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MS-Accounting degree program


The MS-Accounting degree program (MSA) prepares students for professional careers in the public, private, or governmental sector. As part of this objective the program is designed to provide the educational background to become a Certified Public Accountant or to attain other professional certifications.

The MSA degree is designed for individuals who hold an undergraduate degree in accounting who wish to specialize in an area of accounting other than taxation. Students who want to specialize in taxation should consider the MS-Taxation degree.



The MS-Accounting degree requires a minimum of 36 semester hours of coursework. Included in this total are:

          18 semester hours of required accounting courses
          06 semester hours of accounting electives
          12 semester hours of business electives

          36 total semester hours

The required accounting coursework includes accounting courses that may have been completed by the student at the undergraduate level (entities tax, advanced accounting, governmental accounting). If the student has recently earned credit for one or more of these courses then the related graduate requirements are waived and there is a corresponding increase in graduate accounting electives. Students completing the department's BS-Accounting degree will have completed two of these three courses and will therefore have 12 hours of accounting electives.

All of the business electives may be concentrated in a single business discipline (economics, finance, information systems, management, marketing). Up to three hours of accounting may be taken in the business electives category.

Due to the new CPA exam eligibility requirements, it is strongly recommended that BCOM 5375 (Business Communications) and ACCT 5380 (Ethics in Accounting) be selected as two of the student's business electives.  Ethics is not considered an accounting course, but rather a business elective.

For details see the degree checklist (pdf, 33K).

Background Requirements
The program also includes a requirement that students demonstrate competency in certain background (undergraduate-level) 'General Education', 'Business Education', and 'Accounting Education' areas prior to enrollment in advanced coursework. If college-level courses in these areas have not been completed with a grade of A or B, students must include these courses in their program of work. Students who hold an undergraduate accounting degree will normally satisfy the background requirements without additional coursework.


Sample Programs of Work

One of the strengths of the MS-Accounting degree is that one-half of the degree consists of electives (6 hours of accounting electives and 12 hours of business electives).


The presence of four business electives that can be focused in one business discipline permits the student to create a program with a specific accounting track and a concentration in another business discipline. For those students who wish to concentrate their four business electives in a single discipline the following suggestions are made:


Economics Concentration

ECON 5313 Managerial Economics
ECON 5314 Industrial Organization
ECON 5319 Analysis of International Business
ECON 5321 International Trade


Finance Concentration
FINA 5327 Financial Derivatives
FINA 5330 Corporate Finance
FINA 5331 International Finance
FINA 5334 Financial Institutions

Information Systems Concentration
INSY 5308 Advanced Programming
INSY 5330 Information and Systems Concepts
INSY 5335 Database Management
INSY 5343 Communications and Networking

Management Concentration
MANA 5320 Organizational Behavior
MANA 5324 Team and Group Behavior
MANA 5340 Human Resource Management
MANA 5341 Staffing Management

Marketing Concentration
MARK 5320 Buyer Behavior
MARK 5330 Service Marketing
MARK 5332 Industrial Marketing
MARK 5340 Marketing Strategy


For more information contact:
To apply for admission contact: Graduate Admissions Center
To reserve a seat at the next Graduate Forum visit: Graduate Forum website