Jul 17, 2024  
2014-2015 Graduate Catalog 
2014-2015 Graduate Catalog [Not Current Academic Year. Consult with Your Academic Advisor for Your Catalog Year]

Accountancy, M.S.


The Master of Science in Accountancy Program (MSACCY) provides a broad based business education that equips students with the necessary technical knowledge, communication skills, and critical thinking abilities expected by employers.

The goals of the Master of Science in Accountancy are to provide graduates with…

  1. Oral communication skills
  2. Written communication skills
  3. Research skills
  4. Ethical awareness
  5. Global awareness
  6. Technological skills
  7. Analytical problem solving skills
  8. Financial risk assessment skills

Admission Requirements

General Requirements

MSACCY requires all students entering to have a four-year undergraduate degree (or the foreign equivalent) from an accredited institution.  The undergraduate degree may be in any discipline.

  • For students with a Bachelor of Business Administration (BBA) degree in accounting from a program accredited by the Association to Advance Collegiate Schools of Business (AACSB), the MSACCY generally requires a minimum of 36 semester hours.
  • Up to seventy-five semester hours could be required for students with:
    1. a BBA or MBA degree in an area other than accounting
    2. a degree in an area other than business administration
    3. a business degree from a program not accredited by the AACSB


Basic Prerequisites

There are 9 hours of basic prerequisite courses that must be completed prior to graduate admission.  These courses include

  • a college-level calculus course, MATH 1314 Elements of Calculus with Applications
  • ACCT 2331 Financial Accounting (Principles of Accounting I)
  • ACCT 2332 Managerial Accounting (Principles of Accounting II).

The basic prerequisite courses may be taken at a community college, at UH through the Certificate in Accountancy Program (CAP), or at any accredited college or university.

Accounting Foundation Courses

There are 18 hours of accounting foundation courses and these courses include

  • ACCT 5367 Intermediate I
  • ACCT 5368 Intermediate II
  • ACCT 5331 Federal Income Tax I - Individual
  • ACCT 5335 FInancial Statement Auditing
  • ACCT 5337 Management (Cost) Accounting
  • ACCT 5371 Accounting Information Systems.

Students who have not completed the accounting foundation courses at an AACSB accredited institution must complete the accounting foundation courses at an AACSB accredited institution.  Students who need to complete these courses may take them at UH through CAP or at any other AACSB accredited institution.

In order for courses in this section to be waived, the courses must be no older than 5 years at the time of entry into the MSACCY and come from an AACSB accredited institution.

Business Foundation Courses

There are 12 hours of business courses required for the MSACCY and these courses include

These courses will automatically be waived for students who have earned a Bachelor’s degree in Business or an MBA from an AACSB accredited university, if the courses are no older than 5 years at the time of entry into the MSACCY.

Students who have previously completed a business degree from a non-AACSB accredited school are generally required to complete the business foundation courses as part of their MSACCY degree plan.

Students who did not earn a business degree, but believe that they completed one or more of these courses as part of their Bachelor’s or Master’s degree from an AACSB accredited institution may petition to have these courses waived.  A decision will be made on these petitions after admittance into the MSACCY Program.  Any business foundation courses being waived can be no older than 5 years at the time of entry into the MSACCY.  Please see your MSACCY Advisor before your first semester to discuss the waiver process.

Important Program Notes:

Time Limitation

Students who have a degree plan of 36 semester hours must complete the degree program within five years.  Students who have a degree plan of more than 36 semester hours must complete the degree program within seven years; however, the last 36 semester hours must be completed within the five-year period preceding graduation.

Continuous Enrollment

Unless students petition for a leave of absence, they must maintain continuous enrollment during the fall and spring semesters.  Students who are out of the program for more than one calendar year will be under the jurisdiction of the catalog in effect at the time of reentry.

Students who fail to maintain continuous enrollment for more than two calendar years must reapply for admission to the program, pay the Bauer College application fee, and must meet admission requirements in effect at that time.

Effective Semester of Admission

Admission is granted only for a specific semester.  If students wish to postpone enrollment, they must secure approval from the Accountancy and Taxation Programs Office.  The first semester in which students, as graduate students, complete graduate-level work that applies toward a degree is the effective semester of admission.

Degree Requirements

General Course Requirements

All students admitted into the MSACCY program will be required to complete:

Total: 15.0 Credit Hours

Accounting Electives

All MSACCY students will be required to take 12 hours of accounting electives.  These accounting electives must be taken at the 7000-level.

Total: 12.0 Credit Hours

Business or Accounting Electives

The MSACCY degree plan will require 9 hours of business or accounting electives. These courses must be taken at the graduate level. The accounting electives must be 7000 level courses. The business electives can be either 6000- or 7000-level courses.

None of the other MSACCY degree requirements can count in this section.  This includes the business foundation courses (BZAN 6310 , FINA 6387 , MARK 6A61 , and MANA 6A32 ).

Total: 9.0 Credit Hours

Program Total: 36.0 Credit Hours


To develop depth in a given area of specialization, it is recommended that students complete at least four (4) designated courses within a track.

IT Systems Risk Management

Any four approved “MIS” courses may be selected to complete the Risk track.  Accounting courses from this track are not required; however, highly recommended.