Program Overview

Program Overview

The Master of Science in Accounting (MS) program is designed to provide students with a comprehensive education in accounting, preparing them for successful careers in the field.

Foundation Core

The foundation core courses may be waived based on coursework completed at an accredited institution according to the following criteria:

• Completion of 2 directly related undergraduate courses of at least 3 credits within 6 years of initial enrollment with at least a 'B.'
• Completion of one directly related graduate course of 3 or more credits within 6 years of initial enrollment with at least a 'B.'
• Completion of 15 or more undergraduate credits in a discipline specific to the course to be waived with an average of at least a 'B.'

The foundation core courses include:

• MBA 804: Financial Accounting for Managers (3 credits)
• MBA 802: Business Economics for Decision-Making (3 credits)
• MBA 810: Business Analytics and Statistics (3 credits)
• MBA 808: Creating Value Through Finance (3 credits)
• TAX 503: Fundamental Concepts of Taxation (2 credits)
• TAX 504: Sales and Exchanges of Property (2 credits)
• LAWG 610: Business Law for CPA Majors (4 credits)
• General Business Credits Without Waivers (20 credits)

Accounting Specialization Courses

Waiver and/or substitution may be granted based upon transcript review. Some of the guidelines are listed below:

• An accounting information system course with at least a B is required to waive ACC 662 Modeling of Accounting Information Systems.
• Two cost/managerial accounting courses with at least a B are required to waive ACC 613 Accounting for Planning and Control.
• Two intermediate financial accounting courses with at least a B are required to waive ACC 615 Financial Reporting I.
• Intermediate Accounting II from an AACSB accredited business school with at least a B is required to waive ACC 618 Financial Reporting II.
• Other waivers are determined by the Accounting Department.

The accounting specialization courses include:

• ACC 662: Modeling of Accounting Information Systems (3 credits)
• ACC 613: Accounting for Planning and Control (4 credits)
• ACC 615: Financial Reporting I (3 credits)
• ACC 618: Financial Reporting II (3 credits)
• ACC 620: Accounting Entities (3 credits)
• ACC 632: Auditing (3 credits)
• ACC 635: Advanced Auditing and Emerging Attestation (3 credits)
• ACC 649: Contemporary Accounting Issues (3 credits)
• ACC 692Q: Research Project (3 credits)
• TAX 612: Taxation of Entities for Accountants (3 credits)
• ACC 060A: CPA Review - Financial Accounting Reporting (0 credits)
• ACC 060B: CPA Review - Auditing and Attestation (0 credits)
• Accounting Credits Without Waivers (30 credits)
• Total Credits Without Waivers (50 credits)

Accounting Substitutions

Depending on the number of credits waived, additional credits must be taken from the list below.

• ACC 638: Forensic Accounting and Fraud Examination (3 credits)
• ACC 664: Advanced Auditing and Analytics (3 credits)
• ACC 675: International Accounting (3 credits)
• ACC 684: Strategic Cost Management and Technologies (3 credits)
• ACC 685: Analytics for Fraud Detection and Risk Assessment (3 credits)
• ACC 600: Independent Study in Graduate Accounting (1-9 credits)
• TAX 625: Tax Practice, Procedure and Research (3 credits)
• FIN 647: Advanced Corporate Finance (3 credits)

Breadth Elective

• IS 522: Advanced Spreadsheet Skills (Optional) (3 credits)

Program Requirements

A minimum of 30 resident credits (A + B + C ≥ 30) and 24 credits in accounting and tax courses (B + C ≥ 24) at Pace are required to receive the MS in Accounting degree. Students can take waived or substituted courses at their option, although these courses are not required for graduation. If a student takes courses that have been substituted, the required substitutions from section C must still be taken. Students can also complete the MS in Accounting degree program online.