Accounting (MS)

Master of Science in Accounting

Department of Accounting
Walker College of Business

Doug Roberts, Interim Chair

Bill Pollard, Graduate Program Director and Professor

The Walker College of Business, through the Department of Accounting, offers the Master of Science (MS) in Accounting (Major Code: 302*/52.0301), with two concentrations:

  • General (302C)
  • Taxation (302B)

The basic educational objective of the MS in Accounting is to provide advanced education to meet the needs of persons planning careers in accounting at the professional level. The MS in Accounting program offers courses of study which greatly enhance success in completing certifying examinations needed for designation as Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Internal Auditor (CIA), and other professional designations. Additionally, the program broadens the general business knowledge and intensifies accounting knowledge of its graduates so as to improve their performance beyond the entry/certification stage in their professional careers.

Application for admission to the MS program will be open to any graduate of an accredited four-year baccalaureate program. Admission is competitive, with admission granted only to students showing high promise of success in graduate business study. Admission to the MS program is based on a balanced appraisal of the applicant's total record and overall excellence. The foundation for the admission decision is the GMAT score and undergraduate academic performance. The trend of grades during undergraduate schooling, the GPA in the undergraduate major, and relevant work experience may also be considered in the admission process.

For students without adequate preparation in accounting and business, the following undergraduate equivalent courses that are prerequisite to graduate study must be completed: Accounting Principles, Economics, Statistics, Behavioral Science, and Finance.

In addition, the undergraduate preparation must include the following accounting courses: Intermediate Accounting sequence; Cost Accounting; Accounting Systems; Individual Income Taxation; Auditing

Any or all of these courses may be waived if the student has taken equivalent work. Prerequisite courses may also be waived through written examination or, if approved, through appropriate business experience. There is a fee for written examinations. Students lacking prerequisites, if otherwise qualified, may be admitted to the graduate program with the understanding that the prerequisites will be completed as part of the program.

The program requires a minimum of 30 semester hours of graduate study and allows the student to follow a general concentration or a tax concentration. A student needing no prerequisites will usually complete the program in two semesters and a summer. For students with majors in other academic disciplines, it will take longer, depending on the required prerequisites.


Admission Requirements: Baccalaureate degree from an accredited college or university; complete application to the Graduate School; official GMAT exam scores; undergraduate course work in Accounting Principles, Economics, Statistics, Behavioral Science, and Finance; undergraduate accounting courses in Intermediate Accounting, Cost Accounting, Accounting Systems, Individual Income Taxation, and Auditing. In extenuating circumstances, an applicant may obtain permission to remove deficiencies in course work after entering the graduate program.

To be considered for admission, applicants must meet the criteria for admission to the Graduate School. In addition, the program faculty will give preference to applicants who meet or exceed the following: (Undergraduate GPA x 200) + GMAT = 1100; Minimum GMAT of 450 is recommended. Meeting these criteria does not guarantee acceptance.

Location: On Campus

 Course Requirements for the Master of Science in Accounting
Total Semester Hours Required (minimum): 30
Required Courses
  • ACC 5350: Accounting Capstone Seminar (3)
  • Three semester hours outside the Department of Accounting approved by the Program Director (3)
Concentration (CHOOSE ONE)

General Concentration (Code: 302C)

  • ACC 5210: Advanced Managerial Accounting (3)
  • ACC 5310: Auditing Theory Seminar (3)
  • ACC 5390: Contemporary Issues in Accounting (3)
  • ACC 5xxx: Elective (3)

Taxation Concentration (Code: 302B)

  • ACC 5280: Partnerships and S Corporations (3)
  • ACC 5580: Tax Planning and Research (3)
  • ACC 5xxx: Tax Elective approved by the Program Director (6)
Thesis Option (CHOOSE ONE)

With Thesis

  • ACC 5999: Thesis (6)
  • 6 s.h. of graduate electives approved by the Program Director (6)

Without Thesis

  • 12 s.h. of graduate electives approved by the Program Director (12)

 Other Requirements for the MS in Accounting:

  • Thesis: Optional
  • Proficiency: Not required
  • Candidacy: Required for thesis option; awarded upon approval of thesis committee and prospectus
  • Comprehensive: Not required
  • Product of Learning: Not required

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