Master of Science in Accounting (MS)

The Master of Science in Accounting (MS) degree is designed to provide advanced accounting preparation for public, private, and governmental accounting careers. The MS will also contribute to students seeking to sit for the Texas State Board of Public Accountancy prerequisites for the Uniform CPA Examination.


The graduate degree programs are accredited by the Association to Advance Collegiate Schools of Business (AACSB) International.

Admission Requirements

A student interested in the MS program must meet the general admission requirements outlined in the Graduate section of this catalog as well as meet College of Business requirements. The admission decision is based on a combination of factors including, undergraduate cumulative GPA, an essay, an interview and professional work experience.

Regular (Degree-Status) Admission for the Master of Science in Accounting Program

Applicants must be admitted by the Office of Graduate Studies and the College of Business.  Admission to the MS degree program requires the following: 

  1. Undergraduate degree from an accredited university. Students without a recent bachelor's degree in business or its equivalent may be required to completed additional coursework.
  2. Cumulative undergraduate grade point average (GPA) of 2.75 or better on a 4.0 scale or has a GPA of 3.0 or better for the last 60 earned hours of undergraduate credit.  The admissions process takes a holistic approach to review applications. Therefore, individuals with a GPA between 2.50 and 2.74 should contact the director for individual review. 
  3. Essay describing answering the prompt: “Please share your short-term and long-term career goals. Explain how the graduate business degree contributes to accomplishing these goals.” The essay should not exceed 500 words.

Academic Performance Standards

In order to show academic progress, a graduate business student must maintain a cumulative GPA of 3.0 or higher. A student with a cumulative GPA below 3.0 will be placed on probationary status, academic suspension or academic dismissal as described in the Admission Information and Requirements section of the Academic Catalog. A graduate business student is considered to be in good standing if he or she has:

  1. A cumulative GPA of 3.0 or higher.
  2. No more than two grades of “C” in core courses.
  3. No grade lower than “C” in core courses counted toward their graduate business degree.
  4. An approved degree plan.

Probationary Status

A student is placed on probation when his or her cumulative GPA falls below 3.0. A student can stay in probationary status for a maximum of 12 semester credit hours or two consecutive semesters.

Academic Suspension

A student who is on academic probation for more than two consecutive semesters will be suspended from the program. A student under suspension cannot enroll in any course for one semester. A suspended student may request to return to the program by submitting a written petition to the Director of Graduate Programs in Business at least 30 days prior to the start of the semester in which they intend to return. In the petition, the student must identify the problem(s) with their academic performance and steps intended to improve their academic performance. If the petition is approved, the student may return to the program in probationary status.

Academic Dismissal

After the second academic suspension, a student will be dismissed from the graduate business program. A dismissed student may request readmission to the program by submitting a written petition to the Director at least 30 days prior to the start of the semester in which they intend to return. The petition must identify the problem(s) with the student’s past academic performance and steps planned to improve future academic performance. Readmission to the program may be possible, but no specific time for a decision is established.

The Two-C Rule

A maximum of two “C” grades in core courses (or six SCH) will be accepted toward the graduate degree.

Repeating a Course (“C” or lower grade)

A student may petition to retake a course to improve a grade. Courses with a grade of “C” or lower may be repeated only once.

Transfer Credit

A new student may transfer a maximum of two courses (6 SCH) from an accredited institution by:

  1. Submitting an Approval for Transfer of Credits form to the Director of the Graduate Programs in Business.
  2. Submitting a (official catalog) description of the course to the Director.
  3. Submitting an official transcript showing a grade of "B" or better in the course(s).
  4. Obtaining written approval for the courses from the Director, who will include the transferred hours in the Graduate Degree Plan.
  5. Transfer coursework will not be considered or applied to the student's degree that will be more than six (6) years old at the time the degree is awarded.

A current student in good academic standing may transfer a maximum of six graduate credit hours from an accredited institution by:

  1. Attaining degree status and having a cumulative GPA of 3.0 or better.
  2. Submitting the official catalog description of the transfer courses to the Director at least four weeks prior to enrollment. A course syllabus may be required.
  3. Obtaining written approval for the course by the Director prior to enrollment.
  4. Earning a “B” or better in the course.
  5. Requesting that the university where the student took the course send an official transcript (showing the final grade) to the Director.
  6. Adhering to the University guidelines and policies regarding the transfer of courses.

Admission to Candidacy and Degree Plan

Admission to the graduate business program does not constitute admission to candidacy. Admission to candidacy will be granted to a degree status student who has completed at least 12 semester hours of graduate credit with a cumulative GPA of 3.0 or more. The student must submit an Application for Admission to Candidacy form.

The Director and the Dean must approve the Application for Admission to Candidacy. The approval of the Application for Admission to Candidacy is granted by the Dean upon approval from the Office of Graduate Studies. Failure to fulfill this requirement may prevent the student from enrolling in the next semester.

Program Learning Goals

  • Program Goal 1: Mastery of Content: Graduates will demonstrate an ability to think critically and solve accounting problems.
  • Program Goal 2: Ethics: Graduates will effectively evaluate ethical situations that a CPA might face in a business setting, incorporating the laws and standards relating to financial reporting and the importance of personal integrity.
  • Program Goal 3: Global Perspective: Graduates will be proficient in handling global accounting issues, including the ability to tailor accounting practices to a global economy.
  • Program Goal 4: Communications: Graduates will demonstrate communication skills appropriate for high-level managers.

MS in Accounting Degree Program Requirements

The MS in Accounting requires 30 semester credit hours (SCH), including 21 SCH of core courses and 9 SCH of electives. A student with a non-accounting undergraduate degree must complete some prerequisite courses with a grade of “C” or greater before he or she can be fully admitted to the MS program; these courses cannot be used to fulfill the requirements of the MS degree. A student whose non-accounting undergraduate program contained subject matter equivalent to that required by the prerequisite courses may be exempted from selected courses. A student may also be exempted through examination or transfer of approved credit. Specific program requirements will be determined during the admission process, which includes a complete review of undergraduate transcripts and work experience.

Prerequisite Courses
ACCT 2301Principles of Accounting3
ACCT 2302Principles of Managerial Accounting3
ACCT 3321Intermediate Accounting I3
ACCT 3322Intermediate Accounting II3
ACCT 3333Federal Income Tax I3
ACCT 4322Auditing3
FINA 5300Concepts of Finance3
Total Hours21
Core Courses
ACCT 5311Advanced Auditing3
ACCT 5312Accounting Information Systems & Controls3
ACCT 5317Accounting for Managerial Decision Making3
ACCT 5314Accounting Theory3
ACCT 5315Seminar on Tax Consulting, Planning and Research3
ACCT 5332Data Analytics in Accounting3
FINA 5310Theory of Financial Management3
Elective Courses9
Select three of the following:
Managerial Economics
International Trade and Business
Investment Analysis and Management
International Finance
Fin Mrkt and Inst
Organizational Behavior
Business Analytics and Modeling
Human Resource Management
Entrepreneurship and Innovation
Special Topics
Management Information Systems
Data Com and Network
App Database Management
Info Syst Analysis
Special Topics in MISY
Marketing Management
International Marketing
Independent Study in Management
Total Hours30