Program Overview

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Master of Science in Accounting

The Master of Science in Accounting is a minimum 36 semester credit hours degree program that prepares students for a variety of accounting careers by providing comprehensive training in accounting to develop future leaders in professional and corporate accounting.

Program Overview

The Jindal School offers two options for students:

• The Flex Program allows students the flexibility to complete the program at their own pace and tailor their degree in preparation for specific career goals by choosing one of the six tracks.
• The Cohort Program is a two-year program in which students take all courses together as a cohort, designed for students from various backgrounds to gain knowledge to pursue opportunities in public accounting.

Admission Requirements

To apply for this degree program, an undergraduate degree is required (all majors are considered). Students must maintain a 3.0 grade-point average (GPA) in both core (core and track related core) courses and in all graduate courses taken in the degree program, excluding program prerequisites to qualify for the MS degree.

Program Prerequisites

Students pursuing the Master of Science in Accounting degree program are required to fulfill one semester credit hour of MAS 6102 Professional Development course. Students can also satisfy the professional development requirement by taking ACCT 6388 Accounting Communications. Prior to enrolling in ACCT 6V98 Accounting Internship course, students must have completed either MAS 6102 or ACCT 6388.

Course Requirements

Core Courses

Students are required to take the following core courses and also select a specific track to satisfy the requirements for the degree program:

• ACCT 6330 Intermediate Financial Accounting I
• ACCT 6331 Cost Accounting
• ACCT 6332 Intermediate Financial Accounting II

Tracks

The program offers six tracks:

• Track 1: Advanced Professional Accounting
• Track 2: Professional Accounting
• Track 3: Taxation
• Track 4: Risk Assurance/Internal Auditing
• Track 5: Accounting Analytics
• Track 6: Research Foundations in Accounting

Track 1: Advanced Professional Accounting

• Track 1 Related Core Courses (15 semester credit hours):
  • ACCT 6333 Advanced Financial Reporting
  • ACCT 6335 Ethics for Professional Accountants
  • ACCT 6353 Fundamentals of Taxation II
  • ACCT 6365 Governmental and Not-For-Profit Accounting
  • ACCT 6373 Advanced External Auditing
• Track 1 Related Elective Courses* (12 semester credit hours):
  • ACCT 6193 Professional Accounting - Regulation
  • ACCT 6194 Professional Accounting - Business
  • ACCT 6291 Professional Accounting - Financial
  • ACCT 6292 Professional Accounting - Audit
  • Choose six credit hours of ACCT electives (preferably in the areas of tax and auditing to bolster the knowledge in preparation for a career in public accounting)

Track 2: Professional Accounting

• Track 2 Related Core Courses (15 semester credit hours):
  • ACCT 6333 Advanced Financial Reporting
  • ACCT 6334 Auditing
  • ACCT 6335 Ethics for Professional Accountants
  • ACCT 6350 Fundamentals of Taxation I
  • ACCT 6353 Fundamentals of Taxation II
• Track 2 Related Elective Courses* (12 semester credit hours):
  • ACCT 6320 Database Foundations or ACCT 6321 Database Applications for Business Analytics in Accounting or ACCT 6343 Accounting Information Systems or ACCT 6344 Financial Statement Analysis
  • ACCT 6345 Business Valuation or ACCT 6383 Fraud Examination or ACCT 6384 Analytical Reviews Using Audit Software
  • ACCT 6365 Governmental and Not-For-Profit Accounting
  • ACCT 6388 Accounting Communications or any elective ACCT prefix course

Track 3: Taxation

• Track 3 Related Core Courses (15 semester credit hours):
  • ACCT 6350 Fundamentals of Taxation I
  • ACCT 6353 Fundamentals of Taxation II
  • ACCT 6354 Partnership Taxation or ACCT 6367 Multijurisdictional Taxation
  • ACCT 6356 Tax Research
  • ACCT 6370 Business Law
• Track 3 Related Elective Courses* (12 semester credit hours):
  • ACCT 6333 Advanced Financial Reporting
  • ACCT 6334 Auditing
  • ACCT 6335 Ethics for Professional Accountants
  • ACCT 6365 Governmental and Not-For-Profit Accounting

