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:
| Code | Title | Semester Hours |
|---|---|---|
| BUS 501 | Corporate Accounting and Reporting I | 3 |
| BUS 502 | Corporate Accounting and Reporting II | 3 |
| BUS 505 | Accounting for Specialized Entities | 3 |
| BUS 506 | Auditing Standards & Practices | 3 |
| BUS 508I | Federal Taxation Concepts and Practices - Individual | 3 |
| BUS 509 | Cost Accounting | 3 |
| Total Semester Hours | 18 | |
Students may also be required to take the MBA foundation courses. Undergraduate business courses can be used to satisfy these foundation courses:
| Code | Title | Semester Hours |
|---|---|---|
| BUS 600A | Accounting & Finance | 3 |
| BUS 600B | Economics | 3 |
| BUS 600C | Statistics | 3 |
| Total Semester Hours | 9 | |
Total Program: 30 semester hours
| Code | Title | Semester Hours |
|---|---|---|
| ACCT 501 | Financial Accounting Issues | 3 |
| ACCT 504 | Corporate Taxation | 3 |
| ACCT 507 | Advanced Cost Accounting | 3 |
| ACCT 508 | Governmental and Not for Profit Accounting | 3 |
| ACCT 510 | Advanced Auditing | 3 |
| ACCT 543 | Acct Ethics & Prof Resp | 3 |
| ACCT 595 | Accounting Research and Communication | 3 |
| ACCT 596 | Accounting Graduate Seminar | 3 |
| Electives | ||
| Select two of the following: | 6 | |
| Forensic Accounting | ||
| SAS Programming Essentials | ||
| Multivariate Statistical Analysis | ||
| Total Semester Hours | 30 | |
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.