Accountancy, Master of Science

The M.S. in Accountancy is offered to students with a variety of backgrounds who desire a concentrated plan of study to prepare for a career in Accountancy. The most significant difference between the M.S. in Accountancy and the M.B.A. is that the M.B.A. requires 1 course (3 credit hours) or allows for up to 3 courses (9 credit hours) in Accountancy, normally taken at the graduate level, while the M.S. requires 5 courses (15 credit hours) in graduate-level Accountancy.

Sequence of Courses in the M.S. in Accountancy Program

Accounting Foundation Courses* (27 credit hours)

AC 201ACCOUNTING PRINCIPLES 1

3

AC 202ACCOUNTING PRINCIPLES 2

3

AC 303INTERMEDIATE ACCOUNTING 1

3

AC 304INTERMEDIATE ACCOUNTING 2

3

AC 312COST ANALYSIS & BUDGET CTRL

3

AC 321FEDERAL TAXES I

3

AC 341ACCOUNTING INFORMATION SYSTEMS

3

AC 431AUDITING

3

MHR 463BUSINESS LAW

3

Business Foundation Courses* (15 credit hours)

EC 521FUNDAMENTALS OF ECONOMICS

3

EC 522BUSINESS STATISTICS

3

FN 521FUNDAMENTALS OF FINANCE

3

MK 521PRINCIPLES OF MARKETING

3

MHR 531ORGANIZATIONAL BEHAVIOR

3

*subject to waiver for undergraduate equivalent

Two Elective Course (6 credit hours) selected from:

AC 562GLBL ACCT'G & BUSINESS ISSUES

3

AC 563SEMINAR IN INTERNATL TAXATION

3

AC 564CONTEMPORARY TOPICS IN TAX

3

AC 583CONTROLLERSHIP

3

AC 586TAX RESEARCH IN PRACTICE

3

FN 561INTERNATIONAL BUSINESS FINANCE

3

FN 583CAPITAL MARKETS & INSTITUTIONS

3

FN 584INVESTMENTS & PORTFOLIO MGMT

3

FN 585MANAGING RISK WITH DERIVATIVES

3

AC 562 and AC 563: if not taken as required course

Core Courses (24 credit hours)

MHR 550LEADERSHIP & MANAGERIAL SKILLS

3

MHR 591BUS ETHICS & SOCIAL RESPNSBLTY

3

AC 556DATA ANALYTICS IN ACCOUNTING

3

AC 562GLBL ACCT'G & BUSINESS ISSUES

3

AC 563SEMINAR IN INTERNATL TAXATION

3

AC 575FRAUD EXAMINATION

3

AC 580INFO SYSTEMS CONTROL&ASSURANCE

3

AC 584ACCOUNTING THEORY & POLICY

3

AC 598CONTEMP TOPICS IN ACCOUNTING

1 to 3

Students interested in pursuing the M.S. in Accountancy will follow one of three course-sequence paths depending on their undergraduate degree: (1) non-business, (2) non-accounting business, or (3) accounting:

  • The candidate with a non-business undergraduate degree will normally need to complete 25 courses or 75 hours of business and accounting study: 30 hours of undergraduate foundation accounting courses, 15 hours of graduate foundation business classes, 27 hours of required graduate study and 3 hours of graduate study electives. Several of the foundation courses may be waived for the student with a business minor or concentration.
  • The candidate with a business undergraduate degree not in accounting will normally need to complete 18 courses or 54 hours of business study: 24 hours taken at the undergraduate level and 30 hours taken at the graduate level. Several of the business preparatory courses may be waived for the student who has taken courses such as intermediate accounting, income taxation and/or business law. Additional preparatory coursework may be required if there is insufficient business or accounting coursework in the student’s background.
  • Students who have an undergraduate degree in accounting may complete the program in as few as 10 courses or 30 hours. Like the M.B.A., the M.S. in Accountancy degree can be completed in three semesters covering just over one calendar year.

For more information, visit: http://sites.jcu.edu/boler/pages/graduate-programs/masters-of-accountancy/.

Grade Requirements in the M.S. in Accountancy Program

Students are allowed no more than two grades of C+ or lower and must achieve a minimum overall cumulative grade point average of 3.0 to graduate.