Accountancy, M.S.

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.

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 23 courses or 69 hours of business and accounting study: 30 hours of undergraduate foundation accounting courses, 9 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.

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

Accounting Foundation Courses* (30 credit hours)

AC 201ACCOUNTING PRINCIPLES 1

3

AC 202ACCOUNTING PRINCIPLES 2

3

AC 303INTERMEDIATE ACCOUNTING 1

3

AC 304INTERMEDIATE ACCOUNTING 2

3

AC 305INTERMEDIATE ACCOUNTING III

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* (9 credit hours)

EC 521FUNDAMENTALS OF ECONOMICS

3

EC 522BUSINESS STATISTICS

3

FN 521FUNDAMENTALS OF FINANCE

3

*subject to waiver for undergraduate equivalent

Two Elective Course (6 credit hours) selected from:

AC 562GLOBAL ACCOUNTING AND BUSINESS ISSUES

3

AC 563SEMINAR IN INTERNATIONAL TAXATION

3

AC 564CONTEMPORARY TOPICS IN TAX

3

AC 583ADVANCED MANAGERIAL ACCOUNTING AND CONTROL

3

AC 586TAX RESEARCH IN PRACTICE

3

FN 561INTERNATIONAL BUSINESS FINANCE

3

FN 583CAPITAL MARKETS AND INSTITUTIONS

3

FN 584INVESTMENTS & PORTFOLIO MANAGEMENT

3

FN 585MANAGING RISK WITH DERIVATIVES

3

FN 598CONTEMPORARY TOPICS IN FINANCE

1 to 3

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

Core Courses (24 credit hours)

MHR 550LEADERSHIP AND MANAGERIAL SKILLS

3

MHR 591BUSINESS ETHICS AND SOCIAL RESPONSIBILITY

3

AC 556DATA ANALYTICS IN ACCOUNTING

3

AC 562GLOBAL ACCOUNTING AND BUSINESS ISSUES

3

AC 563SEMINAR IN INTERNATIONAL TAXATION

3

AC 575FRAUD EXAMINATION

3

AC 580INFORMATION SYSTEMS CONTROL AND ASSURANCE

3

AC 584ACCOUNTING THEORY AND POLICY

3

AC 598CONTEMPORARY TOPICS IN ACCOUNTING

1 to 3

Tax Concentration

A Tax concentration is available to students in the MS in Accountancy program by taking the following three courses as part of their curriculum:
AC 563SEMINAR IN INTERNATIONAL TAXATION

3

AC 564CONTEMPORARY TOPICS IN TAX

3

AC 586TAX RESEARCH IN PRACTICE

3

 

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.

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