MS-Accounting degree program
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
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.
degree requires a minimum of 37 semester hours of coursework. Included in this
18 semester hours of
required accounting courses
6 semester hours of accounting
12 semester hours of business electives
1 semester hour of accounting professionalism
37 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 electives may be taken in the business
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
For details see MSA Degree Program of Work. For the most current
Program of Work, please see the Graduate Advisor.
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.
Please consult with the Graduate Advisor to see
if additional coursework is necessary. All additional coursework can be
completed while obtaining the MPA degree. There is no need for
additional coursework to be taken prior to entering the program.