Required Courses for Master of Science in Accountancy (M.S.A.)
The Master of Science in Accountancy (M.S.A.) degree is granted to students who satisfactorily complete a minimum of 30 semester hours at the 6000-level in the John B. and Lillian E. Neff College of Business and Innovation.
| Code | Title | Hours |
|---|---|---|
| Accounting Core Courses | ||
| ACCT 6130 | Advanced Financial Accounting 1 | 3 |
| ACCT 6190 | Contemporary Accounting Problems | 3 |
| ACCT 6250 | Corporate Taxation | 3 |
| ACCT 6600 | Data Analytics | 3 |
| GENERAL M.S.A. 2 | ||
| Advanced Managerial Accounting | 3 | |
| Advanced Topics In Accounting Information Systems | 3 | |
| Governmental And Not-For-profit Accounting | 3 | |
| Business Valuation And Analysis | 3 | |
| Advanced Auditing | 3 | |
| Fraud and Forensic Accounting | 3 | |
| ACCT 6510 | Auditing Concepts | 3 |
| ACCT 6520 | Regulation Capstone | 3 |
| ACCT 6530 | Comprehensive Financial Accounting and Reporting | 3 |
| ACCT 6540 | Business Environment | 3 |
| Independent Study In Accounting | ||
| Business Electives - 6 hours (2 courses): | ||
|
Two graduate business courses.
|
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| Corporate Finance | 3 | |
| Strategic Marketing And Analysis | 3 | |
| Results-Based Management | 3 | |
| International Business | 3 | |
| Supply Chain Management | 3 | |
| Information Technology And E-Business | 3 | |
| SPECIALIZED M.S.A. TRACKS 3 | ||
| AUDITING & IT TRACK 3 | ||
|
Accounting Electives (12 hours) - Choose 4 courses from the following:
|
||
| Governmental And Not-For-profit Accounting | 3 | |
| Advanced Auditing | 3 | |
| Fraud and Forensic Accounting | 3 | |
| Advanced Topics In Accounting Information Systems | 3 | |
| ACCT 6600 | Data Analytics for Accountants | 3 |
| Independent Study In Accounting | ||
| Business Electives (6 hours) - Choose 2 courses from the following: | ||
| Business Intelligence Management | 3 | |
| Information Integration and Data Management | 3 | |
| Management of Information Systems Security | 3 | |
| FINANCIAL REPORTING AND FINANCE TRACK 3 | ||
|
Accounting Electives (12 hours) - Choose 4 courses from the following:
|
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| International Accounting And Taxation | 3 | |
| Corporate Taxation | 3 | |
| Advanced Managerial Accounting | 3 | |
| Governmental And Not-For-profit Accounting | 3 | |
| Business Valuation And Analysis | 3 | |
| ACCT 6600 | Data Analytics for Accountants | 3 |
| Independent Study In Accounting | ||
|
Business Electives (6 hours) - Choose 2 courses from the following:
|
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| Corporate Finance | 3 | |
| Advanced Corporate Finance | 3 | |
| Investments And Security Analysis | 3 | |
| Derivative Securities | 3 | |
| STRATEGIC MANAGERIAL ACCOUNTING AND OPERATIONS MANAGEMENT TRACK 3 | ||
|
Accounting Electives (12 hours) - Choose 4 courses from the following:
|
||
| International Accounting And Taxation | 3 | |
| Advanced Managerial Accounting | 3 | |
| Advanced Topics In Accounting Information Systems | 3 | |
| Governmental And Not-For-profit Accounting | 3 | |
| Business Valuation And Analysis | 3 | |
| ACCT 6600 | Data Analytics for Accountants | 3 |
| Independent Study In Accounting | ||
|
Business Electives (6 hours) - Choose 2 courses from the following:
|
||
| Corporate Finance | 3 | |
| Supply Chain Management | 3 | |
| Business Intelligence Management | 3 | |
| Quality Management and Six Sigma | 3 | |
| Supply Chain Resources Management | 3 | |
| Total Hours | 24 | |
| 1 |
ACCT 4130 at the undergraduate level |
| 2 |
M.S.A. 4 Core courses (12 hours) above required for all M.S.A. students. |
| 3 |
M.S.A. Elective courses for the "General M.S.A." and the "Specialized M.S.A. Tracks": 18 hours (6 courses) - at least 12 credit hours (4 courses) of Accounting Electives. |
Other UT graduate courses are allowed as electives with pre-approval from the M.S.A. academic advisor. If a student takes one of the courses above at the undergraduate level (specifically ACCT 4130, ACCT 4250 and ACCT 4410), these courses may not be taken at the graduate level. This does not reduce the number of credit hours or courses required to earn the M.S.A. degree. The student will select a different option with the Accounting Department Chair and M.S.A. Program Advisor. Other courses from the Neff College of Business and Innovation (or, in the case of a J.D./M.S.A. student, a course from the College of Law) may also be approved for the three areas above, with good cause shown, by the Accounting Department Chair and/or M.S.A. Program Advisor.
