Master of Science in Accounting
The Master of Science in Accounting (MSA) program provides students with the advanced knowledge and skills needed to excel in the accounting profession. Offered fully online, the program is designed to accommodate working professionals while delivering a rigorous curriculum that meets the educational requirements for professional certifications and licenses, including the Certified Public Accountant (CPA) license.
Graduates of the MSA program are well-prepared for diverse career opportunities across public accounting firms, corporate and industry roles, and positions in government and nonprofit organizations. Whether pursuing licensure or advancing within the field, students gain the technical expertise, ethical foundation, and professional readiness to thrive in today’s dynamic accounting landscape.
The MS in Accounting is taught 100% online and requires thirty (30) graduate credit hours. The program 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 the MS in Accounting program in either fall or summer semesters.
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 fully online.
Vision
Our vision is to empower future accountants not only to succeed on the CPA exam, but also to thrive as ethical, adaptable, and innovative contributors to the evolving world of business.
Mission
Our mission is to empower students to achieve their goals in the accounting profession and beyond. Through a supportive and challenging learning environment, the MS in Accounting program helps students build strength in the AICPA’s Core Competencies —while also developing the soft skills and confidence needed to succeed on the CPA exam. We are dedicated to preparing ethical, adaptable, and innovative professionals who are ready to thrive in today’s dynamic business world.
Additional information: Reference the Program Landing Page for additional information, such as cost, delivery format, contact information, or to schedule a visit.
Applicants seeking admission to the Master of Science in Accounting program must:
- Complete the online graduate application form.
- Pay the application fee.
- Submit official transcript(s) from all previous college work (except SHSU graduates) directly to the Office of Graduate Admissions.
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
- Have a minimum overall undergraduate GPA of 2.51
- Have a minimum advanced accounting coursework GPA of 2.52
- Hold a Bachelor's degree in Accounting from a U.S. Institution3
- 1
The Undergraduate GPA is the GPA from courses taken at the degree granting institution. Transfer grades are not used in the computation.
- 2
The advanced accounting coursework GPA is the GPA from junior- and senior- level accounting courses taken at the degree granting institution. Transfer grades are not used in this computation.
- 3
This requirement may be satisfied by completing 24 credit hours of upper-level accounting coursework at a U.S. Institution.
Prerequisite Coursework Requirements for Non-Business 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 prerequisite coursework 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 prerequisite courses (courses listed as 5300) do not apply to the 30-hour graduate credit hour requirement of the MS in Accounting degree. Contact the graduate advisor for details.
Prerequisite Courses Required
| Code | Title | Hours |
|---|---|---|
| Prerequisite Courses Required | ||
| ACCT 2301 | Principles of Financial Accounting | 3 |
| ACCT 2302 | Principles of Managerial Accounting | 3 |
| ACCT 3313 | Intermediate Accounting I | 3 |
| ACCT 3314 | Intermediate Accounting II | 3 |
| ACCT 3324 | Accounting Information Systems | 3 |
| ACCT 3347 | Cost Accounting | 3 |
| ACCT 3353 | Federal Taxation Concepts | 3 |
| ACCT 4317 | Advanced Financial Accounting | 3 |
| ACCT 4372 | Auditing Principles | 3 |
| BANA 3363 | Inter Business Analysis | 3 |
| BUAD 3335 | Business Communication | 3 |
| ECON 2301 | Principles Of Macroeconomics | 3 |
| ECON 2302 | Principles Of Microeconomics | 3 |
| FINC 3320 | Business Finance | 3 |
| MGIS 3310 | Principles of Management Information Systems (MIS) | 3 |
| MGMT 3310 | Principles Of Management | 3 |
| MKTG 3310 | Principles Of Marketing | 3 |
| Total Hours | 51 | |
| Code | Title | Hours |
|---|---|---|
| Master of Science in Accounting | ||
| Courses | ||
| ACCT 5311 | Advanced Financial Reporting I 1 | 3 |
| ACCT 5312 | Advanced Financial Reporting II 2 | 3 |
| ACCT 5324 | Information System Auditing & Assurance 1 | 3 |
| ACCT 5355 | Personal Tax Planning | 3 |
| ACCT 5360 | Analytics in Accounting | 3 |
| ACCT 5399 | Advanced Auditing Theory & Practice 2,3 | 3 |
| Restricted Electives | ||
| Select three of the following: | 9 | |
| Seminar in Accounting Theory | ||
| Financial Statement Analysis | ||
| Managerial Accounting Application | ||
| Multijurisdictional Taxation Concepts | ||
| Tax Research, Practice & Procedure | ||
| Professional Ethics & Responsibility | ||
| Current Issues in Assurance Services | ||
| Employee Benefit Plan Accounting & Assurance | ||
| COBA Electives | ||
| Select any graduate course from the College of Business Administration 4 | 3 | |
| Total Hours | 30 | |
- 1
Course is only offered during the Fall semester.
- 2
Course is only offered during the Spring Semester.
- 3
ACCT 5399 is the capstone course that satisfies the comprehensive exam requirement. A grade of B or better is required for graduation.
- 4
Any graduate course in COBA except 5300s, ACCT 5302, or ACCT 5304. Non-COBA courses must be approved by the Chair of the Department of Accounting.
The Texas Higher Education Coordinating Board (THECB) marketable skills initiative is part of the state’s 60x30TX plan and was designed to help students articulate their skills to employers. Marketable skills are those skills valued by employers and/or graduate programs that can be applied in a variety of work or education settings and may include interpersonal, cognitive, and applied skill areas.
The MS in Accounting is designed to provide graduates with the following marketable skills:
- Analysis and Decision Making: Our graduates will identify and apply appropriate, reliable, and verifiable measurements to analyze data for a given purpose and intended use.
- Communication: Our graduates will demonstrate active listening to ensure understanding, adapt messages to diverse audiences, use both accounting terminology and plain language appropriately, and engage in the exchange of constructive feedback.
- Critical Thinking: Our graduates will accurately identify organizational issues, analyze relevant data, apply structured reasoning to evaluate alternatives, and make informed decisions supported by evidence and logic.
- Research: Our graduates will identify, access, and apply relevant professional frameworks, standards, and guidance, as well as other information for analysis to make informed decisions.
- Risk Management: Our graduates will assess, analyze, and manage risk using appropriate frameworks, professional judgment, and skepticism for effective business management.
- Technology and Digital Acumen: Our graduates will compare and select appropriate technological tools to achieve desired outcomes and leverage relevant technologies to analyze data that supports well-founded recommendations and conclusions.
