General Accounting

When you are working in the profession or thinking about a career change, flexibility is essential. This traditional 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.

Program Requirements [30 - 42 credits]

The M.S. in Accounting and Business Advisory Services program requires 30 credits of coursework plus a maximum of 12 credits of foundation coursework for those students with an undergraduate degree not in business or accounting.

Foundation Courses [Waiveable]

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

Required Core Courses [15 Credits]

All students in the program will take 15 credits of required courses.
Course No.	Title	Credits
ACCT 624	Accounting Analytics Prerequisite: ACCT 512 or equivalent or permission	3
ACCT 680	Taxation of Entities Prerequisites: ACCT 514	3
ACCT 740	Advanced Topics in Assurance Services Prerequisites: ACCT 512 or equivalent	3
ACCT 752 ~or~ INSS 605	Topics in Information Systems Prerequisites: ACCT 505 ~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

Electives

Students pursuing the "General Accounting" option are required
to take 15 elective credits.
Students pursuing one of the program's "specializations" are required
to take 6 elective credits.
Course No.	Title	Credits
ACCT 513	Intermediate Accounting III Prerequisite: Completed or concurrent enrollment in ACCT 511.	3
ACCT 514	Fundamentals of Income Taxation Prerequisite: ACCT 505.	3
ACCT 605	Performance Management & Accounting Controls Prerequisite: ACCT 504 or ACCT 505.	3
ACCT 635	Financial Statement Analysis Prerequisite: ACCT 504 or ACCT 505.	3
ACCT 655	Tax Policy	3
ACCT 701	Accounting Ethics Prerequisite: ACCT 505.	3
ACCT 702	Federal & State Governmental Accounting Prerequisite: ACCT 505.	3
ACCT 720	Strategic Probability Analysis Prerequisite: Enrolled in the program or by permission.	3
ACCT 755	Advanced Financial Reporting Issues Prerequisite: ACCT 511.	3
ACCT 770	Seminar in Current Topics in Accounting Prerequisite: ACCT 511.	3
ACCT 795	Graduate Internship Prerequisite: Enrolled in the program or by permission.	3
ACCT 797	Special Topics in Accounting Prerequisite: ACCT 505 or by permission of the instructor.	3
ECON 710	Economics of Sustainability and Social Responsibility	3
ENTR 760	Social Enterprise and Entrepreneurship Prerequisite: FIN 505	3
FIN 700	Financial Statement Analysis Prerequisite: ACCT 505 and FIN 505	3
FIN 715	Investment Analysis Prerequisite: FIN 505	3
FIN 720	Global Finance Prerequisite: FIN 605	3
FIN 725	Risk Management Prerequisite: FIN 605	3
FIN 730	Fixed Income Analysis	3
FIN 750	Real Estate Investment Prerequisite: FIN 605	3
FIN 780	Business Valuation Prerequisite: FIN 605	3
FIN 797	Special Topics in Financial Management Prerequisite: FIN 640 or FIN 605	3
INSS 611	Data Science Toolkit I	1.5
INSS 612	Data Science Toolkit II Prerequisite: INSS 611	1.5
INSS 671	Systems Analysis & Design	3
INSS 722	Visual Business Intelligence	3
INSS 753	Internet and Network Security Prerequisite: INSS 605	3
INSS 797	Advanced Topics in Information Systems Prerequisite: INSS 605 or INSS 640	3
MGMT 798	Global Field Study Prerequisite: By permission	3
PUAD 622	Public Budgeting and Fiscal Administration	3
PUAD 700	Concepts & Practices of Nonprofits	3
PUAD 785	Public Sector Performance	3
TAXA 650	Tax Research and Writing	3
TAXA 651	Fundamentals of Federal Income Tax I	3
TAXA 652	Corporate Taxation Prerequisite: TAXA 651	3
TAXA 653	Partnership Taxation Prerequisite: TAXA 651	3
TAXA 654	Tax Practice & Procedure Prerequisite: TAXA 651	3

Program Learning Goals

Competency 1: Analytical and Critical Thinking Skills 

Learning Objective 1.1: Graduates will understand and apply the regulatory environment surrounding the accounting profession, as it pertains to external reporting.

Learning Objective 1.2: Graduates will use financial analysis to solve business problems and recommend actions that maximize shareholder value.

Learning Objective 1.3: Graduates will evaluate cost and control systems for their effectiveness in measuring performance.
Competency 2: Research Skills 

Learning Objective 2.1: Graduates will use appropriate professional research sources in investigating financial accounting reporting practices.
Competency 3: Application of Information Systems and Technology 

Learning Objective 3.1: Graduates will recommend information technology to support and advance business strategy and operations.
Competency 4: Ethical Perspective 

Learning Objective 4.1: Graduates will identify and analyze ethical dilemmas and recommend appropriate resolutions.
Competency 5: Effective Communication Skills

Learning Objective 5.1: Graduates will prepare an effectively written report, using appropriate data, analysis, and conclusions.

Merrick School of Business

General Accounting