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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 37 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
            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 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 MSA Degree Program of Work. For the most current Program of Work, please see the Graduate Advisor. 

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.

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.


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