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 625 | Tax Planning and Research | 3 |
| ACC 640 | Introduction to Accounting Research | 3 |
| ACC 650 | Attestation Principles and Practices | 3 |
| ACC 665 | Seminar in Management Accounting | 3 |
| ACC 675 | Seminar in Financial Accounting | 3 |
| ACC 690 | Seminar in Professional Issues | 3 |
| ACC 695 | Accounting Capstone | 3 |
| MBA 611 | Stats and Quantitative Methods | 3 |
Accounting electives (0-6 credits)
| ACC 630 | Accounting Information Systems | 3 |
| ACC 655 | Selected Topics in Accounting | 3 |
| ACC 660 | International Accounting Issues | 3 |
| ACC 670 | Pedagogical and Practice Research in Accounting | 2 |
| ACC 671 | Advanced Accounting Research I | 2 |
| ACC 672 | Advanced 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
Research and Analytics concentration, 30 credits
Required courses
| ACC 640 | Introduction to Accounting Research | 3 |
| ACC 670 | Pedagogical and Practice Research in Accounting | 2 |
| ACC 671 | Advanced Accounting Research I | 2 |
| ACC 672 | Advanced Accounting Research II | 2 |
| ACC 680 | Accounting Research Methods | 3 |
| ACC 699 | Research in Accounting | 3 |
| FIN 645 | Business Analysis for Value Creation | 3 |
| MBA 611 | Stats and Quantitative Methods | 3 |
Accounting electives (3-9 credits)
| ACC 625 | Tax Planning and Research | 3 |
| ACC 630 | Accounting Information Systems | 3 |
| ACC 650 | Attestation Principles and Practices | 3 |
| ACC 655 | Selected Topics in Accounting | 3 |
| ACC 660 | International Accounting Issues | 3 |
| ACC 665 | Seminar in Management Accounting | 3 |
| ACC 675 | Seminar in Financial Accounting | 3 |
| ACC 690 | Seminar in Professional Issues | 3 |
| ACC 695 | Accounting 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