General Accounting

When you are working in the profession or thinking about a career change, flexibility is essential. This tradtional track allows you to earn your M.S. in Accounting and Business Advisory degree and provides options for you to pursue the courses that fit best in your career plan.

Foundation Courses (0-12 Credits)

Up to 12 Foundation Credits may be waived. Please speak with your adviser.
Course No.	Title	Credits
ACCT 505	Accounting Essentials Prerequisite: Graduate Standing or ACCT 201	1.5
ACCT 510	Intermediate Accounting I Prerequisite: ACCT 505 or ACCT 301	3
ACCT 511	Intermediate Accounting II Prerequisite: ACCT 510 or ACCT 302	3
ACCT 512	Auditing Prerequisite: ACCT 505 or ACCT 401	3
FIN 505	Essentials of Finance Prerequisite: Graduate Standing or FIN 331	1.5

Required Core Courses (9 Credits)

All students in the program will take 9 credits of required courses.
Course No.	Title	Credits
ACCT 740	Advanced Topics in Assurance Services¹ Prerequisites: ACCT 512 or ACCT 402	3
ACCT 752 ~or~ INSS 605	Topics in Accounting Systems¹ Prerequisites: ACCT 505 or ACCT 402 ~or~ IT for Business Transformation	3 3
FIN 605	Financial Management Prerequisite: FIN 505.	1.5
FIN 625	Corporate Finance Prerequisites: FIN 505	1.5
	¹ If this course was taken as part of a prior undergraduate degree, it must be substituted with an INSS 605.

Accounting Courses (9 credits)

Tailor your interests with these additional Accounting courses. Choose 9 credits.
Course No.	Title	Credits
ACCT 513	Intermediate Accounting III^2,3 Prerequisites: ACCT 511 or ACCT 310	3
ACCT 514	Fundamentals of Income Taxation^2,3 Prerequisites: ACCT 505 or ACCT 405	3
ACCT 601	Forensic Accounting Principles³ Prerequisites: ACCT 505 or ACCT 412	3
ACCT 604	Litigation Support Prerequisite: ACCT 505	3
ACCT 605	Performance Management and Accounting Controls Prerequisites: ACCT 505 or ACCT 404	3
ACCT 624	Finance and Accounting Analytics Prerequisite: ACCT 512	3
ACCT 635	Financial Statement Analysis³ Prerequisite: ACCT 505	3
ACCT 650	Law, Regulation, Professional Responsibility³ Prerequisites: ACCT 505 or ACCT 420	3
ACCT 655	Tax Policy Offered by the UBalt School of Law for LLM/M.S. Taxation	3
ACCT 680	Taxation of Entities³ Prerequisites: ACCT 514 or ACCT 406	3
ACCT 701	Accounting Ethics ³ Prerequisites: ACCT 505 or ACCT 413	3
ACCT 702	Federal and State Government Accounting³ Prerequisites: ACCT 504 or ACCT 414	3
ACCT 720	Strategic Profitability Analysis Prerequisite: ACCT 605	3
ACCT 755	Advanced Financial Reporting Issues³ Prerequisites: ACCT 511 or ACCT 403	3
ACCT 770	Seminar in Current Topics in Accounting Prerequisites: ACCT 511 or ACCT 411	3
ACCT 795	Graduate Accounting Internship Prerequisites: Permission or ACCT 495	3
ACCT 797	Special Topics in Accounting Prerequisite: ACCT 505	3
	² Required elective if no equivalent course at the undergraduate level. ³ Available as elective only to students who have not taken equivalent courses in their undergraduate program.

Accounting Electives (12 Credits)

For General Accounting: Students should work with the program director to determine what coursework works best for them to satisfy the 12 credits of electives from 600 and 700-level ACCT, INSS or FIN courses, as well as PUAD 622. Decisions should be based on the student's prior undergraduate business and accounting coursework and their professional experience and career goals. Electives from other areas can be taken with the approval of the program director. Students may not take both versions of the following cross-listed courses: ACCT624/FIN624; and ACCT 635/FIN 700.

Merrick School of Business

General Accounting

General Accounting

Foundation Courses (0-12 Credits)

Required Core Courses (9 Credits)

Accounting Courses (9 credits)

Accounting Electives (12 Credits)

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