Master of Science in Accounting

The Master of Science in Accounting is a 37-hour degree program that provides students with practical and theoretical knowledge needed by accounting professionals. Graduates of the MS in Accounting program are prepared for careers in accounting including audit, tax, financial, and corporate management. Additionally, the MS in Accounting, along with the prerequisites, provides the student with educational requirements needed to sit for the Certified Public Accounting exam. The MS in Accounting program covers analytical and quantitative foundations for business and delves deeply into accounting theory and practice. Study includes advanced financial and managerial accounting along with taxation, fraud, data analytics, and auditing skills. 

Bachelor of Business Administration (BBA) undergraduate degree strongly recommended to meet business classes and total hour requirements for the CPA exam.  

PROGRAM REQUIREMENTS

The Master of Science in Accounting consists of 31 hours of required core curriculum and 6 hours of electives.

FOUNDATIONAL COURSES

The courses listed below are requisites and may be satisfied through undergraduate credit:

ACCT 2301 - Principles of Financial Accounting

ACCT 2302 - Principles of Managerial Accounting

ACCT 3300 - Survey of Accounting Systems

ACCT 3301 - Intermediate Financial Accounting I

ACCT 3302 - Intermediate Financial Accounting II
ACCT 3304 - Managerial Cost Accounting or ACCT 6321 Managerial Accounting

ACCT 3323 - Income Taxation of Individuals

ACCT 4304 - Auditing

MANA 3306 - Management Communications*

*Requisite to sit for the CPA exam

BASIC CONCEPTS COURSES

Basic Concepts - Finance (MBA - McGraw Hill Connect course)*

Basic Concepts - Quantitative Analysis (MBA - McGraw Hill Connect course)*

*Three-session self-study requisite courses included with certain courses and must be passed with a minimum of 85% course grade.

(The Basic Concepts Course is only required if either FINA 6301 and/or MANA 6302 is selected as an elective)

course

Credit hours

Required Core Curriculum

31

ACCT 5101 - Accounting Professionalism

ACCT 6302 - Accounting Data Analytics (Requisites: ACCT 3300 or ACCT 5101, ACCT 3301, ACCT 3302)

ACCT 6330 - Tax Planning and Research (Requisite: ACCT 3323)

ACCT 6335 - Financial Statement Analysis (Requisites: ACCT 3301, ACCT 3302)

ACCT 6343 - Accounting for Government/Non-Profit (Requisites: ACCT 6321 or equivalent)

ACCT 6345 - Fraud and Forensic Accounting (Requisites: ACCT 6321 or equivalent)

ACCT 6346 - Advanced Auditing (Requisites: ACCT 4304)

ACCT 6355 - Case Studies in Advanced Accounting (capstone) (Requisites: ACCT 6330, ACCT 6335. Must be taken as the last accounting course.)

MANA 6320 - Business Ethics

MANA 6333 - Managing Operations Technologies

MANA 6341 - Strategic Management Decisions (S-L)

Electives

6

Choose two of the following

ACCT 5310 - Internship (Requisites: accounting major, minimum 60 hours, minimum of 12 hours in upper-level accounting classes, minimum 3.0, and instructor approval.)

FINA 6301 - Corporate Finance (Requisite: self-study three-week requisite course passed with a minimum of 85% course grade.)

MANA 6302 - Quantitative Analysis and Modeling for Decision-Making (Requisite: self-study three-week requisite course passed with a minimum of 85% course grade.)

MANA 6310 - Leading Innovation

MISM 6314 - Digital Information Systems

Total Credit Hours Required

37

(S-L) = Course(s) with field-based service-learning component.

Refer to individual course descriptions for course requisites.

The Master of Science in Accounting, along with its prerequisites and business hours required by the Texas State Board of Public Accountancy (TSBPA), provide the student the educational requirements to sit for the Certified Public Accountancy exam. Full requirements to sit for the exam include a baccalaureate degree or higher, 150 semester hours or equivalent from a university recognized by the TSBPA, 30 upper-level board approved accounting hours including 2 hours of accounting research, 24 upper-level business hours including 2 hours of board approved communication, and 3 board approved ethics hours.  Complete description of all requirements to sit for the Certified Public Accountancy exam may be found at the Texas State Board of Professional Accountancy website: https://www.tsbpa.texas.gov/

COURSE DESCRIPTIONS

Find course descriptions by category under the Graduate Course Descriptions section in the navigation panel.