Accounting (MS)

Accounting, MS Program Overview

The MSA degree (30 credits) consist of nine (9) core Accounting courses and one (1) Business elective. The MSA is a vocational degree. Because of its focus on the accounting profession, a main requirement for the MSA program is that all applicants must have a Bachelor of Science degree, or the equivalent, in Accounting. Students coming into the program without the requisite undergraduate curriculum will have to gain equivalency prior to starting the MSA program.

  • MSA 650 : International Accounting - 3 credits
  • MSA 660 : Contemporary Accounting Theory & Research - 3 credits
  • MSA 662 : Advanced Managerial Accounting - 3 credits
  • MSA 663 : Business Taxation - 3 credits
  • MSA 664 : Advanced Auditing - 3 credits
  • MSA 668 : Not-For-Profit & Governmental Accounting - 3 credits
  • MBA 617 : Technology and Information Systems - 3 credits
  • MBA 621 : Managerial Finance - 3 credits
  • MBA 692 : Social, Legal and Ethical Aspects of Business - 3 credits
  • MBA : Elective - 3 credits

Total credit hours - 30 credits

MBA students with an undergraduate degree in accounting or its equivalent may take MSA courses as elective courses.

Accounting Course Descriptions

  • Conceptual and practical applications of accounting are investigated from a global perspective. Special emphasis is placed on managing multinational enterprises with respect to how accounting applies to global strategies and the key accounting issues that influence multinational decision making, Three perspectives are used: theoretical, major national, and international harmonization efforts (i.e., International Accounting Standards Board) to respond to contemporary international accounting problems and case studies.


  • Current issues that are confronting the accounting profession involving complex financial reporting issues are investigated. Through research and case analysis, emphasis is on both the Financial Accounting Standards Board's Conceptual Framework and the practical utilization of GAAP (Generally Accepted Accounting Principles). Formerly MPA 660 Professional Accounting and Auditing Issues.

  • This course is an advanced course in management or cost accounting and will emphasize intra-company decision making. MSA 662 is essential to the preparation and understanding of reports utilized by a company's management for internal financial decision making. A variety of pedagogical techniques, including cases and student presentations, to address management accounting issues related to costing of products and/or services, pricing, budgeting, variance analysis and strategic finance decisions (e.g., product choice, make or buy and special order) will be utilized. The course will also include significant coverage of international issues.

  • Study of the theory of federal income taxation and practical applications related to business entities. Federal tax laws, related regulations and their impact on the operations of partnerships and corporations, with special emphasis on practical tax planning through tax problems and the preparation of actual tax returns relating to these areas are investigated. Formerly MPA 663.

  • Study of the concepts, assumptions, standards and issues related to contemporary auditing theory and practice. Professional and technical aspects of auditing practice; ethics and legal responsibilities; review of field work emphasizing materiality, sampling, and working papers, reporting problems including long-form and special purpose reports; study of recent auditing developments. .Formerly MPA 664.


  • This course is an in depth investigation into the conceptual and practical application of accounting principles for not-for-profit organizations and governmental entities. Special emphasis on the authoritative pronouncements issued by the GAO, GASB, FASB, and AICPA literature. Assignments include both problem solving and case studies. Formerly MPA 668 Fund Accounting.


Relevant MBA Course Descriptions

  • This course examines the role of information systems in supporting a wide range of organizational functions. Areas to be explored include the use of information systems to support administrative operations, to support decision making and to support overall strategic initiatives and corporate philosophies. This course is oriented toward the general MBA student, not the technical specialist. The course will provide managerial perspective on the use, design, and evaluation of information systems. Prerequisite: BUS 510 or equivalent.


  • The objective of this course is the development of the student's understanding of financial theory, and the ability to apply the techniques and methods of finance to business problems. Topics include the financial environment; value maximization; capital budgeting; valuation techniques; financial planning and forecasting; capital structure and the cost of capital; options theory; and corporate restructuring. Prerequisites: BUS 500, 501, 504, and 562 or their equivalents.

  • This course is structured to create an awareness of and sensitivity to the social, legal, and ethical issues which influence the management of business enterprises. Topics such as strategy and the non-market environment, non-market strategies and government institutions, government and markets, international business and non-market issues, and ethics and responsibility are considered.

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