Master of Science Students

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M.S. in Accounting Curriculum

The curriculum of the Master of Science in Accounting program is designed to provide students with an in-depth examination of critical accounting, tax and financial issues. Students will take a total of 32 credit hours. Of the 32 required hours, 22 must be in accounting courses.

Fall Term - 16 credit hours

Module A Courses

ACCT 6214 Mergers and Acquisitions

ACCT 6248 Advanced Corporate Taxation

Electives: Two Courses

Module B Courses

ACCT 6226 Accounting Information Systems

ACCT 6249 Entity Taxation

Electives: Two Courses

Spring Term - 16 credit hours

Module A Courses

ACCT 6215 Advanced Topics in Accounting

ACCT 6244 Audit Research

ACCT 6246 Noncorporate Entity Accounting

Electives: One Course

Module B Courses

ACCT 6242 Accounting for Income Taxes

ACCT 6243 Assurance Methodology

Electives: Two Courses


Master of Science in Accounting Degree Summary:

  • 16 credit hours of required accounting courses
  • 16 credit hours of elective courses
  • 32 credit hours total for Cox M.S.A. Degree

 

Assurance and Advisory Concentration: Students take these three courses as part of their elective course selections.
  • ACCT 6210 Financial Reporting and Analysis I
  • ACCT 6212 Financial Reporting and Analysis II
  • ACCT 6242 Accounting for Income Taxes

 

Tax Concentration: Students take these four courses as part of their elective course selections.
  • ACCT 6238 Taxation of Mergers and Acquisitions
  • ACCT 6239 Tax Research
  • ACCT 6240 Advanced Partnership Taxation
  • ACCT 6241 Seminar in International and State Taxation

 

In addition to taking the required accounting course and courses for their chosen concentration, all students must meet the degree requirement of taking one course in valuation. The course options are as follows:
  • ACCT 6213 Accounting-Based Valuation
  • FINA 6211 Valuation and Analysis (note course has prerequisite of FINA 6205 Finance Theory and Practice)

 

The Certified Public Accountant Exam ethics requirement for the state of Texas, if no met with undergraduate coursework, can be met by taking the following course:
  • BL 6325 Legal and Ethical Environment of Business for Accountants