Master of Science in
Accounting
Degree Requirements
The University’s general degree requirements are discussed here.
The MS in Accounting
is a 36 hour degree program focused primarily on educating students in
Accounting while recognizing the need for a business foundation. The degree is separated into three components:
1.
Basic Business Core
2.
Accounting Foundation
3.
Accounting Electives
The classes can be
completed in any order as long as the following specific course prerequisites
have been met:
•
Financial Accounting
(ACCT 6201) or its equivalent, and
•
Managerial Accounting
(ACCT 6202) or its equivalent
Students must address
any deficiencies in these prerequisites within the first twelve hours of
graduate work and prior to taking any course with these defined
prerequisites. Also, students do not earn degree credit for program
prerequisites.
Within the M.S. in Accounting degree program, students must choose 18 elective
hours. Students can pick and choose the
courses that best fit their unique career goals and needs. Typical career paths include areas such as
corporate accounting, assurance services, tax, or internal audit. Students must maintain a 3.0 grade point
average in both core courses and in aggregate to qualify for the M.S. in Accounting degree.
The Texas State Board
of Public Accountancy (TSBPA) accepts all courses followed by * below towards
the requirement of 30 semester hours of upper level accounting for CPA
eligibility.
A. Basic Business Core (12 credit hours)
Each candidate must
satisfactorily complete the following four courses.
ACCT 6343 Accounting Information Systems* OR OPRE 6302 Operations Management
ACCT 6344 Financial Statement Analysis*
MECO 6303 Business Economics OR FIN 6301 Financial Management
OPRE 6301 Quantitative Introduction to Risk and Uncertainty in Business
B. Accounting
Foundation (6 credit hours)
Each candidate must
satisfactorily complete the following two accounting foundation courses:
ACCT 6330 Intermediate Financial Accounting I*
ACCT 6332 Intermediate Financial Accounting II*
Note:
candidates who have completed the accounting foundation courses (or their
undergraduate equivalents) may be able to obtain a course waiver and substitute
for these required courses with other graduate level ACCT electives. Substitutions are approved by the appropriate
Program Director, and forms may be obtained in and submitted to the School of
Management Advising Office.
C. Accounting Electives (18 credit hours), select
from any of the following courses:
ACCT 6203 Professional
Accounting Communication* (Meets TSBPA
requirement of 2 credit hours of communication for CPA eligibility.)
ACCT 6333 Advanced Financial Reporting*
ACCT 6334 Audit* (ACCT 6351 & ACCT
6334 when taken together meet the TSBPA requirement of 2 credit hours of
research requirement for CPA eligibility.)
ACCT 6335 Ethics for Professional Accountants (Meets the TSBPA requirement of 3 credit hours of ethics for CPA
eligibility.)
ACCT 6336 Information Technology Audit and Risk Management*
ACCT 6337 Data Management*
ACCT 6338 Accounting Systems Integration and Configuration*
ACCT 6341 Planning, Control and Performance Evaluation*
ACCT 6345 Business Valuation*
ACCT 6351 Individual Taxation* (ACCT 6351
& ACCT 6334 when taken together meet the TSBPA requirement of 2 credit
hours of research requirement for CPA eligibility.)
ACCT 6352 Corporate Taxation*
ACCT 6354 Partnership Taxation*
ACCT 6356 Tax Research* (Meets the TSBPA
requirement of 2 credit hours of research for CPA eligibility.)
ACCT 6362 International Accounting*
ACCT 6365 Governmental/Not For Profit Accounting*
ACCT 6370 Business Law
ACCT 6377 Corporate Governance and Accounting*
ACCT 6380 Internal Audit*
ACCT 6382 Advanced Auditing*
ACCT 6383 Forensic Accounting Investigations*
ACCT 6384 Analytical Reviews Using Audit Software*
ACCT 6386 Governance, Risk Management, and Compliance*
ACCT 6v98 Accounting Internship*
ACCT CPA Review Courses (Various #s)
And other courses as
listed in the Course Catalog.
For students
interested in the Internal Audit program
and the CIA or CISA designation, 12-15 credit hours from the following courses
are required:
ACCT 6380 Internal
Audit* (This core course is required and
must be taken in the first semester.)
ACCT 6334 Audit* (ACCT 6351 & ACCT 6334 when taken together meet the TSBPA
requirement of 2 credit hours of research requirement for CPA eligibility.)
ACCT 6335 Ethics for Professional Accountants (Meets the TSBPA requirement of 3 credit hours of ethics for CPA
eligibility.)
ACCT 6336 Information Technology Audit and Risk Management*
ACCT 6377 Corporate Governance and Accounting*
ACCT 6382 Advanced Auditing*
ACCT 6383 Forensic Accounting Investigations*
ACCT 6384 Analytical Reviews Using Audit Software*
Internal Audit Internship
To learn more about
any of the IAEP courses or information about the Internal Auditing Education
Partnership program visit IAEP
or contact Mark Salamasick, director of the Center
for Internal Auditing Excellence, at [email protected] or 972-883-4729.