The Master of Science in Accounting degree program is designed to provide students with the advanced study in accounting necessary to prepare for the CPA examination. This program equips students with the knowledge and skills needed in the profession of accounting. Graduates of the program are prepared for employment opportunities with industry, government, and public accounting firms. The M.S. in Accounting requires 30 graduate credit hours and can be completed in one year (12 months) by full time students who first enroll in either the fall or summer semesters. All classes in the M.S. in Accounting program are taught only at the Huntsville campus.
Students lacking an undergraduate degree in accounting are required to complete extensive prerequisite coursework before admission to the program.
As a professional program the mission of the M.S. in Accounting is to provide students with the functional competencies necessary to enter the accounting profession and to enable students to meet the minimum educational requirements for taking the Uniform Certified Public Accountant (CPA) Examination in Texas.
The M.S. in Accounting program provides students with a thorough grounding in the technical core competencies for entry into the accounting profession as identified by the American Institute of Certified Public Accountants (AICPA). In 1999 the AICPA established the Core Competency Framework for Entry into the Accounting Profession (the Framework). That Framework identifies six functional competencies as most aligned with the value contributed by accounting professionals: decision modeling, risk analysis, measurement, reporting, research, and leveraging technology.
The M.S. in Accounting program allows students to meet the minimum legislatively mandated requirement of 150 hours of college credit to qualify to sit for the Uniform CPA Examination in Texas. An additional requirement is that the student must have completed 30 hours of advanced accounting course work to qualify to sit for the examination. The M.S. in Accounting program provides the course work necessary to meet these requirements over and above the 120 hours for undergraduate degree completion.
Applicants seeking admission to the M.S. in Accounting program must:
- hold a baccalaureate degree in accounting from an AACSB-accredited university
- possess an overall undergraduate GPA of 3.0 or better, and
- possess a GPA in advanced accounting coursework of 3.0 or better.
The GPA is based on a four-point scale, and only courses from the baccalaureate degree granting institution are used for determining graduate admission. Students who are not in good standing at another college or university are not eligible for admission into any of the College of Business Administration’s graduate programs.
Students who earned a baccalaureate degree from a recognized accredited university in the United States must submit the following:
- Graduate Admissions
- Application fee
- Official transcript(s) of all previous college work
- Official GMAT (Graduate Management Admission Test) score
- Resume (emailed to firstname.lastname@example.org)
International students must submit all of the above information plus:
- Official TOEFL score of at least 79 (or IELTS score of at least 6.5)
- English translations of official transcripts
In addition to the GPA requirements mentioned above, students who earned a baccalaureate degree from a recognized accredited university in the United States must satisfy one of the following two criteria to be admitted into SHSU’s M.B.A. program.
- Applicants with an undergraduate GPA from their degree granting U.S. institution of 3.5 or higher will be admitted without a GMAT score.
- Applicants with an undergraduate GPA from their degree granting U.S. institution of less than 3.5 will be required to take the GMAT and will be subject to the formula requirement of 1100 on [(200 X undergraduate GPA at degree granting institution) + GMAT score] or 1150 on the same formula using only upper-division courses. Applicants with formula scores below these standards but at least 950 (or 1000 using the upper-division formula) will be invited to submit additional material for review by the Graduate Admissions Committee.
Applicants should note that:
- The undergraduate GPA is the GPA from courses taken at the degree granting institution. Transfer grades are not used in the computation of this undergraduate GPA.
- The advanced hours undergraduate GPA is the GPA from junior and senior (3000- and 4000-) level courses taken at the degree granting institution. Transfer grades are not used in the computation of this undergraduate GPA.
Students who earned a baccalaureate degree from a university located outside of the United States must satisfy both of the following to be admitted into SHSU’s M.B.A. program.
- GMAT score of at least 450
- i-TOEFL score of at least 79 or IELTS score of at least 6.5
Applicants without a Baccalaureate Degree in Accounting
Students seeking admission to the M.S. in Accounting who do not hold a baccalaureate degree in accounting from an AACSB-accredited university must complete extensive prerequisite undergraduate coursework before being allowed to enter the program.
Stem Requirements for Business Graduates (from AACSB-accredited programs)
Students who have a business (non-accounting) degree from a university that is AACSB-accredited must complete the following undergraduate accounting course requirements as prerequisites for graduate accounting courses.
Stem Requirements for Non-Business Graduates
In addition to the above-listed accounting courses, students seeking the M.S. in Accounting who do not hold a baccalaureate business degree from an AACSB-accredited program must complete the following course requirements as prerequisites to graduate accounting courses. Baccalaureate degrees from foreign universities not accredited by the Association to Advance Collegiate Schools of Business (AACSB, International) will be treated as non-business degrees. The graduate stem courses (5300s) do not apply to the 30-hour graduate credit hour requirement of the Master of Science in Accounting degree.
|1||The combination of BANA 2372 and MGMT 4370 can be substituted for BANA 5300.|
|2||The combination of ECON 2302 and ECON 2301 can be substituted for ECON 5300.|
|3||The combination of FINC 3310 and FINC 3320 can be substituted for FINC 5300.|
The program requires thirty graduate credit hours and can be completed in one year (12 months) by full-time students who first enroll in either the fall or summer semesters.
|Choose all from:
ACCT 5336 <ACCT 568> Governmental and Non-for-Profit Accounting
ACCT 5311 <ACCT 580> Advanced Topics in Financial Accounting
ACCT 5324 <ACCT 582> Information Systems Audit and Assurance
ACCT 5352 <ACCT 584> Corporate and Pass Through Entity Taxation
ACCT 5379 <ACCT 586> Professional Ethics and Responsibilities
ACCT 5399 <ACCT 599> Advanced Auditing Theory and Practice1
Choose one from:
|3||COBA Electives||Choose one from:
All graduate courses in the College of Business Administration2
|1||ACCT 5399 <ACC 599> is a capstone course that satisfies the comprehensive exam requirement. A grade of B or better is required for graduation.|
|2||Non-COBA courses must be approved by the Chair of the Department of Accounting.|