Master's in Accounting Program Details

Candidates with non-Accounting business degrees

Prior to enrolling in any Accounting courses in the Master of Science in Accounting program, candidates with a non-accounting undergraduate business degree must complete the courses listed below:

Required courses for candidates with non-Accounting business degrees.
Course number Course title Credits
ACCT 3031 Intermediate Accounting I 3
ACCT 3032 Intermediate Accounting II 3
ACCT 3072 Introduction to Taxation 3
ACCT 3073 Cost Accounting 3
ACCT 4083 Auditing 3

Candidates with non-business degrees

Candidates with non-business degrees must complete the courses listed below:

Required business courses for candidates with non-business degrees.
Course number Course title Credits
ECON 7000 Economics Foundations 2
MKTG 7000 Marketing Foundations 1
MGMT 7000 Organizations 2
BANA 7011 Business Statistics 2
FIN 7000 Finance Foundations 2
Required accounting courses for candidates with non-business degrees.
Course number Course title Credits
ACCT 3031 Intermediate Accounting I 3
ACCT 3032 Intermediate Accounting II 3
ACCT 3072 Introduction to Taxation 3
ACCT 3073 Cost Accounting 3
ACCT 4083 Auditing 3

A maximum of nine semester credits may be transferred in from graduate coursework completed at other AACSB accredited institutions. This is subject to the approval of the program director.

Required for all candidates

All candidates must complete the 18 semester credits listed below:

Required courses for all candidates.
Course number Course title Credits
ACCT 6072 Tax II 3
BA 7077 Career Management 0
ACCT 8021 Management Control Systems 3
ACCT 8071 Accounting Theory and Research 3
ACCT 8074 Advanced Auditing 3
ACCT 8089 Financial Statement Analysis 3
BLAW 8060 Business Law for Accountants 3


All candidates must complete 12 semester credits from courses listed below. Students must complete ACCT 6046: Estate and Gift Taxation, or ACCT 8087: IFRS.

Elective courses.
Course number Course title Credits
ACCT 7093  Special Topics (Becker REG, FAR) 3
ACCT 6021 Fraud Examination 3
ACCT 6046 Estate and Gift Taxation 2
ACCT 6075 Consolidated Financial Statements or Advanced Accounting 3
ACCT 6076 Nonprofit and Government Accounting 3
ACCT 7093 Special Topics (Becker REG) - Spring 2
ACCT 7093 Special Topics (FAR) - Fall 2
ACCT 8022 Forensic Accounting 2
ACCT 6098 Ethics for Accounting 3
ACCT 8077 Accounting Information Systems 3

Online taxation classes are also available.

22ACCT3031: Intermediate Accounting I
Three credit hours (undergraduate). Application of generally accepted accounting principles to financial statement preparation withemphasis on asset accounts and liability accounts and related income and expense accounts. Prerequisite.

22ACCT3032: Intermediate Accounting II.
Three credit hours (undergraduate). Application of generally accepted accounting principles to financial statement preparation with emphasis on owners equity accounts, accounting for income taxes, accounting for leases, and accounting for pensions and related income and expense accounts.

22ACCT3072: Introduction to Taxation
Three credit hours (undergraduate). Course designed to provide comprehensive coverage of individual federal income tax issues. The student will understand filing requirements, income inclusion, expense deduction and other special issues related to individual income tax returns. In addition to wage and business income, the course covers income from the sale of property. In addition to business deductions, the course covers the personal expenses and losses that are deductible by individuals. Throughout the course, there is a focus on tax planning in order to minimize the negative impact of the federal income tax.

22ACCT3073: Cost Accounting
Three credit hours (undergraduate). Financial accounting for manufacturing and inventories with emphasis on cost of goods sold expense and management decisions involving manufacturing.

22ACCT4033: Advanced Financial Reporting
Three credit hours (undergraduate). Advanced Financial Reporting provides coverage and analysis of the more advanced and complex financial accounting topics. It explores International Financial Reporting Standards (IFRS) and includes the use of electronic databases to research financial accounting standards.

