2020-2021 Graduate Catalog

Master of Science in Accounting

30 credits

The master of science in accounting is designed for the accounting student who seeks to meet the statutory requirements to sit for the Certified Public Accountant (CPA) examination and for the accounting student who wants added depth and breadth in professional preparation. The degree also provides exposure to data analytics, an introduction to academic accounting research, and related statistical techniques.

Accreditation

The college and both the graduate and undergraduate accounting programs are accredited by AACSB International. All credits transferred to complete the degree must have been taken at AACSB-accredited schools.

The Miller College of Business does not award credit in business courses on the basis of self-acquired competency. The college will not accept the transfer for business courses from other institutions if the credit was awarded on the basis of self-acquired competency.

Foundations Courses

The student must possess competency in the foundation fields of accounting, economics, business law, management, operations management, marketing, and finance. The competency can be demonstrated through undergraduate equivalent courses or by completing the following foundation courses: ACC 501, BL 560, ECON 509, FIN 500, MGT 500, and MKG 505.

As a rule, all foundation courses must be completed before course work in the accounting program begins. The Department of Accounting will examine each student’s foundation course work to determine eligibility for exemption from foundation courses. A student with an undergraduate major in business with a major or concentration in accounting will usually have sufficient background to begin the program.

30 credits

Professional Accounting Concentration, 30 credits

Required courses

ACC 625Tax Planning and Research

3

ACC 640Introduction to Accounting Research

3

ACC 650Attestation Principles and Practices

3

ACC 665Seminar in Management Accounting

3

ACC 675Seminar in Financial Accounting

3

ACC 690Seminar in Professional Issues

3

ACC 695Accounting Capstone

3

MBA 611Stats and Quantitative Methods

3

Accounting electives (0-6 credits)
ACC 630Accounting Information Systems

3

ACC 655Selected Topics in Accounting

3

ACC 660International Accounting Issues

3

ACC 670Pedagogical and Practice Research in Accounting

2

ACC 671Advanced Accounting Research I

2

ACC 672Advanced Accounting Research II

2

Total Credit Hours:24-30

0-6 credits of graduate business courses outside the Department of Accounting approved by the department chairperson or program advisor

Total Credit Hours:0-6

Research and Analytics concentration, 30 credits

Required courses

ACC 640Introduction to Accounting Research

3

ACC 670Pedagogical and Practice Research in Accounting

2

ACC 671Advanced Accounting Research I

2

ACC 672Advanced Accounting Research II

2

ACC 680Accounting Research Methods

3

ACC 699Research in Accounting

3

FIN 645Business Analysis for Value Creation

3

MBA 611Stats and Quantitative Methods

3

Accounting electives (3-9 credits)
ACC 625Tax Planning and Research

3

ACC 630Accounting Information Systems

3

ACC 650Attestation Principles and Practices

3

ACC 655Selected Topics in Accounting

3

ACC 660International Accounting Issues

3

ACC 665Seminar in Management Accounting

3

ACC 675Seminar in Financial Accounting

3

ACC 690Seminar in Professional Issues

3

ACC 695Accounting Capstone

3

Total Credit Hours:24-30

0-6 credits of graduate business courses outside the Department of Accounting approved by the department chairperson or program advisor

Total Credit Hours:0-6