Track 4: Risk Assurance/Internal Auditing

• Track 4 Related Core Courses (15 semester credit hours):
  • ACCT 6336 Information Technology Audit and Risk Management
  • ACCT 6380 Internal Audit
  • ACCT 6382 Advanced Internal Audit
  • ACCT 6383 Fraud Examination or ACCT 6384 Analytical Reviews Using Audit Software
  • ACCT 6386 Governance Risk Management and Compliance
• Track 4 Related Elective Courses* (12 semester credit hours):
  • Choose 12 semester credit hours of JSOM masters level courses with at least 6 semester credit hours with an ACCT prefix

Track 5: Accounting Analytics

• Track 5 Related Core Courses (15 semester credit hours):
  • Choose 6 semester credit hours from Set A, 3 semester credit hours from Set B, and 6 semester credit hours of master-level courses offered within JSOM
  • Set A:
    • ACCT 6333 Advanced Financial Reporting
    • ACCT 6341 Planning, Control and Performance Evaluation
    • ACCT 6342 Strategic Cost Management
    • ACCT 6344 Financial Statement Analysis
    • ACCT 6345 Business Valuation
  • Set B:
    • ACCT 6320 Database Foundations or ACCT 6321 Database Applications for Business Analytics in Accounting
    • ACCT 6338 Accounting Systems Integration and Configuration
    • ACCT 6384 Analytics Reviews Using Audit Software
    • BUAN 6324 Business Analytics with SAS or BUAN 6356 Business Analytics with R
    • FIN 6301 Financial Management
    • OPRE 6332 Spreadsheet Modeling and Analytics
• Track 5 Related Elective Courses* (12 semester credit hours):
  • Choose 12 semester credit hours of JSOM masters level courses with at least 6 semester credit hours with an ACCT prefix

Track 6: Research Foundations in Accounting

• Track 6 Related Core Courses (15 semester credit hours):
  • OPRE 6301 Statistics and Data Analysis
  • BUAN 6312 Applied Econometrics and Time Series Analysis
  • FIN 6350 Advanced Corporate Finance
  • MECO 6303 Business Economics or MECO 6345 Advanced Managerial Economics
  • ACCT 7323 Empirical Research in Accounting and Economics
• Track 6 Related Elective Courses* (12 semester credit hours):
  • Choose 12 semester credit hours of JSOM masters/PhD level courses with at least 6 credit hours with an ACCT prefix

Graduate Certificate in Research Foundations in Accounting

The program requires 15 semester credit hours minimum. Courses required for graduate certificate in research foundations in accounting:

• OPRE 6301 Statistics and Data Analysis
• BUAN 6312 Applied Econometrics and Time Series Analysis
• FIN 6350 Advanced Corporate Finance
• MECO 6303 Business Economics or MECO 6345 Advanced Managerial Economics
• ACCT 7323 Empirical Research in Accounting and Economics

Faculty

The faculty for the Master of Science in Accounting program includes:

• Professors:
  • Ashiq Ali
  • William M. Cready
  • Umit G. Gurun
  • Stanimir Markov
  • Suresh Radhakrishnan
• Clinical Professors:
  • John Barden
  • John Gamino
• Associate Professors:
  • Zhonglan Dai
  • Rebecca Files
  • Surya N. Janakiraman
  • Ningzhong Li
  • Ramachandran (Ram) Natarajan
  • Naim Bugra Ozel
  • Gil Sadka
  • Jieying Zhang
  • Yuan Zhang
  • Yibin Zhou
• Assistant Professors:
  • Ying Huang
  • Meng Li
  • Maria Loumioti
• Senior Lecturers:
  • Tiffany A. Bortz
  • Richard Bowen
  • Mary Beth Goodrich
  • Jennifer G. Johnson
  • Chris Linsteadt
  • Joseph Mauriello
  • Steven Solcher
  • Kathy Zolton