Nov 21, 2024  
2019-2020 Graduate Catalog 
    
2019-2020 Graduate Catalog [ARCHIVED CATALOG]

Accounting, M.S.


The Master of Science in Accounting (MSA) program is designed to assist students with creating a potential pathway to earn the required academic credits necessary for CPA licensure. Students normally enter the program after completing a bachelor’s degree in accounting. Students who have insufficient undergraduate coursework will need to complete the prerequisites before enrolling in graduate accounting courses.

Admission deadlines

Applications for admission to the MSA program are accepted for enrollment in the fall and spring semesters. Deadlines for the fall are November 1, February 1 and May 1; deadlines for the spring are October 1 and December 1. During the fall and spring semesters, courses in the program are offered in the evening.   Additionally, two summer sessions and a winter interterm offer maximum flexibility for students to complete their course of study.

Admission to the program

Admission to the M.S. in Accounting program is competitive. Applicants are evaluated on academic performance, professional potential and communication skills. Admission to the program may be achieved by the completion of the following requirements:

  1. Submit the application for admission.
  2. Hold a baccalaureate degree from a regionally accredited institution.
  3. Achieve an undergraduate grade point average of at least 2.500 or higher.
  4. Achieve an acceptable score on the Graduate Management Admission Test (GMAT) or Graduate Record Exam (GRE). The GMAT or GRE may be waived for applicants who earned a bachelor’s degree with a 3.2 GPA or higher from a domestic university.
  5. Submit the contact information of two recommenders who are familiar with the applicant’s academic or professional abilities.
  6. International applicants who have completed their undergraduate degree outside of the United States may be required to achieve an acceptable score on the Test of English as a Foreign Language (TOEFL), International English Language Testing System (IELTS), PTE Academic (PTEA), or Cambridge English: Advanced (CAE).
  7. Complete a Personal Interview.

Transfer of credit and waiver of prerequisites

The program consists of 18 credits of prerequisite courses and 30 credits of graduate coursework. Students who have completed equivalent coursework at an accredited university may waive the prerequisite requirements on a course-by-course basis. Students who have taken graduate business or accounting courses in other AACSB-accredited universities may transfer up to six graduate credits with approval of the Argyros School of Business and Economics.

Requirements for the Master of Science in Accounting degree

Students pursuing the Master of Science in Accounting degree are held to the University’s Academic Policies and Procedures. In addition these specific degree standards apply

  • Minimum grade “C+” or above required in all coursework.
  • Maintain 3.000 GPA in the degree.

The following courses make up the MSA curriculum:

prerequisites (18 credits)


  • MGSC 209 - Introductory Business Statistics 3 credits
  • BUS 215 - Legal Environment of Business 3 credits
  • ACTG 330 - Intermediate Financial Accounting I 3 credits
  • ACTG 331 - Intermediate Financial Accounting II 3 credits
  • ACTG 460 - Auditing 3 credits

    one of the following
  • ACTG 450 - Individual Taxation 3 credits
  • ACTG 451 - Taxation of Corporations and Other Entities 3 credits

business or accounting electives (9 credits)


  • nine elective credits at the 500 or 600-level

total credits (excluding prerequisites) 30