Program Description | Admission | Degree Requirements | Courses
Program Description
The Master of Science in Accounting degree program is designed to provide students with the advanced study in accounting necessary to prepare for the CPA examination. This program equips students with the knowledge and skills needed in the profession of accounting. Graduates of the program are prepared for employment opportunities with industry, government, and public accounting firms. The MS in Accounting requires 30 graduate credit hours and can be completed in one year (12 months) by full time students who first enroll in either the fall or summer semesters. All classes in the MS in Accounting program are taught only at the Huntsville campus.
Students lacking an undergraduate degree in accounting are required to complete extensive prerequisite coursework before admission to the program.
Admission
Applicants seeking admission to the MS in Accounting program must:
- hold a baccalaureate degree in accounting from an AACSB-accredited university
- possess an overall undergraduate GPA of 3.0 or better, and
- possess a GPA in advanced accounting coursework of 3.0 or better.
The GPA is based on a four-point scale, and only courses from the baccalaureate degree granting institution are used for determining graduate admission. Students who are not in good standing at another college or university are not eligible for admission into any of the College of Business Administration’s graduate programs.
Applicants must submit the following materials directly to the Office of Graduate Studies:
- A Graduate Studies Application with the application fee
- Official transcript(s) of all previous college work
- A Graduate Management Admission Test (GMAT) score report
The GMAT will be waived for applicants who have an overall GPA of 3.5 or higher at the degree granting institution.
International Applicants
International students or students whose native language is not English must
submit a GMAT score of at least 450 and a TOEFL score of at least 550 on the
paper based exam, 213 on the computer based exam, or 79 on the internet-based
exam. International students must submit all required admission materials by the
following dates:
| Entering Term | Deadline |
| Fall (August) | June 25 |
| Spring (January) | November 12 |
| Summer 1 (June) | April 9 |
| Summer 2 (July) | May 10 |
All immigration requirements must also be satisfied prior to admission.
Applicants without a Baccalaureate Degree in Accounting
Students seeking admission to the MS in Accounting who do not hold a baccalaureate degree
in accounting from an AACSB-accredited university must complete extensive
prerequisite undergraduate coursework before being allowed to enter the program.
Stem Requirements for Business Graduates (from AACSB-accredited programs)
Students who have a business (non-accounting) degree from a university that is AACSB-accredited must complete the following undergraduate accounting course requirements as prerequisites for graduate accounting courses.
Stem Requirements for Non-Business Graduates
In addition to the above listed accounting courses, students seeking the MS in Accounting who do not hold a baccalaureate business degree from an AACSB-accredited program must complete the following course requirements as prerequisites to graduate accounting courses. Baccalaureate degrees from foreign universities not accredited by the Association to Advance Collegiate Schools of Business (AACSB, International) will be treated as non-business degrees. The graduate stem courses (5300s) do not apply to the 30-hour graduate credit hour requirement of the Master of Science in Accounting degree.
| Notes: |
| 1 | The combination of BANA 2372 and MGMT 4370 can be substituted for BANA 5300. |
| 2 | The combination of ECON 2302 and ECON 2301 can be substituted for ECON 5300. |
| 3 | The combination of FINC 3310 and FINC 3320 can be substituted for FINC 5300. |
Degree Requirements
The program requires thirty graduate credit hours and can be completed in one year (12 months) by full time students who first enroll in either the fall or summer semesters.
|
Item
|
Requirement |
Options |
Hours Required |
| 1 | Specified Courses |
Choose all from: ACC 533 <ACCT 5333> Financial Statement Analysis ACC 568 <ACCT 5336> Governmental and Non-for-Profit Accounting ACC 580 <ACCT 5311> Advanced Topics in Financial Accounting ACC 582 <ACCT 5324> Information Systems Audit and Assurance ACC 584 <ACCT 5352> Corporate and Pass Through Entity Taxation ACC 586 <ACCT 5379> Professional Ethics and Responsibilities ACC 599 <ACCT 5399> Advanced Auditing Theory and Practice1 |
21 |
| 2 | Restricted Electives |
Choose one from: ACC 569 <ACCT 5347> Managerial Accounting Applications ACC 587 <ACCT 5355> Estate Planning, Trusts, and Nonprofits ACC 595 <ACCT 5375> ERP Business Process Integration ACCT 5315 Seminar in Accounting Theory FIN 531 <FINC 5310> Introduction to Institutions, Investments, and Managerial Finance |
3 |
| 3 | COBA Electives | Choose two from: All graduate courses in the College of Business Administration2 |
6 |
TOTAL |
30 |
||
| Notes: |
| 1 | ACC 599 <ACCT 5399> is a capstone course that satisfies the comprehensive exam requirement. A grade of B or better is required for graduation. |
| 2 | Non-COBA courses must be approved by the Chair of the Department of Accounting. |
Courses
Accounting (ACCT)
Business Analysis (BANA)
Business Administration (BUAD)
Economics (ECON)
Finance (FINC)
Management (MGMT)
Management Information Systems (MGIS)
Marketing (MKTG)