M.S. in Accounting Curriculum

The curriculum of the Master of Science in Accounting program is designed to provide students with an in-depth examination of critical accounting, tax and financial issues. For those with a prior background in accounting, students will take a total of 31 credit hours. Of the 31 required hours, a minimum of 22 must be in accounting courses.

The MSA is a thirty-one-credit hours degree with Full-Time and Part-Time attendance options. The Full-Time program begins in August and can be completed in nine months across two semesters. For those with non-business or international backgrounds who have not completed required background courses, completion of up to nine hours of prerequisites may be necessary. These students will begin their studies in late May, before beginning more advanced courses in August. They will complete 31 more hours of classes over the fall and spring semesters to earn the degree. All students must have completed introductory accounting courses (equivalent to Fundamentals of Accounting I and II) prior to being considered for admission to the MSA program.

The program may be completed on a Part-Time basis in some instances. Flexibility in scheduling is required for students pursuing the MSA on a Part-Time basis, as not all courses will be available in a night offering. Full-Time students take four courses within each module while Part-Time students take two courses in each module. Please note that scholarships are not available to Part-Time students. International students must be Full-Time students due to visa restrictions.

In the SMU Cox MSA Program, students will choose from one of three tracks: Assurance and Advisory, Taxation, and Information Systems. The core of the tracks overlaps as a base knowledge is required for both the CPA Exam and success in all areas of business. The differences between the tracks allow students the opportunity to signal an area of expertise to prospective employers while also gaining advanced training that will equip them for their career. Students' track choices generally align with their initial positions.

Curriculum

The SMU Cox MSA Program may be pursued full-time in nine months over two semesters (twelve months beginning in the summer for those requiring background courses) . All SMU Cox graduate classes are offered in six-week modules (half-semesters) with two modules offered in the fall and two in the spring term. Almost all classes are worth two credit-hours.

Students coming into the program with a degree from a four-year university who have completed the required background courses (see Admissions page for detailed information) will begin classes in August. These students will be waived out of the required 9 hours of background courses that are completed by some students in the summer, and they will complete 31 hours over two semesters to earn the degree.

Students coming into the program who have not completed the required background courses (see Admissions page for detailed information) will begin classes in late May. These students will take up to 9 hours of classes during the summer term before beginning more advanced courses in August. They will complete 31 more hours of classes over the fall and spring semesters to earn the degree.

All students must have completed introductory accounting courses (equivalent to Fundamentals of Accounting I and II) prior to being considered for admission to the MSA program.

The program may be completed on a part-time basis in some instances. Flexibility in scheduling is required for students pursuing the MSA on a part-time basis, as not all courses will be available in a night offering. Full-time students take four courses within each module while part-time students take two courses in each module. Please note that scholarships are not available to part-time students. International students must be full-time students due to visa restrictions.

Track Overview

In the SMU Cox MSA Program, students can choose from one of three tracks: Assurance and Advisory, Taxation, and Information Systems. The core of the tracks overlaps, as a base knowledge is required for both the CPA Exam and success in all areas of business. The differences between the tracks allows students the opportunity to signal an area of expertise to prospective employers while also gaining advanced training that will equip them for their career. Students' track choices generally align with their initial career positions.

MASTER’S OF SCIENCE IN ACCOUNTING
Curriculum (As of Fall 2023 Entry)
Total Credit Hours: 31
Total Credit Hours with Background Courses: 40
See

Background Courses – Summer: Up to nine credit hours based on admission evaluation.
Intermediate Accounting I
Federal Income Tax
Intermediate Accounting II
Information Systems and Assurance

A sample* curriculum for a full-time student pursuing the Assurance and Advisory Track would be:

Term 1 - Fall: 16 Credit Hours

Fall Module A Courses
Advanced Corporate Taxation
Financial Reporting & Analysis I
Business Ethics for Accountants
Mergers & Acquisitions or One Elective (M&A required unless you've taken Advanced Accounting at the undergraduate level)

Fall Module B Courses
Accounting Data Analytics
Financial Reporting & Analysis II
Audit Procedures
Advanced Topics in Accounting or One Elective (Advanced Topics required unless you've taken Advanced Accounting at the undergraduate level)

Term 2 - Spring: 15-17 Credit Hours

Spring Module A Courses
Audit Research
Accounting-Based Valuation
Accounting for Income Taxes
One Elective

Spring Module B Courses (Three Elective Courses Totaling Six Credit Hours)
Electives to choose from:
Taxes & Business Strategy
Advanced AIS
Sustainability Reporting
Non-corporate Entity Accounting


A sample* curriculum for a full-time student pursuing the Taxation Track would be:

Term 1 - Fall: 17 Credit Hours

Fall Module A Courses
Advanced Corporate Taxation
Tax Research
Business Ethics for Accountants
Mergers & Acquisitions or One Elective (M&A required unless you've taken Advanced Accounting at the undergraduate level)

Fall Module B Courses
Accounting Data Analytics
Taxation of Mergers & Acquisitions
Audit Procedures
Advanced Topics in Accounting or One Elective (Advanced Topics required unless you've taken Advanced Accounting at the undergraduate level)

Term 2 - Spring: 14 Credit Hours

Spring Module A Courses
Entity Taxation
Seminar in International Taxation
Accounting for Income Taxes
One Elective

Spring Module B Courses (Three Elective Courses Totaling Six Credit Hours)
Advanced Partnership Taxation
Electives to choose from:
Taxes & Business Strategy
Advanced AIS
Sustainability Reporting
Non-corporate Entity Accounting

A sample* curriculum for a full-time student pursuing the Information Systems Track would be:

Term 1 - Fall: 16 Credit Hours

Fall Module A Courses
Intermediate Taxation
Accounting & Audit Research
Business Communications
One Elective

Fall Module B Courses
Accounting Data Analytics
Advanced AIS
Database Design for Business Applications
One Elective

Term 2 - Spring: 15-17 Credit Hours

Spring Module A Courses
Advanced Accounting I
IT Auditing
Information Systems Elective
One Elective

Spring Module B Courses
Business Ethics for Accounting
Information Systems Elective
One or Two Electives