Master of Science in Accounting
Program Description
The Master of Science in Accounting helps to provide you with the theoretical knowledge, practical skills, and research competencies required to address complex accounting issues found in private corporations, governmental entities, public accounting, and not-for-profit organizations. This program extends the knowledge gained in an undergraduate accounting program to enhance your skills in written communication, research, and complex problem solving.
This program has been designed in consultation with industry business leaders, is accredited by the Accreditation Council for Business Schools and Programs (ACBSP®), and has earned additional ACBSP Specialized Accounting Accreditation
This program is not designed to prepare graduates for any state-issued professional license or certification and therefore has not been approved by any state professional licensing agency.
This program has specific admission requirements.
ACBSP® is a registered trademark of the Accreditation Council for Business Schools and Programs.
Degree Program Objectives
In addition to the institutional and degree level learning objectives, graduates of this program are expected to achieve these learning outcomes:
- Research and appraise historic, current, and developing authoritative standards in accounting and apply them appropriately to complex financial transactions.
- Utilize Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS®) to produce and interpret financial statements for various types of organizations.
- Demonstrate knowledge of the ethical framework for accountants adopted by professional accounting organizations, such as the American Institute of Certified Public Accountants (AICPA®) and the Institute of Management Accountants (IMA®).
- Analyze, evaluate, and organize financial data to facilitate managerial decision making.
- Conduct an in-depth analysis of an organization's financial information and provide a written assessment of the results.
IFRS® is a registered trademark of the International Reporting Standards Foundation.
AIPCA® is a registered trademark of the American Institute of Certified Public Accountants.
IMA® is a registered trademark of the Institute of Management Accountants.
Programmatic Admission Requirements
You will need to provide an official transcript of your completed bachelor’s or master’s degree showing proof of completion of this required coursework:
- Auditing: 3 credit hours
- Cost Accounting or Managerial Accounting: 3 credit hours
- Individual Federal Taxation: 3 credit hours
- Intermediate Accounting: 6 credit hours
Pre-admission courses must be grade C or better at the undergraduate level; B or better at the graduate level.
You will be required to submit a signed statement of understanding (SOU) to enroll in this program.
Please visit our APU graduate admission page for more information on institutional admission requirements.
Need help?
If you have questions regarding a program’s admission requirements, please contact the Admissions Team at 877-382-1783 or [email protected].
Degree at a Glance
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Institutional Requirements
3
|
|
Core Requirements
9
|
|
Major Requirements
6
|
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Concentration in CPA
9
|
|
Final Program Requirement
3
|
|
Elective Requirements
6
|
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Total Semester Hours
36
|
Degree Program Requirements
Institutional Requirements (3 semester hours)
|
Fundamentals of Business Analysis
3 |
| Total Semester Hours 3 |
Students are required to take BUSN604 as the first course and then should take the first three Core Requirements. If you have a bachelor's degree in a business program that is accredited by ACBSP, AACSB, or IACBE, you are NOT required to take the course listed above, and instead may take a master’s-level elective course.
Core Requirements (9 semester hours)
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Advanced Accounting
3 |
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Accounting Theory and Concepts
3 |
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Financial Reporting & Analysis
3 |
| Total Semester Hours 9 |
Major Requirements (6 semester hours)
|
Select 2 courses from the following:
6 |
|
International Accounting
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Individual Tax Research and Planning
|
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Advanced Federal Taxation
|
|
Advanced Cost Accounting
|
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Managerial Accounting
|
|
Forensic Accounting
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| Total Semester Hours 6 |
Concentration in CPA (9 semester hours)
This concentration is designed for students who have a solid understanding of accounting concepts. Mastery of accounting disciplines such as auditing, financial reporting, cost/management accounting, regulation, and taxation is expected from prospective students. This concentration could serve as a review of concepts that may be necessary for the CPA exam.
Objectives
Upon successful completion of this concentration, the student will be able to:
- Apply appropriate Generally Accepted Accounting Principles (GAAP) to various scenarios regarding auditing, business environment and concepts, financial reporting, regulation, and taxation.
- Solve problems relating to auditing, business environment and concepts, financial reporting, regulation, and taxation.
- Demonstrate written communications skills in preparing solutions addressing complex accounting problems and situations.
- Illustrate critical thinking and problem-solving skills in formulating solutions to cases.
Concentration Requirements (9 semester hours)
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Select 3 courses from the following:
9 |
|
Advanced Business Concepts
|
|
Comprehensive Financial Accounting
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Advanced Auditing Topics
|
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Business Law and Taxation
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| Total Semester Hours 9 |
Final Program Requirement (3 semester hours)
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Financial Accounting Theory Capstone 1
3 |
| Total Semester Hours 3 |
Elective Requirements (6 semester hours)
|
Select any graduate courses not already taken to fulfill the requirements listed above. 6 |
| Total Semester Hours 6 |
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Taken once all other requirements have been met.