Nov 05, 2025  
2025-2026 Graduate Catalog 
    
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2025-2026 Graduate Catalog

Accounting, M.S.

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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

Learn more about the program

 

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 to integrate a variety of elective courses including tracks in Forensic Accounting, Taxation or Business Analytics. A business major will integrate core accounting courses, and a non-accounting/non-business major will complete a mix of 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 seeking licensure and wants support with CPA examination preparation, Merrimack College has partnered with Becker CPA to offer a graduate level CPA preparation review course. Additionally, any student planning to license in another state, 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 24 credits of core courses and 8 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:

Elective Course Requirements

Choose from the following electives:

  • Any ACC 5000 level course or higher

    • If students are interested in CPA examination preparation, they can add a newly created CPA review course either as an elective or as an extra course

      • ACC 5020; CPA Exam Preparation & Review

      • Any BAI 5000 level course or higher

        • Excluding: BAI 5100 - Frameworks for Business Analytics Credits: 4
  • FIN 5460 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 32 credits of core requirements.

Core Course Requirements

Complete the following required courses:

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:

Elective Course Requirements

Choose four credits from the following electives:

  • Any BAI 5000 level course or higher

    • Excluding: BAI 5100 - Frameworks for Business Analytics 

  • Any FIN 5000 level course or higher

    • Excluding: FIN 5100  - Essentials of Finance and FIN 5420 Trends in Finance & FinTech

  • Any MGT 5000 level course or higher

    • Excluding; MGT 5120 - Supply Chain & Operations Management Credits: 2 and MGT 5360 - Leading Teams in a Dynamic Environment Credits: 4

  • Any MKT 5000 level course or higher

    • Excluding: MKT 5320 - Digital Marketing Implementation & Optimization Credits: 2

Concentrations

Students pursuing the MSA with an accounting undergraduate degree or a business degree with a full accounting concentration, may complete a 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, choose 8 credits from the following list of courses:

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, cybersecurity, 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 all courses credits from the following list:

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.

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