Program Requirements

Program Requirements [30 - 42 credits]

(Effective January 2018)

The M.S. in Accounting and Business Advisory Services program requires 30 credits of coursework plus a maximum of 27 credits of foundation coursework for those students with an undergraduate degree not in business or accounting.

Foundation Courses [0-12 credits]

Foundation Coursework Note

To meet accounting undergraduate equivalency requirements, students may be required to complete some or all of the courses listed below. A maximum of 12 credits of the Foundation Coursework may be waived.

Course No.	Title	Credits
ACCT 505	Accounting Essentials Prerequisite: graduate standing	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

Degree Requirements [30 credits]

18 Credits Required and 12 Elective Courses

**Required Courses [9 credits]**
Course No.	Title	Credits
ACCT 740	Advanced Topics in Assurance Services¹ Prerequisite: ACCT 512	3
ACCT 752 -or- INSS 605	Advanced Topics in Accounting Systems¹ Prerequisite: ACCT 505 -or- IT for Business Transformation	3 3
FIN 605	Financial Management Prerequisite: FIN 505	1.5
FIN 625	Corporate Finance Prerequisite: FIN 605	1.5

¹lf this course was taken as part of prior undergraduate degree, it must be substituted with an additional accounting course below.

**Choose three courses [9 credits] from the following to complete the required courses:**
Course No.	Title	Credits
ACCT 513	Intermediate Accounting III^2,3 Prerequisite: ACCT 511	3
ACCT 514	Fundamentals of Income Taxation^2,3 Prerequisite: ACCT 505	3
ACCT 601	Forensic Accounting Principles³ Prerequisite: ACCT 505	3
ACCT 605	Performance Management and Accounting Controls^2,3 Prerequisite: ACCT 505	3
ACCT 630	Financial Statement Analysis³ Prerequisite: ACCT 505	3
ACCT 650	Law, Regulation and Professional Responsibility³ Prerequisite: ACCT 505	3
ACCT 680	Taxation of Entities³ Prerequisite: ACCT 514	3
ACCT 701	Accounting Ethics³ Prerequisite: ACCT 505	3
ACCT 702	Federal and State Government Accounting³ Prerequisite: ACCT 505	3
ACCT 720	Design Managerial Cost and Control Systems Prerequisite: ACCT 605	3
ACCT 755	Advanced Financial Reporting Issues³ Prerequisite: ACCT 511	3
ACCT 770	Seminar in Current Topics in Accounting³ Prerequisite: ACCT 511	3
ACCT 795	Graduate Accounting Internship	3
ACCT 797	Special Topics in Accounting Prerequisite: ACCT 605	3

²Required elective if no equivalent course at the undergraduate level.

³Available as elective only to students who have not taken equivalent courses in their undergraduate program.Electives: Select four elective courses [12 credits]
Students should work with the program director to determine what coursework works best for them to satisfy their 12 credits of electives from 6XX or 7XX level ACCT, INSS or FIN courses as well as PUAD 622, based on their prior undergraduate business and accounting coursework, professional experience and career goals. Electives
from other areas can be taken with the approval of the program director.

Course No.	Title	Credits
ACCT 655	Tax Policy	3
ACCT 680	Taxation of Entities **	3
ACCT 770	Seminar in Current Topics in Accounting **	3
ACCT 780	Sustainability Accounting	3
ACCT 797	Special Topics in Accounting	3
FIN 700	Financial Reporting	3
FIN 705	Advanced Financial Analysis	3
FIN 715	Investment Analysis	3
FIN 720	Global Finance	3
FIN 725	Risk Management	3
FIN 735	Portfolio Management	3
FIN 750	Real Estate Investment	3
FIN 770	New Venture Financing	3
FIN 780	Business Valuation	3
FIN 797	Special Topics in Financial Management	3
INSS 641	Leadership of the IT Function	3
INSS 650	Networking and Telecommunications	3
INSS 651	Database Management Systems	3
INSS 671	Systems Analysis and Design	3
INSS 753	Information Security in Assurance	3
INSS 765	e-Commerce Technologies and Applications	3
INSS 797	Advanced Topics in Information Systems	3
MGMT 745	Managing the Sustainable Enterprise	3
MGMT 757	e-Commerce and Supply Chain Management	3
PUAD 622	Public Budgeting and Fiscal Administration	3

Merrick School of Business