22ACCT4083: Auditing
Three credit hours (undergraduate). Attestation as to fairness of financial statements for owners, creditors and especially investors in publicly traded corporations. This course is designed to provide the student an academic background in the areas of independent auditing and assurance services sufficient for an entry-level position in public accounting or internal auditing. Subject matter covered in this course should also be highly beneficial to accounting majors who intend to seek an entry-level position in the financial management function of any organization that must deal with auditors or work with audited financial reports.

22ACCT6021: Fraud Examination
Three credit hours (graduate). Principles and methodology of fraud detection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll andexpense reimbursement schemes, non-cash misappropriations, corruption, identity theft, insurance fraud, accounting principles fraud, fraudulent financial statements, and insurance fraud. It includes lectures on interviewing techniques and how to testify as an expert witness. Each student will research an actual fraud case, and render an oral and written report on his/her research. Prerequisite.

22ACCT6072: Tax II
Three credit hours (graduate). This course is built upon the prerequisite Introduction to Taxation course (3072), and includes coverage and analysis of corporate tax rules, partnership tax rules, and tax rules governing S corporations. Prerequisite.

22ACCT6075: Consolidated Financial Statements
Three credit hours (graduate). Accounting for business combinations and preparation of consolidated financial statements. Discusses consolidation of wholly-owned, partially-owned, domestic and foreign subsidiaries.

22ACCT6076: Not-for-Profit Accounting
Three credit hours (graduate). Course is designed to familiarize the student with the detailed standards and accounting practices that underlie financial reporting of state and local governments and nongovernmental nonprofit organizations. Students will analyze and record transactions, requiring a solid foundation in accounting principles. Resulting financial statements will be prepared and analyzed, and an overview of the unique audit practices that apply to these organizations is included.

22ACCT6098: Professional Ethics
Three credit hours (graduate). Ethical obligations of the public accounting profession and develoment of reasoning skills for ethical decision-making.

22ACCT8021: Management Control Systems
Three credit hours (graduate). Examines how cost information is used for product costing, decision making and management control. Though user-oriented, this course also addresses issues related to how cost systems affects income determination and how different cost allocation system affects management decision. Prerequisite.

22ACCT8022: Forensic Accounting
Two credit hours (graduate). Detection of fraud with emphasis on asset misappropriation by employees and managers.

22ACCT8071: Accounting Theory and Research
Three credit hours (graduate). Learn to use the FASB research system to answer complex accounting questions. This is the capstone course.

22ACCT8074: Advanced Auditing
Three credit hours (graduate). Provides an in-depth background in the following audit field work areas: (1) identification and assessment of financial reporting risks, (2) evaluating and ranking internal controls in terms of their relative importance, (3) planning, performing and interpreting the findings generated by audit procedures designed to examine the operating effectiveness of internal controls, (4) designing, performing, and interpreting the findings resulting from substantive tests of transactions, (5) designing, performing and interpreting the findings resulting from substantive tests of details of account balances. Auditing standards, concepts, and procedures treated in these five field work areas are applied to discuss the practical field work steps taken to carry out the examination of the revenue cycle and procurement cycle of a firm. Examples and short case exercises drawn from these two audit cycles are used to enhance capabilities to design, and carry-out audit sampling applications involving the use of both judgmental and statistical sampling techniques. Case studies are presented and discussed in the open classroom to reinforce selected subject matter covered in the course. Prerequisite.

22ACCT8077: Accounting Information Systems
Three credit hours (graduate). Students will gain an understanding of how accounting information systems contribute to organization success and how the systems are designed to capture and deliver appropriate information to management. Students will also study the security of information systems. Prerequisite.

To waive any or all of the Master of Science in Accounting Business Core Courses and/or MS Accounting prerequisite courses, the candidate must demonstrate that:

  • Such courses were successfully completed as part of the candidate's prior undergraduate or graduate degree course work at an AACSB accredited university.
  • Such courses were completed within five years preceding the date of admission to the Master of Science program.
  • A grade of B or better was received in each course to be waived.

The program director will evaluate each transcript individually to determine any background courses that a candidate must take as a condition of admission into the Master of Science in Accounting Program.