Accounting, M.S.

Minimum number of credits required to complete the program: 32 to 40

Minimum cumulative GPA required to graduate: 3.0

School: Girard School of Business

The M.S. in Accounting (MSA) program provides a pathway for students who wish to acquire the skill sets necessary to pursue and advance in a career in accounting and business and is open to those with an accounting, business, or non-business undergraduate degree. The flexible MSA curriculum allows accounting majors and business majors to integrate a variety of elective courses including tracks in Forensic Accounting, Taxation, or Business Analytics. A non-accounting/non-business major will integrate core accounting courses and electives in a variety of management areas. No prerequisites are necessary to enter the program.

The degree incorporates a powerful combination of accounting, analytical, and strategic management skills. It meets the 150-hour requirement for the Certified Public Accountants (CPA) designation, the curriculum is updated regularly to accommodate changes to the uniform CPA exam, and it meets the licensing requirements for the state of Massachusetts. If a student is planning to get a license in another state, they must visit NASBA.org for specific information regarding the state of interest.

While enrolled in the program, you will be exposed to faculty members who are industry experts and leaders in the various accounting fields and disciplines they are teaching. The overall goal of the program is to equip students with the content and expertise essential for personal and professional success.

Accounting courses in the program are offered 100% online with non-accounting electives in some cases running hybrid/hyflex.

Program Requirements

Curriculum for Students with an Undergraduate Accounting Degree

The MSA for students with an accounting undergraduate degree (or a business degree with a full accounting concentration) is composed of 20 credits of core courses and 12 credits of electives for a total of 32 credits. Concentrations are available in the areas of forensic accounting, taxation, and business analytics. Concentration requirements are listed below the program requirements.

Core Course Requirements

Complete the following required courses:

ACC 5100 - Contemporary Issues in Accounting Credits: 4
ACC 5250 - Accounting Ethics & Detecting Financial Crimes Credits: 4
ACC 5410 - Accounting Analytics Credits: 4
ACC 5500 - Taxation of Business Enterprises Credits: 4
MGT 5100 - Exploring Leadership Frameworks & Communication Strategies Credits: 4

Elective Course Requirements

Choose from the following electives:

Any ACC5000 level course or higher
- Excluding ACC 5050 - Foundations of Accounting
Any BAI5000 level course or higher
FIN5460, Wealth Management
- For students interested in taxation and financial planning

Curriculum for Students with an Undergraduate Business Degree

The online MSA for students with an undergraduate business degree, is composed of 28 credits of core and 4 credits of electives for a total of 32 credits.

Core Course Requirements

Complete the following required courses:

ACC 5060 - Financial Reporting & Analysis I Credits: 4
ACC 5070 - Financial Reporting & Analysis II Credits: 4
ACC 5080 - Introduction to Federal Income Taxation Credits: 4
ACC 5150 - Assurance Services Credits: 4
ACC 5250 - Accounting Ethics & Detecting Financial Crimes Credits: 4
ACC 5310 - Accounting Information Systems Credits: 2
ACC 5340 - Business Law for Accountants Credits: 2
ACC 5410 - Accounting Analytics Credits: 4
If Financial Accounting and Managerial Accounting (or equivalent, i.e. Accounting for Business) courses were not completed during the student’s undergraduate degree, ACC 5050 - Foundations of Accounting must be integrated into the curriculum.

Elective Requirements

Choose from the following electives:

Any ACC5000 level course or higher (excluding ACC 5050 - Foundations of Accounting )
Any BAI5000 level course or higher

Curriculum for Students without an Undergraduate Accounting or Business Degree

The MSA for students with a non-accounting or non-business undergraduate degree is composed of 36 credits of core courses and 4 credits of business elective courses for a total of 40 credits.

Core Course Requirements

Complete the following required courses:

ACC 5050 - Foundations of Accounting Credits: 4
ACC 5060 - Financial Reporting & Analysis I Credits: 4
ACC 5070 - Financial Reporting & Analysis II Credits: 4
ACC 5080 - Introduction to Federal Income Taxation Credits: 4
ACC 5150 - Assurance Services Credits: 4
ACC 5250 - Accounting Ethics & Detecting Financial Crimes Credits: 4
ACC 5310 - Accounting Information Systems Credits: 2
ACC 5340 - Business Law for Accountants Credits: 2
BAI 5100 - Frameworks for Business Analytics Credits: 4
FIN 5100 - Essentials of Finance Credits: 4
If Financial Accounting and Managerial Accounting (or equivalent, i.e. Accounting for Business) courses were completed during the student’s undergraduate degree, ACC5050 - Foundations of Accounting will be removed and replaced with an open accounting elective.

Elective Course Requirements

Choose from the following electives:

Any BAI5000 level course or higher
- Excluding BAI 5100 ;- Frameworks for Business Analytics and BAIxxxx - Business Analytics & Intelligence Capstone
Any FIN5000 level course or higher
- excluding FIN 5100 - Essentials of Finance
Any MGT5000 level course or higher
Any MKT5000 level course or higher

Concentrations

Students pursuing the MSA with an accounting undergraduate degree or a business degree with a full accounting concentration, may complete a 12-credit concentration in one of the following areas:

Business Analytics
Forensic Accounting
Taxation

Business Analytics

The Business Analytics concentration equips students with introductory knowledge and skills needed to make insightful business decisions using data. Students are introduced to core elements of data management, preparation, analysis, visualization, and learn how to best interpret and communicate results. This Business Analytics concentration is intended to serve as an immersive first step for students interested in developing general business analytics capabilities.

To earn the concentration, complete 12 credits from the following list of courses:

BAI 5100 - Frameworks for Business Analytics Credits: 4
Must complete BAI5100 as a prerequisite to other BAI courses
BAI 5150 - Strategic Decision Making using Business Analytics Credits: 4
BAI 5200 - Data Visualization & Storytelling Credits: 4
BAI 5220 - Data Governance, Compliance & Ethics Credits: 4
BAI 5250 - Leveraging Competitive Advantage with Business Intelligence Credits: 4

Forensic Accounting

Understanding and comprehending how to identify fraudulent activity when conducting an audit is part of the investigative action accountants take to help pinpoint deception or criminal activity. By completing the Forensic Accounting concentration, students are introduced to topics around fraud examination, cyber security, artificial intelligence, and white-collar crimes including tax fraud. The skills acquired will equip students with the tools needed to identify inaccurate reporting and fiscal malfeasance that can occur in organizations.

To earn the concentration, complete 12 credits from the following list of courses:

ACC 5250 - Accounting Ethics & Detecting Financial Crimes Credits: 4
ACC 5450 - Fraud Examination Credits: 4

Taxation

Taxation is a key sector in the accounting industry. Organizations are always looking for strategic ways to maximize revenue and minimize taxes. By completing the Taxation concentration, students are introduced to advanced topics in taxation, and have the option to gain more specialized insight into either personal tax or corporate tax. Students will learn valuable tax planning and tax return preparation skills that will equip them with the knowledge to excel within a variety of industries. Please note, prerequisites may apply.

ACC 5330 - Tax Research, Procedures & Ethics Credits: 4
ACC 5500 - Taxation of Business Enterprises Credits: 4
ACC XXXX - Advanced Issues in Taxation Credits: 4
FIN 5460 - Wealth Management Credits: 4
• For students interested in taxation and financial planning

NOTE: non-accounting majors must complete ACC5500 before taking any other tax electives.