of the graduate advisor (6 hours)

Tax Consulting/Financial Planning Track

• ACCT 611 Management of Taxation (3 hours)
• ACCT 612 Partnership / Real Estate Taxation (3 hours)
• ACCT 615 Contemporary Tax Topics (3 hours)
• ACCT 621 Corporate Tax (3 hours)
• ACCT 622 Financial Accounting for Income Tax (3 hours)
• ACCT 625 Professional Accounting Seminar (1 hour)
• ACCT 646 International Accounting (3 hours)
• ACCT 647 Financial Statement Analysis (3 hours)
• ACCT 650 Accounting Ethics (3 hours)
• ACCT 680 Tax Research & Policy (3 hours)
• FINC 629 Financial Management I (3 hours)
• MGMT 643 Business Law (3 hours)
• Elective: Any graduate courses with the approval of the graduate advisor (3 hours)

Students who have not met the accounting communications requirement for the CPA exam will also take ACCT 421 – Critical Communications in Accounting (2 credit hours).

The MS Accounting program is designed primarily for students who have undergraduate preparation in Accounting. However, exceptional candidates from other disciplines may be considered for admission. Most successful candidates have completed Accounting coursework through the intermediate level. The following courses or their equivalents are normally completed by all students before beginning graduate study:

• Intermediate Accounting I & II
• Financial Management
• Audit
• Income Tax
• Accounting Information Systems

Students can apply to the program prior to the completion of this coursework. However, if admitted, students will be required to complete these courses so they will have the necessary background to be prepared for the graduate level courses AND to meet the minimum requirements to sit for the CPA examination. The courses listed above will not count toward the required hours of the program and additional coursework will extend the program and delay graduation.

Assurance Services/Information Management Track

The Assurance Services/Information Management track examines business and accounting concepts from the perspective of an assurance services professional. This track encourages students to develop technical, yet common sense, answers to a variety of accounting situations.

This track develops skills needed to audit or consult with multinational corporations and financial institutions. The courses place heavy emphasis on both oral and written communication skills. Students receive a firm grounding in contemporary issues in auditing, accounting and finance.

The curriculum has been designed to develop a broad business background with an emphasis on accounting and financial management. Students develop skills that require “thinking out of the box”, teamwork, problem identification and analysis which prepare graduates to react to rapid changes.

This track leads to the MS-Accounting degree with a concentration in assurance. Although most graduates of this track begin their careers in the assurance services or consulting division of a national public accounting firm, many graduates take positions in the accounting or finance areas of major corporations

The Tax Consulting/Financial Planning track provides students a broad foundation for understanding the taxation of entities and the relationship of taxes to the overall business decision process. Specifically, the track focuses on identifying tax problems, conducting research using the latest databases and interpreting the tax code as well as relevant literature.

Students not only collect information, but also analyze the data and present the results in both written and oral presentations. This track focuses primarily on the fundamental and contemporary aspects of developing tax strategies in the complex world of business.

Courses in the taxation of entities – including corporations, partnerships, estates and trusts – provide students with a broad background for identifying solutions to complex tax situations and developing sound business strategies.

This track leads to the MS-Accounting degree with a concentration in taxation. Many graduates start their careers with Big Four and other national or regional public accounting firms. Both accounting firms and corporations prefer that their professional staff have master’s degrees when entering their tax departments.