Accounting (MSA)
The specialized Master of Science in Accountancy (MSA) is designed to meet the needs of a wide variety of students from different backgrounds. It offers accounting majors the flexibility to combine their accounting backgrounds with coursework in information systems and finance. Students who are new to the field of accounting are able to gain the skills to pursue a career in the field of accounting. Students may pursue either a professional accountancy option or an accounting information systems option. The MSA offers students the opportunity to develop substantive knowledge, skills, and abilities in accounting.
Students are encouraged to begin the program in the fall semester. Students needing pre-MSA foundation level courses may start in summer.
Admission Requirements
- GMAT (score of 500 or better preferred) or GRE, LSAT, PCAT, or MCAT scores. Test waivers may be granted for students holding an advanced degree or those with three or more years of work experience beyond conferral of the bachelor's degree. Contact the Graduate Programs Office in the College of Business Administration for waiver request process.
- Two letters of recommendation
- Statement of purpose
- Resume
- Undergraduate degrees in accounting from a regionally accredited institution or international equivalent.
or
A non-accounting undergraduate degree from a regionally accredited institution or international equivalent.
Application Deadline
- August 1 for Fall enrollment
International Student Applications
It is recommended that international students apply six weeks prior to these dates to allow time for admission and I-20 visa processing. I-20 forms are processed by UA Immigration Services in the International Center. Proof of English Proficiency is required by producing an acceptable TOEFL or IELTS score.
Additional Information
For Students With Non-business Undergraduate Degrees (3 credits) Summer Session
Students lacking an accounting background should begin the program in the Summer semester prior to starting the MSA and enroll in a financial accounting course to gain the requisite background to pursue the MSA. This is highly recommended but not mandatory. Students may have difficulty in the program if they lack such a course. We recommend the Summer before in order not to delay graduation. The course level (grad or undergrad) and college where they take the course is flexible. Our preference is, however, an accredited business school. The following course may be taken at UA:
| 6200:601 | Financial Accounting | 3 |
Pre-MSA Foundation Courses* (12 credits)
All foundation courses must be taken prior to courses in the MSA program. An exception to this policy may be made by the chair of the School of Accountancy for student who have received waivers from foundation courses.
| 6200:603 | Accounting Decision Support Systems | 3 |
| 6400:602 | Managerial Finance | 3 |
| 6400:622 | Business Law and Regulation 3 OR 6400:321 | 3 |
| 6500:601 | Business Analytics and Information Strategy | 3 |
All Pre-MSA financial reporting courses with the exception of 6200:540 must be completed prior to taking courses in the MSA program.
Pre-MSA Financial Reporting Courses* (12 credits) |
||
| 6200:621 | Corporate Accounting and Financial Reporting I or 6200:321 Financial Reporting & Analysis I (or 321) | 3 |
| 6200:622 | Corporate Accounting and Financial Reporting II or 6200:322 Financial Reporting & Analysis II (or 322) | 3 |
| 6200:610 | Process Analysis and Cost Management or 6200:301 Cost Management and Control (or 301) | 3 |
| 6500:540 | Assurance Services and Professional Responsibilities | 3 |
* Students who have no accounting experience or course work should take 6200:601 Financial Accounting or a comparable undergraduate course, prior to enrolling in courses.
| Total Foundation Credits | 24 | |
MSA Core Courses |
||
| Accounting and Assurance Core | ||
| Required | ||
| 6200:615 | Enterprise Systems and Internal Control | 3 |
| 6200:637 | Contemporary Accounting Issues | 3 |
| 6200:658 | Enterprise Risk Assessment and Assurance (To be taken in the first semester of non-foundation work.) | 3 |
| 6200:660 | Accounting and Assurance Project (Students must complete all-foundation courses and 658 in order to gain instructor approval for this capstone course) | 3 |
| 6200:520* | Advanced Financial Reporting and Analysis** | 3 |
| Total Required Core Credits | 15 | |
**Students must complete a different course if they took a similar advanced accounting course at the undergraduate level. Students in the AIS option are not required to take this course (6200:520)
Taxation Core (3-6 credits) |
||
| 6200:627 | Federal Taxation if not completed 6200:330 and 6200:531 | 3 |
| -OR- | ||
| 6200:531 | Business Entity Taxation (if completed only the equivalent of 330-individual tax) | 3 |
| 6200:628 | Tax Research | 3 |
| 6200:631 | Corporate Tax I | 3 |
* Students are required to take a different taxation course if they have completed the equivalent of 6200:627 or 6200:531. Students are required to complete at least one course but no more than two courses in the taxation core.
Accounting Electives (0-6 credits) |
||
| 6200:554 | Information Systems Security | 3 |
| 6200:629 | Tax Crimes and Forensics | 3 |
| 6200:659 | Assurance Services and Data Mining | 3 |
| 6200:570 | Governmental Accounting | 3 |
*These electives are open only to students who have not previously completed similar courses.
Information Systems Electives (12 Credits) |
||
| 6500:520 | Management of Data Networks | 3 |
| 6500:643 | Analysis and Design of Business Systems | 3 |
| 6500:641 | Business Database Systems | 3 |
| 6500:645 | Software Development and Quality Assurance | 3 |
| 6500:678 | Project Management | 3 |
The Chair of the School of Accountancy may approve or substitute other relevant information systems courses not listed above. Students pursuing the Accounting Information Systems Option must complete a minimum of 12 credits of information systems courses (Accounting Electives and Information Systems courses).
Finance Electives (0-15 credits) |
||
| 6400:631 | Financial Markets and Institutions | 3 |
| 6400:645 | Investment Analysis | 3 |
| 6400:674 | Strategic Financial Decision Making | 3 |
| 6400:678 | Capital Budgeting | 3 |
| Total Credit Hours 30-54 | ||
Assistantship/Scholarship Information
Not all departments offer graduate assistantships. Students should inquire with the department directly to determine assistantship availability.
Financial Aid Information
Paying for college is a vital part of the education process. It is important to be informed of the many sources of aid available. Student loans are available to degree-seeking graduate students. Information on student loans can be found through the Office of Student Financial Aid. The Office of Student Financial Aid is located in Simmons Hall.
Tuition and Fees
Current tuition and fees schedules can be found through the Office of Student Accounts.
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