The student and the department graduate program coordinator will design each degree program. Students seeking a Master of Science in Accounting must comply with all general university requirements as outlined in the Graduate Catalog under which they are admitted. Students admitted prior to the current catalog may switch to a more recent version if desired.
Degree Requirements
- A minimum of 18 credits of 700-level Accounting courses.
- A maximum of 12 credits (at the 600 or 700 level) may be taken outside of Accounting, but must be from the approved electives list.
Course Requirements
Total Credits Required: 30
- Accounting Courses – Credits: 15
- Complete five 700-level Accounting (ACC) courses.
- Elective Courses – Credits: 12
- Complete four graduate level Accounting or Non-Accounting elective courses from approved list.
- Capstone Course – Credits: 3
- Select one of the following courses based on the area of the accounting profession you wish to pursue:
- ACC 701 – Federal Tax Topics
- ACC 706 – Auditing Theory and Applications
- ACC 715 – Advanced Management Accounting
Satisfaction of the 18 credits of coursework.
| Course Number | Course Title | Prerequisite | Notes |
|---|---|---|---|
| ACC 701 | Federal Tax Topics | 410/610 | Capstone Option Recommended for CPA |
| ACC 702 | Financial Reporting Topics | 402/602 | Recommended for CPA |
| ACC 703 | Issues in Federal Taxation | 410/610 | |
| ACC 705 | Research Methodology in Federal Tax | 410/610 | |
| ACC 706 | Auditing Theory and Applications | 470/670 | |
| ACC 709 | Systems Theory and Applications | 409/609 | |
| ACC 715 | Advanced Management Accounting | Capstone Option Online & Summer Only | |
| ACC 725 | Mergers and Acquisitions | 401/601 | Recommended for CPA |
| ACC 745 | Taxation of Partnerships | 410/610 | Fall Only |
| ACC 774 | Law of Accountants II | Recommended for CPA | |
| ACC 775R | Research Seminar in Accounting | ||
| ACC 781 | Accounting Internship | Approval Required | |
| ACC 789 | Seminar in Accounting (CPA preparation) |
Approval Required. May be repeated for an additional 3 credits, if you pass the first section of the CPA exam you study for. |
|
| ACC 790 | Independent Study in Accounting | Approval Required | |
| ACC 791 | Professional Paper | Approval Required | |
| ACC 605 | Cost Management | ||
| ACC 606 | Auditing in the Gaming Industry | 400/600 | |
| ACC 612 | Fraud Examination | 409/609 | |
| ACC 620 | Internal Audit | 401/601 |
Note: 600 level courses can only be included as part of the program if you did not take the equivalent course as an undergraduate.
Program Modifications
The Graduate Coordinator must approve exceptions or modifications of above program and requirements.