College of Business and Innovation

Master of Science in Accountancy (M.S.A.)

The Master of Science in Accountancy (M.S.A.) is a 30 semester hour program.  It would typically include 24 semester hours of accounting classes and 6 hours of diversification electives.  The MSA program is designed to prepare students for a professional career in accounting and to fulfill the requirements to sit for the uniform CPA exam in the state of Ohio.


MSA Core Courses (Required of all students) 
9 hours, 3 classes

Acct 6130 External Financial Reporting III *
Acct 6190 Financial Contemporary Problems
Acct 6210 Research in Accounting and Taxation

* For students who have taken External Financial Reporting III previously as a UT undergraduate or an equivalent course (check with your advisor) somewhere else and received a C (2.0) or better, this course may not be taken at the graduate level.  If this applies to you, then increase the number of MSA Electives to a maximum of six (preferred) and/or increase Diversification Electives up to a maximum of three. You must take a total of ten courses beyond the MSA Common Body of Knowledge.

M.S.A. Electives
15 hours, 5 classes

Acct 6150 International Accounting and Taxation
Acct 6250 Taxation of Business Entities *
Acct 6310 Advanced Managerial Accounting
Acct 6330 Advanced Topics in Accounting Information Systems
Acct 6430 Business Valuation
Acct 6410 Governmental & Not-for-Profit *
Acct 6440 Advanced Auditing
Acct 6450 Fraud and Forensic Accounting

* For students who have taken Taxation of Business Entities and Governmental & Not-for-Profit previously as a UT undergraduate or an equivalent course (check with your advisor) somewhere else and received a C (2.0) or better, these courses may not be taken at the graduate level.

Diversification Electives *
6 hours, 2 classes

Buad 6200 Corporate Finance 
Buad 6300 Strategic Marketing & Analysis
Buad 6400 Results Based Management
Buad 6500 International Business
Buad 6600 Supply Chain Management
Buad 6800 Information Technology & E-Business
Buad 6900 Strategic Management Capstone

* Students must take at least two COBI 6000 level non-accounting classes.  If the class(es) is not listed above, then the MSA advisor's approval must be obtained.

MSA Common Body of Knowledge
0 - 30 hours, 0 - 10 classes

The common body of knowledge required for the MSA program includes a maximum of 30 hours (or 10 classes).  Based on the candidate's prior course work, any or all of the common body of knowledge may be waived:

Acct 5000 Financial and Managerial Accounting
Acct 3110 External Financial Reporting I *
Acct 3120 External Financial Reporting II *
Acct 3210 Individual Taxation *
Acct 3310 Accounting Information Systems and Controls*
Acct 3320 Internal Reporting*
Acct 4420 Auditing*
Bans 5210 Economics for Business Decisions
Fina 5310 Managerial Finance
Opmt 5510 Statistics for the MBA

* Students must have an average GPA of 3.0 or higher in these six courses in order to proceed into 6000 level accounting classes.

Last Updated: 3/22/15