Accounting, M.S.

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The Master of Science (MS) in Accounting is a STEM designated program that serves both working professionals and full-time students. Track 1 in the program is intended for students with an undergraduate degree that is not in accounting. It provides the coursework that satisfies the accounting, research, and ethics requirements for Texas Certified Public Accountant (CPA) licensure. Track 2 is targeted toward students with an undergraduate degree in accounting. Its objective is to provide a broad-based background in business along with depth and breadth in accounting. This combination will provide students with a strong basis for exercising judgment in accounting-related decisions within managerial and professional positions and enhance career development. Students with an undergraduate degree in accounting who would like to pursue a career that focuses on accounting information systems have the option to pursue the MS in Accounting with a Concentration in Data Analytics and Management Information Systems.

Students with a bachelor's 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 major outside of accounting can complete the degree in as few as 33 credit hours.

Grade Requirements

The College of Business requires a minimum of a 3.000 cumulative grade point average on course work taken at UHCL. No grade lower than a C is acceptable toward a graduate degree. This includes foundation work as well as the plan requirements. Grades of C- or lower are not acceptable.

Major Requirements

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

Complete either Track 1 (for students who did not major in accounting as undergraduates), Track 2 (for undergraduate accounting majors), or the concentration in Data Analytics and Management Information Systems (for undergraduate accounting majors), and:

ACCT 5438 - Data Analytics in Accounting Credit Hours: 3
ACCT 6731 - Seminar in Financial Statement and Accounting Information Quality Analysis Credit Hours: 3
ACCT 6732 - Seminar in Fraud Examination and Audit Risk (Capstone) Credit Hours: 3

Track 1

For students who did not major in accounting as undergraduates.

ACCT 4346 - Business Ethics for Accountants Credit Hours: 3
ACCT 5133 - Financial Accounting I Credit Hours: 3
ACCT 5134 - Financial Accounting II Credit Hours: 3
ACCT 5137 - Principles of Auditing Credit Hours: 3
ACCT 5231 - Individual Income Tax Credit Hours: 3
ACCT 5332 - Accounting Information Systems Credit Hours: 3
ACCT 5432 - Acct for Government and Not-For-Profit Organizations Credit Hours: 3
Choose one of the following courses:
ACCT 5234 - Corporate and Pass-Through Entity Taxation Credit Hours: 3
ACCT 5431 - Advanced Accounting Credit Hours: 3
Note: Requirements for CPA licensure under the 150 credit hour pathway include a total of 30 credit hours of upper-level or graduate accounting courses and 24 hours of business courses. The business courses include the ethics course and can include upper-level or graduate accounting courses in excess of 30 hours. For more information, see TSBPA - Welcome to Texas State Board of Public Accountancy.

Track 2

For students who majored in accounting as undergraduates.

ACCT 5331 - Accounting Analysis for Management Decisions Credit Hours: 3
ACCT 5436 - Principles of Internal Auditing Credit Hours: 3
ACCT 5531 - International Accounting Credit Hours: 3
Twelve credit hours of graduate business electives. Note: Can use electives to satisfy an Master’s of Business Administration (MBA) certificate program, if desired.

Additional Information

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.

Accounting Electives

The accounting elective courses for M.S. in Accounting students are as follows:

ACCT 4346 - Business Ethics for Accountants Credit Hours: 3
ACCT 5234 - Corporate and Pass-Through Entity Taxation Credit Hours: 3
ACCT 5238 - Tax Planning and Compliance for Business and Individuals Credit Hours: 3
ACCT 5331 - Accounting Analysis for Management Decisions Credit Hours: 3
ACCT 5333 - Fundamentals of Databases and Business Intelligence Credit Hours: 3
ACCT 5432 - Acct for Government and Not-For-Profit Organizations Credit Hours: 3
ACCT 5436 - Principles of Internal Auditing Credit Hours: 3
ACCT 5531 - International Accounting Credit Hours: 3
ACCT 5631 - Data Warehousing and Data Mining Credit Hours: 3
ACCT 5632 - Advanced Data Analytics in ERP System Credit Hours: 3
ACCT 5633 - Data Analytics Application Development Credit Hours: 3
ACCT 5731 - Artificial Intelligence in Accounting Credit Hours: 3
ACCT 5931 - Research Topics in Accounting Credit Hours: 3
ACCT 6735 - Oil and Gas Accounting Credit Hours: 3
ACCT 6739 - Internship in Accounting Credit Hours: 3
ACCT 6939 - Master’s Thesis Research Credit Hours: 3
ACCT 6969 - Master’s Thesis Research Credit Hours: 6
ACCT 5939 - Independent Studies in Accounting Credit Hours: 3

Foundation Courses

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

The foundation courses that may be required for some Accounting M.S. students are as follows:

ACCT 2301 - Principles of Accounting I Credit Hours: 3
ACCT 5131 - Accounting for Administrative Control Credit Hours: 3
DSCI 3321 - Statistics I Credit Hours: 3
ISAM 5330 - Management Information Systems Credit Hours: 3

Accounting Concentration in Data Analytics and Management Information Systems (MIS)

Students who majored in accounting as undergraduates may choose the Data Analytics and Management Information Systems concentration in their Master of Science in Accounting.

ISAM 5030 - Fundamentals of Business Programming Applications Credit Hours: 3
ACCT 5333 - Fundamentals of Databases and Business Intelligence Credit Hours: 3
Also, students must take 2 of the 4 courses listed below:
ACCT 5631 - Data Warehousing and Data Mining Credit Hours: 3
ACCT 5632 - Advanced Data Analytics in ERP System Credit Hours: 3
ACCT 5633 - Data Analytics Application Development Credit Hours: 3
ACCT 5731 - Artificial Intelligence in Accounting Credit Hours: 3
In addition, students take the following:
Three credit hours graduate accounting electives
Six credit hours of graduate business electives

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. If this course is waived, then a student substitutes it with 3 credit hours of graduate business electives.

Texas House Bill 1508

Texas House Bill (HB) 1508 amended the Texas Occupations Code Section 58.001 to require educational centers that offer programs that lead to occupational licensure to share the following information with their students:

An individual who has been convicted of an offense may be ineligible for issuance of an occupational license upon completion of the educational program.
Each licensing authority that may issue an occupational license to an individual who completes an educational program must establish guidelines that state the reasons a particular crime is considered to relate to a particular license and any other criterion that affects the decisions of the licensing authority.
Local or county licensing authorities may issue additional guidelines related to criminal history. Applicants should contact their respective local or county licensing authority for more details.
A person may request a criminal history evaluation letter regarding the personal eligibility for a license issued by a licensing authority under Texas Occupation Code 53.102.

Please check with the agency issuing the license for additional information.