Accounting (MS)

Degree Requirements

Foundation Courses

0-27 semester hours

The foundation courses a student must fulfill are determined by a review of the student’s undergraduate coursework and professional experience. If foundation courses are needed, they should be among the first courses taken. In order to waive any of the foundation courses, an equivalent course must have been completed with a grade higher than a “C” and within the past seven years.

Undergraduate accounting courses can be used to satisfy the following accounting foundation courses:

BUS 501Corporate Accounting and Reporting I3
BUS 502Corporate Accounting and Reporting II3
BUS 505Accounting for Specialized Entities3
BUS 506Auditing Standards & Practices3
BUS 508IFederal Taxation Concepts and Practices - Individual3
BUS 509Cost Accounting3
Total Semester Hours18

Students may also be required to take the MBA foundation courses. Undergraduate business courses can be used to satisfy these foundation courses:

BUS 600AAccounting & Finance3
BUS 600BEconomics3
BUS 600CStatistics3
Total Semester Hours9

Total Program: 30 semester hours

ACCT 501Financial Accounting Issues3
ACCT 504Corporate Taxation3
ACCT 507Advanced Cost Accounting3
ACCT 508Governmental and Not for Profit Accounting3
ACCT 510Advanced Auditing3
ACCT 543Acct Ethics & Prof Resp3
ACCT 595Accounting Research and Communication3
ACCT 596Accounting Graduate Seminar3
Select two of the following:6
Forensic Accounting
SAS Programming Essentials
Multivariate Statistical Analysis
Total Semester Hours30

Master of Science Accounting 4+1 program for BS and BA accounting students

The 4+1 Accounting program will help students prepare for a challenging and rewarding career as an accounting professional practicing public accountancy, working in diverse business industries, or providing specialized services for nonprofits and governmental entities.  Also, this program will be helpful in meeting some of the educational requirements needed to become a Certified Public Accountant.  During the student’s senior year in the undergraduate accounting program, students will begin taking graduate accounting courses, which will count toward both degrees, thereby, providing an accelerated path to completion.

Minimum Requirements to Apply to Participate in the 4+1 Accounting program.

  • Must be a current full-time undergraduate student majoring in Accounting
  • GPA 2.75 overall and in the major
  • All MS Accounting prerequisite and foundation requirements must be met prior to applying to the program
  • Must earn grades of B or better in ACCT 301 Intermediate Accounting I and ACCT 302 Intermediate Accounting II.
  • Must earn grades of C or better in each of the following courses: ACCT 201 Fundamentals of Accounting I, ACCT 202 Fundamentals of Accounting II, BUS 270 Statistics, BUS 330 Business Finance, BUS 360 Principles of Marketing, ECON 220 Economic Analysis I, ECON 221 Economic Analysis II, and MGMT 300 Principles of Management.
  • Must earn a grade of C+ or better in each of the following courses: ACCT 401 Auditing, ACCT 402 Advanced Accounting, and ACCT 308 Federal Taxation I.
  • If any of the grades for undergraduate ACCT courses are not satisfied, a substantially equivalent course may need to be added and requires approval by the MS Accounting Program Director.

MS Accounting Courses in Senior Undergraduate Year

  • A maximum of 12 units of MS Accounting courses can be taken in the senior year with a maximum of 6 units in Fall and 6 units in Spring.
  • MS Accounting course options during the senior year may include ACCT 504 Corporate Taxation, ACCT 543 Acct Ethics & Prof Resp, ACCT 508 Governmental and Not for Profit Accounting, ACCT 506 Forensic Accounting.
  • ACCT 543 Acct Ethics & Prof Resp (3 units) may be used to satisfy ACCT 443 Principles of Ethics and Professional Responsibility in Accounting.
  • No undergraduate courses may be used to satisfy MS Accounting graduate level courses.
  • Once accepted to program, it is expected students will register to attend both the Fall and Spring of their senior year as full-time students with two MS Accounting courses each semester.  
  • Students may take remaining GE and major requirements concurrently during this senior year.
  • Students must maintain a 3.0 GPA in MS Accounting courses.

How to Prepare to Meet Eligibility Requirements

  • Meet with your Academic Advisor as early as the first semester of the freshman year to review both undergraduate Accounting curriculum and 4+1 Accounting program requirements.  
  • Students interested in this program need to work closely with their Academic Advisor to develop a specific educational plan and must meet with their Academic Advisor each semester.