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.
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:
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|
|6400:622||Business Law and Regulation 3 OR 6400:321||3|
|6500:601||Business Analytics and Information Strategy||3|
Pre-MSA Financial Reporting Courses* (12 credits)
|6200:621||Corporate Accounting and Financial Reporting I or 6200:321 Financial Reporting & Analysis I (or 321)||3|
|6200:622||Corporate Accounting and Financial Reporting II or 6200:322 Financial Reporting & Analysis II (or 322)||3|
|6200:610||Process Analysis and Cost Management or 6200:301 Cost Management and Control (or 301)||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.
|Total Foundation Credits||24|
MSA Core Courses
|Accounting and Assurance Core|
|6200:615||Enterprise Systems and Internal Control||3|
|6200:637||Contemporary Accounting Issues||3|
|6200:658||Enterprise Risk Assessment and Assurance (To be taken in the first semester of non-foundation work.)||3|
|6200:660||Accounting and Assurance Project (Students must complete all-foundation courses and 658 in order to gain instructor approval for this capstone course)||3|
|6200:520*||Advanced Financial Reporting and Analysis**||3|
|Total Required Core Credits||15|
**Students must complete a different course if they took a similar advanced accounting course at the undergraduate level. Students in the AIS option are not required to take this course (6200:520)
Taxation Core (3-6 credits)
|6200:627||Federal Taxation if not completed 6200:330 and 6200:531||3|
|6200:531||Business Entity Taxation (if completed only the equivalent of 330-individual tax)||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|
*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|
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|
|6400:674||Strategic Financial Decision Making||3|
|Total Credit Hours 30-54|
It is recommended that international students apply six weeks prior to these dates to allow time for admission and I-20 visa processing. I-20 forms are processed by UA Immigration Services in the International Center, Buchtel Hall. Proof of English Proficiency is required by producing an acceptable TOEFL or IELTS score.
Students currently admitted to this program may have different course requirements than those listed here. Refer to your official Program Checklist and DPR in My Akron for your program requirements.