MSA COMMON BODY OF KNOWLEDGE
Based on the candidate’s prior course work, any or all of the M.S.A. Common Body of Knowledge may be waived (each course is three semester hours):
If a student can demonstrate that he/she has completed equivalent course work at the undergraduate level prior to admission to the M.S.A. program and has earned a grade of C (2.0) or better in the course(s), the corresponding course below may be waived. The undergraduate and graduate equivalents are below.
| Code | Title | Hours |
|---|---|---|
| ACCT 5000 | Financial And Managerial Accounting 1 | 3 |
| ACCT 3100/5100 | Financial Accounting and Analysis | 3 |
| ACCT 3110/5110 | Intermediate Financial 1 | 3 |
| ACCT 3120/5120 | Intermediate Financial 2 | 3 |
| ACCT 3210/5210 | Individual Taxation | 3 |
| ACCT 3310/5310 | Accounting Information Systems And Controls | 3 |
| ACCT 3320/5320 | Cost Accounting | 3 |
| ACCT 4420/5420 | Auditing | 3 |
| FINA 5210 | Economics For Business Decisions 2 | 3 |
| FINA 5310 | Managerial Finance 3 | 3 |
| OSCM 5510 | Business Statistics With Computer Applications 4 | 3 |
| Total Hours | 33 | |
| 1 | |
| 2 | |
| 3 | |
| 4 |
Students must have an average GPA of 3.0 or higher in the common body of knowledge courses in order to proceed into 6000 level accounting classes.
Early admission/bridge program - BBA - M.S.A.
Undergraduate students accepted in the BBA-M.S.A. option will be admitted to the Master of Science in Accountancy program and allowed to complete up to three graduate-level classes (nine credit hours) during their final academic year of undergraduate studies. Students admitted into the pipeline program must apply for admission to the College of Graduate Studies for the semester that they intend to matriculate. They will then continue in the M.S.A. program upon completion of the undergraduate degree requirements. The graduate coursework (up to nine hours) may be applied to completion of both undergraduate and MSA degree requirements.
The following provisions apply for classes taken for graduate credit: 1) graduate classes taken at The University of Toledo only after the student is accepted in the M.B.A. joint program, 2) only BUAD 6200, BUAD 6300, BUAD 6400, BUAD 6500, BUAD 6800, ACCT 6130, ACCT 6190, ACCT 6250, ACCT 6600 may be included in the approved nine semester hours of graduate credit taken as an undergraduate.
Students must have at the time of application 1) a minimum of 3.0 cumulative undergraduate grade point average that will include undergraduate credits earned at other institutions and transferred to UT, 2) undergraduate advisor's approval, and 3) graduate advisor’s approval. Students interested in the joint B.B.A./M.S.A. program must submit 1) a letter of interest, 2) a completed graduate admission application, 3) at least 2 letter(s) of recommendation from faculty members. After successful completion of the application process, students will apply to the graduate program.
