Student Learning Outcomes

Students graduating from this program will:

  • Demonstrate advanced-level technical competence in financial accounting, taxation, cost/managerial, systems and auditing. The competency level is sufficient to meet the technical requirements for professional certification.
  • Define, analyze and devise solutions for structured and unstructured problems and issues by using cohesive and logical reasoning patterns for evaluating information, materials, and data.
  • Recognize and analyze ethical problems and choose and defend resolutions for practical situations that occur in accounting in accordance with their professional responsibility.
  • Conceptualize a complex issue into a coherent written statement and/or oral presentation.

The Curriculum

The master of science in accounting program encompasses advanced analysis in a variety of areas. The total hours required are dependent on the focus of the student's undergraduate coursework. Students may be exempt from certain course requirements based on prior business and accounting coursework and grades earned, with exemptions determined at the time of initial advising and enrollment. Students with no preparation in mathematics and computer applications must complete MATH 110 and MIS 202Note: Students who repeat courses that have been waived from their program may not count the repeated course for credit toward their degree.

M.S. in Accounting - Non-Accounting Undergraduates

Stage One

ACCTNG 5556Cost Management3
ACCTNG 5558Financial Accounting Theory3
ACCTNG 5550Accounting Information Systems3
ACCTNG 5517Survey Of Accounting3
DSOM 5505Decision Sciences1.5
DSOM 5507Operations and Supply Chain Management1.5
FIN 5532Financial Management3
FIN 5501Economics For Administration3
Business Law Course3
MKT 5501Marketing Management1.5
ENT 5502Introduction to Entrepreneurship1.5
or MGT 5509 Strategic Management
Select two of the following:3
International Business Environment
Leadership in Organizations
Human Capital Management
Total Credits30

Stage Two

(30 credit hours beyond Stage One)

ACCTNG 311Intermediate Accounting II3
ACCTNG 421Governmental/Not-For-Profit Accounting3
ACCTNG 5557Introduction To Income Taxation3
ACCTNG 5559Advanced Financial Accounting Theory3
ACCTNG 5560Introduction To Auditing And Accounting Systems3
ACCTNG 5570(or higher) level course in Managerial Accounting3
ACCTNG 5570(or higher) level course in Financial Accounting3
ACCTNG 5562(or higher) level course in Auditing3
ACCTNG 5570(or higher) level course in Tax 3
Approved Accounting elective, 5561 or higher 3
Total Credits30

M.S. in Accounting - Accounting Undergraduate

Students with an undergraduate degree in accounting may complete the M.S. in accounting program in a minimum of 30 semester hours. Examples of focus areas which students may select follow:

Accounting/Audit Interest Area

ACCTNG 5562(or higher) level in managerial accounting, tax, auditing, and financial accounting12
Approved electives in audit or financial accounting including (ACCTNG 5567, ACCTNG 5568, ACCTNG 5570, ACCTNG 5577, ACCTNG 5578, and ACCTNG 5587-Big Data)6
Approved electives including (ACCTNG 5561, ACCTNG 5565, ACCTNG 5567, ACCTNG 5570, ACCTNG 5571, ACCTNG 5572, ACCTNG 5573, ACCTNG 5574, ACCTNG 5576, ACCTNG 5577 and ACCTNG 5578)12
Total Credits30

Taxation Interest Area

ACCTNG 5571Individual Tax Problems3
ACCTNG 5572Tax Theory And Business Applications3
ACCTNG 5573Taxation Of Estates, Gifts, And Trusts3
ACCTNG 5574Tax Accounting3
ACCTNG 5576Tax Research, Procedure And Practice3
ACCTNG 5562(or higher) level in financial accounting, managerial accounting and audit 9
Approved electives including (ACCTNG 5561, ACCTNG 5565, ACCTNG 5567, ACCTNG 5570, ACCTNG 5577 and ACCTNG 5578)6
Total Credits30

Note: Students should ensure that prerequisites are taken in the proper sequence.