Master of Science in Accounting

This is an archived copy of the 2019-2020 catalog. To access the most recent version of the catalog, please visit catalog.shsu.edu.

The Master of Science in Accounting program is designed to provide students with the advanced study in accounting necessary to prepare for the Uniform Certified Public Accountant (CPA) examination. This program focuses on the knowledge and skills needed in the profession of accounting.  Graduates of the MS in Accounting program are prepared for employment opportunities in a variety of accounting career paths including with public/industry/government/nonprofit firms.

The MS in Accounting requires thirty (30) graduate credit hours and can be completed in one year (12 months) by full time students who possess an appropriate undergraduate degree in accounting and who first enroll in MS in Accounting program in either fall or summer semesters.

The MS in Accounting program allows students possessing an undergraduate degree in accounting to meet the minimum legislatively mandated requirement of 150 semester hours of college credit to qualify to sit for the Uniform CPA Examination in Texas.  Students seeking additional information on the Uniform CPA Examination should check the Texas State Board of Public Accountancy homepage

All classes in the MS in Accounting program are taught only at the Huntsville campus.

Mission

The MS in Accounting is a professional program with the mission of providing students with the skills-based 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.

Vision

The MS 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). The AICPA’s Core Competency Framework identifies six technical competencies as most aligned with the value contributed by accounting professionals:

  • Risk Assessment, Analysis and Management
  • Measurement Analysis and Interpretation
  • Reporting
  • Research
  • Systems and Process Management
  • Technology and Tools

Applicants seeking admission to the Master of Science in Accounting program must:

  1. Complete the online graduate application form.
  2. Pay the application fee.

Additionally, applicants must submit the following material directly to the Office of Graduate Admissions:

  1. Official transcript(s) from all previous college work (except SHSU graduates).
  2. An official GMAT score.
  3. A current resume.

Graduate Application Deadlines

U.S. Citizens

  • Fall - August 1
  • Spring - December 1
  • Summer - May 15

International Students

  • Fall - June 25
  • Spring - November 12
  • Summer - April 9

Admission Criteria

  1. Meet or exceed one of the following formulas:
    1. 200 (Undergraduate GPA) + GMAT Score >= 11001
    2. 200 (Advanced Hours Undergraduate GPA) + GMAT Score >= 11502
  2. Have a minimum overall undergraduate GPA of 3.0
  3. Have a minimum advanced accounting coursework GPA of 3.0
  4. Hold a Bachelor's degree in Accounting from a U.S. Institution
  5. GMAT Waiver Requests: Undergraduate GPA1 of 3.5 or higher allows for a comprehensive review of academic performance and consideration for the GMAT waiver

Stem Requirements for Non-Business Graduates and Non-Accounting Graduates

Students seeking admission to the Master of Science in Accounting Program who do not have a baccalaureate degree in accounting from an Association to Advance Collegiate Schools of Business (AACSB International) accredited university will be required to take substantial stem courses before being allowed in the MS in Accounting program. Baccalaureate degrees from foreign universities not accredited by AACSB International are treated as non-business degrees. Additionally, graduate stem courses (5300s) do not apply to the 30-hour graduate credit hour requirement of the ACCT degree. Contact the graduate advisor for details.

Stem Courses Required

Stem Courses Required
ACCT 2301Principles of Financial Acc3
ACCT 2302Principles of Managerial Acc3
ACCT 3313Intermediate Accounting I3
ACCT 3314Intermediate Accounting II3
ACCT 3324Prn Accounting Systems Design3
ACCT 3347Cost Accounting3
ACCT 3353Income Tax Accounting3
ACCT 4315Advanced Accounting I3
ACCT 4316Advanced Accounting II3
ACCT 4372Auditing Principles3
BANA 5300Quantitative Tools For Busines (or both BANA 2372 and MGMT 3370)3
BUAD 3335Business Communication3
BUAD 3355Business Law3
ECON 5300Economic Principles And Policy (or both ECON 2302 and ECON 2301)3
FINC 3320Business Finance3
MGIS 3310Principles of MIS3
MGMT 3310Principles Of Management3
MKTG 3310Principles Of Marketing3
Total Hours54
Master of Science in Accounting
Courses
ACCT 5311Adv Topics-Financial Reporting 13
ACCT 5324Info Sys Auditing & Assurance 13
ACCT 5336Gov & Not-For-Profit Acc 23
ACCT 5352Corp & Pass Thru Entity Tax 13
ACCT 5379Prof Ethics & Responsibility 23
ACCT 5399Advancd Auditng Theory & Pract 2,33
Restricted Electives
Select three of the following:9
Seminar in Accounting Theory
Financial Statement Analysis
Managerial Accounting Applcatn
Estate Planng,Trusts,Nonprofit
Analytics in Accounting
Erp Business Proc Integration
COBA Electives
Select any graduate course from the College of Business Administration 43
Total Hours30