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2019-2020 Graduate Catalog [ARCHIVED CATALOG]
Accounting MS
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Return to: Business
Program Director: Mary Malina
Telephone: 303-315-8464
E-mail: Mary.Malina@ucdenver.edu
The master of science in accounting is a flexible program that allows students to design individualized courses of study, including four designated specializations; auditing, corporate accounting, tax, and accounting and information systems audit and control.
The program provides students the opportunity to acquire a thorough understanding of financial and managerial accounting, auditing, accounting information systems, and taxation in preparation for successful careers in public or private accounting, as well as government or nonprofit accounting. Students have ample opportunity to choose coursework necessary to sit for the CPA exam, the CMA exam and other similar professional accounting certifications.
We offer a 4+1 program that allows our current undergraduate accounting students to pursue the master of science degree if they achieve a cumulative GPA of 3.25 or higher without taking the GMAT test. Students are also allowed to replace two undergraduate required accounting courses with two graduate accounting courses. Interested students, please contact the Business School advising team.
The MS accounting degree consists of 30 required hours + 18 hours that may be waived based on prior coursework (9 hours of prerequisites + 9 hours of Common Body of Knowledge (CBK)):
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Accounting Prerequisites: (9 hours)
The MS in accounting requires completion of the following accounting prerequisites.
Required Prerequisite Courses (advisor will evaluate transcript for possible waivers, grades must be a C or better to be considered for possible waiver):
Common Body of Knowledge (CBK): (9 hours)
Depending on prior coursework, students may be required to take up to three background courses (advisor will evaluate transcript for possible waivers in the CBK):
Accounting Core: (12 hours)
Students may not receive graduate credit for undergraduate coursework and may not retake any course successfully completed at the undergraduate level with a grade of “C” or better. An advisor will evaluate prior coursework to determine possible substitutions.
Accounting Capstone: (6 hours)
Accounting Electives: (6 hours)
ACCT or MTAX courses numbered 6000 or higher excluding ACCT 6030, 6031, 6032, and ACCT 6070. Courses contributing to one of the specializations may be used to meet this elective requirement.
Free Electives: (6 hours)
Accounting careers are increasingly diverse, cutting across many industries, business functions and decisions. Accountants may eventually work as auditors, systems analysts and designers, financial planners, tax specialists, cost analysts, financial planning and budget officers, controllers, chief financial officers, or chief executive officers. Students will be better prepared for their careers if they develop additional competencies in a related field, which may be chosen from a single discipline such as finance, information systems, business analytics, entrepreneurship, international business, marketing, or management.
Free electives may consist of any course numbered 6000 or higher with a prefix of ACCT, BUSN,BANA, CMDT, ENTP, FNCE, INTB, ISMG, MGMT, MKTG, RISK, or MTAX excluding ACCT 6030, 6031, 6032, ACCT 6070, BUSN 6530, BUSN 6540, BUSN 6550 and BUSN 6620. See Accounting Student Guidebook for course recommendations, including CPA requirements.
Accounting Specializations
Students may use a combination of accounting and free electives to complete one or more of the following specialization options: Auditing, Corporate Accounting, or Tax. Students will follow the MS Accounting requirements above for the specializations. If students wish to pursue the Accounting and Information Systems Audit and Control Specialization follow the requirements listed below that specialization.
Note: While we approve completing one or more specializations, due to variability in course scheduling, students may not be able to complete more than one specialization.
Corporate Accounting Specialization
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 note, this degree plan is 30 hours + 12 hours prerequisite hours + 9 hours in Common Body of Knowledge (CBK) as listed below. Accounting Prerequisites: (12 hours)
Undergraduate course equivalents must be completed with a “C” or better. Undergraduate grades below a “C” will not be passing for the accounting prerequisites and the student will be required to retake the course or take the graduate equivalent below. Advisor will evaluate transcript for possible waivers.
Common Body of Knowledge (CBK): (9 hours)
Advisor will evaluate transcript for possible waivers in the CBK. AISAAC Common Courses: (12 hours)
Complete the following required courses:
Accounting Core: (9 hours)
Complete the following required Core courses:
Additional Degree Requirements: (9 hours)
Complete 3 of the following courses:
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