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COB - MS in Accouting

Chapter 6 Graduate Program Requirements/Course Descriptions
College of Business

Master of Science in Accounting Degree

The Master of Science in Accounting (M.S.A.) degree is designed to accommodate applicants with a degree in any field.
Applicants must complete the equivalent of a B.B.A. degree in accounting from an accredited institution or must enroll in the
M.S.A. core courses plus certain accounting courses set out by the Coordinator of Graduate Programs in Accounting. Students
whose background is in business but who have completed M.S.A. core courses or their equivalents seven, or more, years
before entering the program may be required by the M.S.A. Admissions Committee to successfully complete or test out of the
M.S.A. core courses. M.S.A. core courses may be taken simultaneously with the M.S.A. requirements, subject to course
prerequisites and approval of the Coordinator of Graduate Programs in Accounting.

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Program Admission Requirements. In order to be unconditionally admitted to the M.S.A. program, applicants must meet
University-wide graduate admission requirements. In addition, applicants are considered on the basis of demonstrated potential for success in graduate study in accounting and/or taxation as indicated by a combination of prior academic achievement, Graduate Management Admission Test (GMAT) scores, a personal statement, and other relevant factors.

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A completed set of application material will include the following:

  • a completed application form
  • transcripts from all universities attended
  • official Graduate Management Admission Test (GMAT) scores
  • a personal statement
  • a current résumé with data regarding employment and other relevant experience (optional)
  • letters of reference (optional).
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Applicants are evaluated by the M.S.A. Admissions Committee based on the above set of application materials. Those who do
not meet the requirements for unconditional admission may be considered for admission on a conditional basis. Admission
deficiencies, which do not count toward degree requirements, must be removed before enrolling for the last semester before
graduation.

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The following M.S.A. core courses or their equivalents are required for students with undergraduate curriculum deficiencies;
however, no credit for these courses will count toward the M.S.A. degree requirements:

ACC 5003 Financial Accounting Concepts
ACC 5023 Accounting Analysis for Decision Making
ACC 3023 Intermediate Accounting I
ACC 3033 Intermediate Accounting II
ACC 3043 Federal Income Taxation I
ACC 3113 Accounting Information Systems I
ACC 4013 Principles of Auditing
BLW 5003 Legal Environment of Business
ECO 5003 Economic Theory and Policy
FIN 5003 Business Finance
IS 5003 Introduction to Information Systems
MGT 5003 Conceptual Foundations of Management
MKT 5003 Introduction to Marketing
MS 5003 Quantitative Methods for Business Analysis

Degree Requirements. The minimum number of semester credit hours required for this degree, exclusive of coursework or
other study required to remove admission deficiencies, is 30 hours.

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Master of Science in Accounting Degree – Accounting Track

All candidates must complete the following:

A. 9 semester credit hours of required graduate accounting courses:
ACC 5863 Advanced Financial Accounting
ACC 6013 Financial Accounting Theory
ACC 6003 Managerial Accounting Theory

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B. 12 semester credit hours of graduate electives in accounting or taxation, approved by the Coordinator of Graduate Programs in Accounting

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C. 9 semester credit hours of graduate nonaccounting electives, approved by the Coordinator of Graduate Programs in Accounting

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Master of Science in Accounting Degree – Taxation Track

All candidates must complete the following:

A. 12 semester credit hours of required graduate tax courses:

ACC 6043 Tax Research
ACC 6073 Advanced Corporate Taxation
ACC 6083 Special Topics in Tax Practice
ACC 6113 Flow Through Entities

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B. 9 semester credit hours of graduate taxation or accounting electives, approved by the Coordinator of Graduate Programs in Accounting

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C. 9 semester credit hours of graduate business electives outside the areas of taxation and accounting, approved by the Coordinator of Graduate Programs in Accounting

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