MSA Program Structure

Admission to the MSA is for the Fall Semester

Individuals with a non-accounting undergraduate business or non- business degree from a regionally accredited institution or international equivalent must complete all Pre-MSA foundation courses and Pre-MSA financial reporting courses. Students who have completed similar courses at the undergraduate or graduate level may apply for waivers. Applications for waivers will be reviewed on a case-by-case basis, considering such factors as the students background, work experience, institution, grades earned and date when similar course were taken. Documented guidance on sequencing MSA courses is available through the School of Accountancy.

Students with accounting degrees from AACSB accredited business schools are not required to complete foundation courses provided that they earn an overall GPA in accounting of 2.5 or better. Students who do not satisfy this criterion may be required to complete selected foundation courses specified by the chair of the School of Accountancy.

For Students With Non-business Undergraduate Degrees (3 credits) Summer Session

Students lacking an accounting background should begin the program in the Summer semester prior to starting the MSA and enroll in a financial accounting course to gain the requisite background to pursue the MSA. This is highly recommended but not mandatory. Students may have difficulty in the program if they lack such a course. We recommend the Summer before in order not to delay graduation. The course level (grad or undergrad) and college where they take the course is flexible. Our preference is, however, an accredited business school. The following course may be taken at UA:

Pre-MSA Foundation Courses* (12 credits)

All foundation courses must be taken prior to courses in the MSA program. An exception to this policy may be made by the chair of the School of Accountancy for student who have received waivers from foundation courses.

* Students who have no accounting experience or course work should take 6200:601 Financial Accounting or a comparable undergraduate course, prior to enrolling in courses.

* All courses in this group are required, except 6200:520, which is not required for students in the AIS option. Students who have completed a similar advanced accounting course at the undergraduate level must take a different approved accounting course.

* Students are required to take a different taxation course if they have completed the equivalent of 6200:627 or 6200:531. Students are required to complete at least one course but no more than two courses in the taxation core.

*These electives are open only to students who have not previously completed similar courses.

The Chair of the School of Accountancy may approve or substitute other relevant information systems courses not listed above. Students pursuing the Accounting Information Systems Option must complete a minimum of 12 credits of information systems courses (Accounting Electives and Information Systems courses).