Accounting - M.S.A. Program Requirements

• Accounting
• Assurance Services Concentration
• Taxation Concentration
  

ACCOUNTING PROGRAM REQUIREMENTS (27 credits)
Course	Title	Credits
ACCT	53014	Advanced Accounting Systems	3
	53020	Corporate Accounting III	3
	53033	Income Taxation II	3
	53034	Nonprofit Accounting Auditing	3
	63022	Professional Issues and Ethics in Accounting	3
Graduate Business Courses *	9
ECON	62021	Business Conditions Analysis and Public Policy (3)
FIN	66061	Financial Management I (3)
MIS	64005	Statistics for Management (3)
Graduate Elective Courses: Students are encouraged, but not required, to select a course from the following. Graduate courses outside of the College of Business must be approved by the M.S.A. coordinator.	3
Graduate Accounting elective courses
ACCT	53013	Advanced Management Accounting (3)
	63024	IT Audit and Control (3)
	63025	Business Valuation (3)
	63030	International Accounting (3)
	63031	Advanced Auditing Theory and Practice (3)
	63032	Accounting Theory (3)
	63042	Taxation of Corporations and Shareholders (3)
	63043	Taxation of Partnerships and Partners (3)
	63045	Tax Research and Planning (3)
	63092	Internship (3)
	63098	Research in Accounting (3)
Graduate Business (Non-Accounting) elective courses
ECON	62022	Managerial Economics (3)
	62061	Monetary Theory and Policy (3)
	62076	International Finance(3)
FIN	66062	Financial Management II (3)
	66063	Financial Markets and Institutions (3)
	66064	International Financial Management (3)
CONCENTRATION REQUIREMENTS (6 credits) Choose one of the following concentrations:
Course	Title	Credits
Accounting (6) With the approval of the M.S.A. coordinator, the student may also structure a concentration tailored to the needs of the student by blending the two concentrations and the free elective.
Assurance Services (6)
ACCT	63024	IT Audit and Control	3
	63031	Advanced Auditing Theory and Practice	3
Taxation (6)
ACCT	63042	Taxation of Corporations and Shareholders	3
	63043	Taxation of Partnerships and Partners	3
TOTAL	33

NOTE: If an M.S.A. student took ACCT 43014, 43020, 43033, or 43034 as a Kent State accounting undergraduate (or took comparable classes in another accounting undergraduate program), the normally required comparable graduate course (ACCT 53014, 53020, 53033 and 53034) will not be required in the M.S. program. Rather, the student will substitute an additional accounting elective for each such course.

*During the admission evaluation, some or all of the above courses might be waived by the M.S.A. coordinator depending on the related undergraduate courses the student has previously taken. The student would then choose other non-accounting graduate business courses to make up the required 9 hours of non-accounting graduate business courses.