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MSA Degree Requirements
Prerequisite Core Classes
Students taking graduate-level classes in the MSA program must have completed certain business and accounting prerequisite core classes. Students meeting admissions criteria, except for prerequisites, may be admitted to the program. However, graduate courses cannot be taken until the prerequisites are completed. Students with an undergraduate accounting degree from an AACSB accredited school are likely to have completed all prerequisites. Students with an undergraduate degree in business from an AACSB accredited school are likely to have already completed the business prerequisites.
The MSA Curriculum
The Master of Science in Accounting degree (MSA) requires 30 hours of course work. At least 15 of these hours consist of courses in accounting.
12 semester hours of accounting are required from the following list:
- ATG 601, Financial Accounting Theory
- ATG 657, Advanced Auditing
- ATG 677, Federal Taxes II
- ATG 690, Applied Professional Accounting Research
For the remaining three required accounting hours, students may select courses from one of the following:
- ATG 501 Advanced Accounting II
- ATG 514 Advanced Managerial Accounting
- ATG 526 Fraud Examination
- ATG 547 Internal Auditing
- ATG 583 Accounting Information Systems
- ATG 561 International Accounting Issues
- ATG 585 Contemporary Issues in Accounting
- ATG 590 Professional Accounting Problems
Note: 500-level courses taken to complete requirements for an undergraduate degree cannot be used to complete master's degree requirements.
There are also nine elective hours of 600-level courses from the Foster College of Business Administration MBA program (with the exception of ATG 604 and 660).
The six remaining hours of elective course work at the 500 or 600 level may be taken inside or outside the Foster College of Business Administration.
These elective courses can be used to tailor the program to the student's specific needs, such as technical knowledge, communication skills, or critical thinking.
The courses chosen must also be approved by the student's accounting graduate advisor.
*Specific requirements for the MSA Program and course descriptions can be found in the graduate catalog.
| Course Name | Course Number |
| Principles of Accounting - Financial | ATG 157 or ATG 505 |
| Principles of Accounting - Managerial | ATG 158 or ATG 506 |
| Principles of Microeconomics | ECO 221 or ECO 506 |
| Principles of Macroeconomics | ECO 222 or ECO 508 |
| Quantitative Analysis I | QM 262 or QM 501 |
| Fundamentals of Marketing | MTG 315 or MTG 515 |
| Introduction to Finance | FIN 322 |
| Legal Environment of Business | BMA 342 or BMA 542 |
| Managing in Organizations | BMA 352 or BMA 552 |
| Computer Proficiency | Demonstrated by coursework or examination |
| Business Policy Class | BMA 452 or taken as an elective at the graduate level |
| Course Name | Course Number |
| Intermediate Accounting I | ATG 301 |
| Intermediate Accounting II | ATG 302 |
| Cost Accounting or Controllership | ATG 204 or ATG 604 |
| Federal Taxes I | ATG 477 |
| Accounting Systems and Control or Management Information Systems |
ATG 383 or BMA 672 |
| Advanced Accounting | ATG 401 or ATG 501 |
| Auditing | ATG 457 |

