Earn 12-15 credits in one of four specialized Master’s in Accounting concentrations: taxation, public and corporate accounting, transaction services, or information systems. Then choose 15 credits, nine of which must be in courses outside of accounting, from our comprehensive list of courses.
You must complete at least 24 credits at the 800-level and you must earn a minimum 3.0 cumulative grade-point average to receive your M.S. degree.
Students without an undergraduate degree in accounting may be required to take prerequisite business and accounting courses in addition to the 30-credit M.S. program of study.
Please refer to our descriptions of specialized accounting concentrations, course requirements, and elective courses below.
For additional course information, please refer to the M.S. in Accounting Course Scheduling Guide.
A description of all available courses can be found through the Office of the Registrar’s Description of Courses, while times and locations can be found through the Schedule of Courses.
If you plan to focus your career on taxation, this option is for you. Graduates with this option often work for CPA firms as taxation specialists. Opportunities in corporate tax departments, the Internal Revenue Service, state and local tax authorities, bank trust departments, and financial planning firms are also available.
Required course(s):
Writing and presentation techniques of tax research. Tax practice and procedure, and partnership taxation.
View full course description at the Office of the Registrar.
The federal income taxation of corporations and shareholders resulting from operations, distributions, formations, liquidation, and reorganizations. Taxation of pass through entities.
View full course description at the Office of the Registrar.
Federal income taxation of transactions by U.S. persons outside the United States, and of investments by foreign persons in the United States.
View full course description at the Office of the Registrar.
Financial reporting and tax issues related to business combinations and divestitures and the resulting consolidated reporting of the multi-unit enterprise’s financial and tax information.
View full course description at the Office of the Registrar.
If you plan to begin your career in auditing with a CPA firm or as an internal auditor in industry, you should select this option. It is also the best option if you are interested in corporate accounting, in which you primarily plan or prepare financial statements and deal with other financial accounting issues.
Please choose (4) from the following:
Concepts of financial analysis using U.S. and international accounting information. Cash-flow and earnings based models for business valuation, and supply of and demand for accounting information in financial markets.
View full course description at the Office of the Registrar.
Framework for making professional judgments and decisions about accounting for contemporary financial reporting issues. Conceptual framework, standard setting, accounting for financial instruments, foreign subsidiaries, and hedging.
View full course description at the Office of the Registrar.
Economic, regulatory and technology environments as it relates to auditing in the public and private sectors. Risk analysis, professional standards, audit evidence gathering and evaluations, accounting and auditing research and decision making.
View full course description at the Office of the Registrar.
The federal income taxation of corporations and shareholders resulting from operations, distributions, formations, liquidation, and reorganizations. Taxation of pass through entities.
View full course description at the Office of the Registrar.
Management accounting concepts for strategic management and business unit-management. Performance measurement, planning and budgeting, and control system design.
View full course description at the Office of the Registrar.
Design and use of managerial accounting systems to support operational decisions in complex, real-world settings, using analytical techniques and real data.
View full course description at the Office of the Registrar.
Financial reporting and tax issues related to business combinations and divestitures and the resulting consolidated reporting of the multi-unit enterprise’s financial and tax information.
View full course description at the Office of the Registrar.
Required courses:
Concepts of financial analysis using U.S. and international accounting information. Cash-flow and earnings based models for business valuation, and supply of and demand for accounting information in financial markets.
View full course description at the Office of the Registrar.
Financial reporting and tax issues related to business combinations and divestitures and the resulting consolidated reporting of the multi-unit enterprise’s financial and tax information.
View full course description at the Office of the Registrar.
Applications of financial theory through computer modeling. Financial forecasting, cash flow modeling, and valuation.
View full course description at the Office of the Registrar.
Application of financial theory using computer modeling. Portfolio optimization, risk measurement, and option pricing.
View full course description at the Office of the Registrar.
If you plan to focus your career on computer technology and other information systems issues, you should choose this option. Graduates with this option often work for CPA firms as consultants or as computer audit specialists. There are also many opportunities in industry and government.
With the exception of ACC 821, choose 4 of the courses listed for the concentration below.
ACC 821 is a required course. Select (4) additional courses from the following:
Management of information in business organizations. Conceptual modeling of transaction process systems, workflow systems and enterprise-wide networks of value-added activities. Integration of decision support and policy level systems with economic event processing systems. Evolution of accounting systems.
View full course description at the Office of the Registrar.
Management of information system projects. Modeling of business processes. Management of project scope, time and costs. Planning and control of projects. Program and portfolio management.
View full course description at the Office of the Registrar.
Architecture of enterprise information. Semantic and syntactic modeling of enterprise economic phenomena, relational database technology and database design for business systems, business process analysis patterns and implementation compromises.
View full course description at the Office of the Registrar.
Governance and control of information technologies. Identification and valuation of key information and communication technologies, frameworks for assessing information system risk, information system auditing, and international standards for information technology governance and control.
View full course description at the Office of the Registrar.
Analysis and design of object-oriented business systems. Unified modeling language descriptions of business phenomena and rules, object-oriented programming, use-case analysis and specifications, and XML tag sets for transactions and reporting.
View full course description at the Office of the Registrar.
Enterprise resource planning (ERP) systems. ERP implementation issues and success factors. Use of enterprise systems, and exploring future directions in ERP systems.
View full course description at the Office of the Registrar.
Federal regulations require MSU to publicly disclose, for each educational program designed to meet the educational requirements for a specific professional license or certification required for employment in an occupation (or advertised as meeting those requirements), information about whether program completion would meet those requirements in a state. These public disclosure requirements apply to all programs, regardless of their modality (i.e., on-ground, online, and hybrid programs). MSU discloses the required information for its Bachelor of Arts with a major in Accounting and Master of Science in Accounting on page 17 of this table at the Office of the Registrar website.
All current and prospective students are encouraged to contact the applicable professional licensure/certification boards in their respective states for additional information regarding professional licensure/certification requirements, including, without limitation, information regarding any non-educational requirements (such as work experience, background clearance, or examination by outside entities, such as the CPA examination).
The information in the table should not be construed as guaranteeing that any particular professional licensure/certification authority will approve a student’s application; nor should the information in the table be read to imply that other requirements for professional licensure/certification do not exist or that other requirements for professional licensure/certification have been determined to have been met by MSU’s program/course, or that any necessary approvals for clinical or other experiential learning placements are secured by virtue of a student’s enrollment at MSU.
State professional licensure/certification requirements are subject to change at any time.
For licensing board contact information, please see www.thiswaytocpa.com/licensure/state-requirements.
If you need assistance or have any questions, please contact your academic advisor.