Master's in Accountancy

Master of Science in Accountancy (MSA)

The Master of Science in Accountancy (MSA) is a 30-credit degree program designed to help students from different backgrounds become capable accounting professionals. This degree allows students who have accounting undergraduate degrees to broaden their business knowledge with coursework in information systems and finance. Students who are newer to accounting can gain the skills to pursue a career in the field. In this degree, students can pursue either a professional accountancy option or an accounting information systems option.

Students generally are admitted to the Master of Science in Accountancy (MSA) program each fall semester.

MSA Course Work

Students with non-accounting undergraduate degrees from regionally accredited institutions (or international equivalents) must complete certain foundation courses to be prepared for more advanced graduate class work. Pre-MSA Foundation courses and pre-MSA financial reporting courses are listed below. Those who need pre-MSA foundation-level and pre-MSA financial reporting courses can start those in the summer.  The course level (grad or undergrad) and college where you take the courses is flexible. However, it is advisable to attend an accredited business school.

Students who already 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 student’s background, work experience, grades earned and dates when similar courses were taken. Contact the School of Accountancy for guidance on waiving coursework or other program questions.

Students with accounting degrees from AACSB-accredited business schools are not required to complete foundation courses, provided they earned 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.

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.

6200: 603 Accounting Decision Support Systems 3
6400:602 Managerial Finance 3
6400:623 Legal Aspects of Business transactions 3
6500:601 Business Analytics and Information Strategy 3

Pre-MSA Financial Reporting Courses* (12 credits)

All Pre-MSA financial reporting courses with the exception of 6200:540 must be completed prior to taking courses in the MSA program.
6200:621 Corporate Accounting and Financial Reporting I or 6200:321 Financial Reporting & Analysis I 3
6200:622 Corporate Accounting and Financial Reporting II or 6200:321 Financial Reporting & Analysis II 3
6200:620 Process Analysis and Cost Management or 6200:301 Cost Management and Control 3
6500:540 Assurance Services and Professional Responsibilities 3

* 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.

MSA Core Courses

Accounting and Assurance Core
6200:615 ERP and Financial Data Communications 3
6200:637 Contemporary Accounting Issues 3
6200:658 Enterprise Risk Assessment and Assurance 3
6200:660 Accounting and Assurance Project 3
6200:520* Advance Financial Reporting and Analytics * 3

* 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.

Taxation Core (3-6 credits)

6200:627 Federal Taxation 3
6200:531 Business Entity Taxation* 3
6200:628 Tax Research 3
6200:631 Corporate Tax I 3

* 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.

Accounting Electives (0-6 credits)

6200:554 Information Systems Security 3
6200:629 Tax Crimes and Forensics 3
6200:659 Assurance Services and Data Mining 3
6200:570 Government Accounting 3

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

Information Systems Electives (12 Credits)

6500:520 Management of Data Networks 3
6500:643 Analysis and Design of Business Systems 3
6500:641 Business Database Systems 3
6500:645 Software Development and Quality Assurance 3
6500:678 Project Management 3

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).

Finance Electives (0-15 credits)

6400:631 Financial Markets and Institutions 3
6400:645 Investment Analysis 3
6400:674 Strategic Financial Decision Making 3
6400:678 Capital Budgeting 3
6400:681 Multinational Corporate Finance 3
6400:691 International Markets and Investments 3

Students currently admitted to this program may have different course requirements than those listed here. Refer to your official Program Checklist and DARS in My Akron for your program requirements.