Degree Requirements

The Master of Science in Accountancy requires a minimum of 12 courses.

Accountancy Courses (12 required accounting courses)

Course List
Course	Title	Quarter Hours
ACC 500	FINANCIAL ACCOUNTING	4
ACC 535	PRINCIPLES OF ACCOUNTING INFORMATION SYSTEMS	4
ACC 541	FINANCIAL ACCOUNTING THEORY & PRACTICE I	4
ACC 542	COST AND MANAGERIAL ACCOUNTING	4
ACC 543	FINANCIAL ACCOUNTING THEORY & PRACTICE II	4
ACC 545	ADVANCED TOPICS IN ACCOUNTING THEORY	4
ACC 547	AUDITING I	4
ACC 548	TAX TREATMENT OF INDIVIDUALS AND PROPERTY TRANSACTIONS	4
ACC 550	AUDITING II	4
ACC 551	TAX TREATMENT OF CORPORATIONS AND PARTNERSHIPS	4
ACC 552	BUSINESS LAW FOR ACCOUNTANTS	4
ACC 640	ACCOUNTING THEORY AND POLICY FORMULATION	4

In addition, students are required to complete the following courses:

Course List
Course	Title	Quarter Hours
ECO 502	ANALYSIS OF BUSINESS CONDITIONS ¹	2
FIN 455	PRINCIPLES OF FINANCIAL MANAGEMENT ¹	2
MGT 504	FUNDAMENTALS OF OPERATIONS MANAGEMENT ¹	2
GSB 500	U.S. BUSINESS CULTURE & PRACTICE ²	4

May be waived for students with a prior business degree or equivalent course work.

Required for international students and may be waived for those students with a prior U.S. degree.

Satisfactory completion of the 12 required Accountancy Courses and the 4 Business Courses, or equivalent courses, as outlined above.
Satisfactory completion of at least 48 earned graduate credit hours applicable to the degree (waived courses are not considered earned hours).
Satisfactory completion of the college residency requirement.
All courses for credit toward the degree must be completed with satisfactory grades within six calendar years after the candidate’s first term of enrollment in the Kellstadt Graduate School of Business. After a lapse of six years a course is expired. An expired course is not acceptable for the purpose of satisfaction of degree requirements and is not applicable to the degree without the written permission of the program director or the Kellstadt Graduate School of Business.