20-21 Graduate Catalog

Master of Science in Accounting

Program Overview

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The Master of Science in Accounting (MSA) is an online degree program designed to prepare students aspiring to become certified public accounts (CPA). The program’s graduates can fill accounting and taxation roles in industry, private enterprise and federal, state and local government. The degree is a 30-credit program aligned with the sections of the American Institute of Certified Public Accountants (AICPA)’s Uniform CPA Examinations Blueprints with provides a framework for the CPA Exam.

Program Highlights:

  • All courses are offered online
  • Access to courses 24/7
  • Six (6) eight (8) week terms offered per year
  • Total of six (6) graduate level credits may be transferred to the MSA*
  • High-quality, affordable MSA degree program

*Transfer credit accepted only through evaluation by the Dean, School of Business and Management.

The need for certified public accountants remains significant. Influenced by national and international business and market trends including the advancement of globalization, shifts in accounting and taxation legislation and industry and government financial issues continue to transform the nation’s economic view of and practices associated with the accounting field. The influence of these conditions reinforces the relevance of higher business education in accounting and taxation in preparing certified public accountant professional for various roles in the workplace.

Download our Degree Program Profile Sheet for an overview of our MS in Accounting program.

Admissions Requirements:

  • Bachelor’s degree in Business (e.g. BSBA, BS in Business Management or equivalent degree)
  • Undergraduate GPA of a 3.0
  • A minimum of 24 credits in accounting and associated topics
  • Assessment of undergraduate work with focus on accounting and associated topics
  • Evaluation of application materials
  • Evaluation of professional experience

Credit Transfer

  • A total of six (6) graduate level credits may be transferred to the MSA
  • Transfer credit accepted only through evaluation by the Dean, School of Business and Management

Program Progression

  • MSA students must earn a cumulative GPA of 3.0 or higher and be in good standing at TESU to be certified for graduation.
  • The program must be completed within five years of admission into the program.

Graduation Requirements

  • MSA students must earn a cumulative GPA of 3.0 or higher and be in good standing at TESU to be certified for graduation.
  • All program requirements must be successfully completed.

Credit Distribution

I. Core Courses (21 credits)

ACC-604Fundamentals of Accounting I

3

ACC-605Fundamentals of Accounting II

3

ACC-606Federal Taxation

3

ACC-607Accounting and Information Systems Design and Implementation

3

IBF-504Corporate and Managerial Finance

3

ACC-501Principles of Forensic Accounting

3

ACC-701Auditing and Accounting Information Systems

3

II. Electives (9 credits)

IBF-500International Business Policy and Operations

3

IBF-501Comparative Economic and Political Analysis

3

IBF-503U.S. and International Accounting

3

ACC-507Government and Not-for-Profit Organization Accounting

3

ETM-750Ethics for Managers

3

Total Credit Hours: 30

Potential Timeline

Option 1: Two 3 credit courses per term / 12 month option

Courses  Credits
I. Core Courses 21
   Term I   
      ACC-604: Fundamentals of Accounting I  (3)
      ACC-605: Fundamentals of Accounting II  (3) 
   Term II   
      ACC-606: Taxation of Corporations and Partnerships (3)
      ACC-607: Accounting and Information Systems Design and Implementation  (3)
   Term III  
     IBF-504: Corporate & Managerial Finance (3)
     ACC-501: Principles of Forensic Accounting  (3)
   Term IV   
     ACC-701: Auditing and Accounting Information Systems (3)
II. Electives Choose Three (3) Courses 9
   Term IV  
      IBF-500: International Business Policy and Operations (3)
   Term V  
      IBF-501: Comparative Economics & Political Analysis  (3)
      IBF-503: U.S. & International Accounting  (3) 
      ACC-507: Government and Not for Profit Organization Accounting  (3) 
      ETM-750: Ethics for Managers  (3) 
                                                                                                           Total Credits 30 

Option 2: One 3 credit courses per term / 20 month option

Courses 
Credits 
I. Core Courses  21 
   Term I   
      ACC-604: Fundamentals of Accounting I   (3) 
   Term II    
      ACC-605: Fundamentals of Accounting II   (3) 
   Term III  
      ACC-606: Taxation of Corporations and Partnerships  (3) 
   Term IV  
      ACC-607: Accounting and Information Systems Design and Implementation  (3) 
   Term V   
      IBF-504: Corporate & Managerial Finance  (3)
   Term VI   
      ACC-501: Principles of Forensic Accounting   (3) 
   Term VII  
      ACC-701: Auditing and Accounting Information Systems  (3) 
II. Electives Choose Three (3) Courses  9
   Term VIII-X  
      IBF-500: International Business Policy and Operations  (3) 
      IBF-501: Comparative Economics & Political Analysis  (3) 
      IBF-503: U.S. & International Accounting   (3) 
      ACC-507: Government and Not for Profit Organization Accounting  (3) 
      ETM-750: Ethics for Managers   (3)
                                                                                                         Total Credits 30

 

Learning Outcomes

Graduates of the Master of Science in Accounting degree program will be able to:

  • apply accounting standards within the current regulatory environment to address taxation, financial reporting, and resolution strategies;
  • compare global tax legislation and accounting regulations associated with tax planning and regulatory compliance;
  • evaluate legal issues associated with entity taxation, risk assessment, and risk management;
  • recognize risk associated with the use of informational technology in tax preparation;
  • examine forensic accounting strategies within complex accounting-related environments;
  • construct analytical and quantitative techniques in financial statement analysis to resolve complex business issues;
  • communicate accounting and taxation concepts orally and in writing; and
  • examine ethical, cultural, and diversity influences associated with accounting and business practices.