A. Background Accounting Courses*

The MS in accounting also requires completion of the following accounting prerequisites. Prerequistes may be completed at the undergraduate or graduate level, with a grades of B- or higher and a cummulative GPA of 3.0. Students with grades below a B may be subject to probation.

Required Courses:

• BUSN 6550 - Analyzing and Interpreting Accounting Information

• undergraduate equivalent: ACCT 2200 and ACCT 2220

• ACCT 6030 - Financial Accounting

• undergraduate equivalent: ACCT 3220 and ACCT 3230

• ACCT 6070 - Management Accounting

• undergraduate equivalent: ACCT 3320

B. Common Body of Knowledge (CBK)

Based on prior coursework, students may be required to take up to two background courses.  The following are suggested:

• BUSN 6530 - Data Analysis for Managers
• BUSN 6620 - Applied Economics for Managers

C. MS Accounting

D. Accounting Specializations

Students may use a combination of accounting and free electives to complete one of the three following specialization options:

E. Accounting Capstone

(6 semester hours)

• ACCT 6250 - Seminar: Financial Accounting
• ACCT 6260 - Seminar: Managerial Accounting

F. Free Elective

(6 semester hours)

Accounting is increasingly diverse and linked to many business decisions. Accountants may eventually work as systems designers, chief financial officers, cost analysts, budget officers or chief executive officers. Students will be better prepared for their careers if they develop competencies in a related field, which may be chosen from a single discipline such as finance, information systems, decision sciences, entrepreneurship, international business, marketing, or management. 

Free electives may consist of any course numbered 6800 or higher with BUSN prefix or any course numbered 6000 or higher with a prefix of ACCT, ENTP, FNCE, INTB, ISMG, MGMT, DSCI, or MKTG excluding ACCT 6030 and ACCT 6070

G. Total: 30 Hours

Accounting and Information Systems Audit and Control (AISAAC) Specialization

Recently, new regulatory environments have required companies to provide better documentation of their accounting and IT systems to improve the management and disclosure of their business processes for better financial and regulatory controls. Accounting and IT professionals have significant roles in audit and control activities, since they control the systems that monitor and report on finance, planning and operations. The courses within this specialization cover business-process management and financial controls; the emerging trends and practices in privacy and security; the strategies for integrating governance and compliance; and the IT organization’s financial and business intelligence services. These courses will focus on how to leverage the existing IT infrastructure to establish quality in financial and internal audit processes and address the regulatory issues associated with reporting, consolidation and document/content management more effectively and completely.

As you will notice the complete 30 semester hour requirements for this specialization are listed below.