Accounting, M.S.

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The objective of the Master of Science degree in Accounting is to provide a broad-based background in business and depth and breadth in accounting. This will provide students with a strong basis for exercising judgement in accounting-related decisions within managerial and professional positions and enhance career development. The program serves both working professionals and full-time students and satisfies the educational requirements to take the Texas Certified Public Accountant (CPA) examination.

Students with a bachelor degree in any major are qualified to apply for the MS in Accounting program. Students who possess an undergraduate degree in accounting can complete the MS in Accounting degree program in as few as 30 credit hours. Students who enter the MS in Accounting program with an undergraduate business-related major outside of accounting will likely have satisfied the business and Principles of Accounting I foundation requirements and thus can complete the degree in as few as 42 credit hours. Students who have not taken business courses may need to take ten foundations courses and thus can complete the degree in 60 credit hours.

Major Requirements

The major requirement courses for MS in Accounting students are as follows:

ACCT 4346 - Business Ethics for Accountants Credit Hours: 3
ACCT 5231 - Individual Income Tax Credit Hours: 3
ACCT 5234 - Corporate and Pass Through Entity Taxation Credit Hours: 3
ACCT 5332 - Accounting Information Systems Credit Hours: 3
ACCT 5431 - Advanced Accounting Credit Hours: 3
ACCT 5432 - Acct for Government and Not-For-Profit Organizations Credit Hours: 3
ACCT 6732 - Seminar in Fraud Examination and Audit Risk (Capstone) Credit Hours: 3
DSCI 5431 - Management Science and Operations Credit Hours: 3
LEGL 5131 - Legal Concepts for the Business Professional Credit Hours: 3

Additional Information

A three-hour accounting elective (ACCT XXXX) is also required.
If the MS in Accounting with a concentration in MIS is declared, the Accounting Elective is replaced with an MIS concentration course.
In some cases, a major course can be replaced with an elective course if a student has recently achieved a satisfactory grade in an undergraduate course covering similar material. If an accounting major course is replaced, the student must substitute that course with a graduate accounting elective. If a non accounting major course is replaced, the student must substitute that course with a graduate business elective, which includes graduate accounting elective courses.

Accounting Electives

The accounting elective courses for MS in Accounting students are as follows:

ACCT 5331 - Accounting Analysis for Management Decisions Credit Hours: 3
ACCT 5333 - Fundamentals of Databases and Business Intelligence Credit Hours: 3
ACCT 5334 - Advanced Database Applications Development Credit Hours: 3
ACCT 5336 - Systems Analysis and Design Credit Hours: 3
ACCT 5436 - Principles of Internal Auditing Credit Hours: 3
ACCT 5438 - Fundamentals of Data Analytics in Accounting Credit Hours: 3
ACCT 5531 - International Accounting Credit Hours: 3
ACCT 5931 - Research Topics in Accounting Credit Hours: 3
ACCT 6731 - Seminar in Financial Statement and Accounting Information Quality Analysis Credit Hours: 3
ACCT 6735 - Oil and Gas Accounting Credit Hours: 3
ACCT 6739 - Internship in Accounting Credit Hours:
ACCT 6939 - Master’s Thesis Research Credit Hours: 3
ACCT 6969 - Master’s Thesis Research Credit Hours: 6

Foundation Courses

In some cases, a student will need to take one or more foundation courses to obtain the necessary prerequisite knowledge to take the major courses and meet the education requirements to take the Texas CPA examination.

The foundation courses that may be required for some MS in Accounting students are as follows:

ACCT 2301 - Principles of Accounting I Credit Hours: 3
ACCT 5131 - Accounting for Administrative Control Credit Hours: 3
ACCT 5134 - Financial Accounting II Credit Hours: 3
ACCT 5137 - Principles of Auditing Credit Hours: 3
ECON 5136 - Managerial Economics Credit Hours: 3
FINC 5133 - Corporate Finance Credit Hours: 3
FINC 5231 - Quantitative Methods in Finance Credit Hours: 3
ISAM 5330 - Management Information Systems Credit Hours: 3
MGMT 5032 - Human Behavior in Organizations Credit Hours: 3

Accounting Concentration in Management Information Systems (MIS)

Students may choose an information systems concentration in their Master of Science Degree in Accounting.

Students must take ISAM 5030 and 3 of the remaining 5 courses listed:

ISAM 5030 - Fundamentals of Business Programming Applications Credit Hours: 3
ACCT 5333 - Fundamentals of Databases and Business Intelligence Credit Hours: 3
ACCT 5334 - Advanced Database Applications Development Credit Hours: 3
ACCT 5335 - Information Systems Audit and Security Credit Hours: 3
ACCT 5336 - Systems Analysis and Design Credit Hours: 3
ACCT 5438 - Fundamentals of Data Analytics in Accounting Credit Hours: 3

Additional Information

ISAM 5030 - Fundamentals of Business Programming Applications is waived for students with six hours of college-level programming with grades of C or better.