Curriculum

Go beyond accounting fundamentals and master finance, information technology and tax, as well as soft skills like communication that are vital to launching and running with a career.

One step ahead of the pack.

Through rigorous classroom and hands-on learning you'll get a real-world education, including the global business experience that employers are looking for, and graduate one step ahead of the pack. Plus, you have the option to study for your CPA certificate — our students' results in this exam consistently surpass national averages. Our program forges a foundation for your future career opportunities yielding lifelong rewards.

Launch Your Career in Accounting

As an accounting professional, the bottom line among prospective employers and clients is your proven proficiency in technical knowledge, critical thinking and communication skills. With a Master of Science in Accounting degree from SMU Cox you can enhance your credibility and expand your career options in the fields of accounting and finance while you prepare for CPA certification.

The MSA is a 31-credit hour degree earned in person on the SMU campus. The program begins in August and can be completed in as few as nine months as a full-time student or eighteen months as a part-time student. Please note that international students must be full-time students due to visa restrictions, and part-time students are not eligible for scholarships.

All incoming students must have completed introductory accounting courses (equivalent to Fundamentals of Accounting I and II) prior to being considered for admission to the MSA program. For those international students or non-business undergraduate majors who have not completed the required background courses, completion of up to nine hours of prerequisites may be necessary. These students will begin their studies in late May and join the MSA program at its start in August.

The MSA may also be completed in as few as eighteen months on a part-time basis. Part-time students will take two courses each module, while full-time students take four. Please note that scholarships are not available to part-time students.

Curriculum

All SMU Cox graduate classes are offered in six-week modules (half-semesters) with two modules offered in the fall and two in the spring term. Almost all classes are worth two credit-hours.

Students entering the program with a degree from a four-year university who have completed the required background courses (see Admissions page for detailed information) will begin classes in August. These students will be waived out of the required 9 hours of background courses that are completed by some students in the summer.

Students coming into the program who have not completed the required background courses (see Admissions page for detailed information) will begin classes in late May. These students will take up to nine hours of classes during the summer term before beginning more the MSA degree program in August.

All students must have completed introductory accounting courses (equivalent to Fundamentals of Accounting I and II) prior to being considered for admission to the MSA program.

Track Overview

In the SMU Cox MSA Program, students can choose from one of three tracks: Assurance and Advisory, Taxation, and Information Systems. The core of the tracks overlaps, as a base knowledge is required for both the CPA Exam and success in all areas of business. The differences between the tracks allows students the opportunity to signal an area of expertise to prospective employers while also gaining advanced training that will equip them for their career. Students' track choices generally align with their initial career positions.

MSA Courses/Curriculum

MASTER OF SCIENCE IN ACCOUNTING
Total Credit Hours: 31
Total Credit Hours with Background Courses: 40

This is a representative curriculum for the program. To confirm the most up-to-date curriculum for your academic year, please contact your Enrollment Advisor here.

Background Courses – Summer: Up to nine credit hours based on admission evaluation.

  • Intermediate Accounting I
  • Federal Income Tax
  • Intermediate Accounting II
  • Auditing

A sample* curriculum for a full-time student pursuing the Assurance and Advisory Track would be:

Term 1 - Fall: 16 Credit Hours

Fall Module A Courses
Advanced Corporate Taxation
Financial Reporting & Analysis I
Business Ethics for Accountants
Mergers & Acquisitions or One Elective (M&A required unless you've taken Advanced Accounting at the undergraduate level)

Fall Module B Courses
Accounting Data Analytics
Financial Reporting & Analysis II
Audit Procedures
Advanced Topics in Accounting or One Elective (Advanced Topics required unless you've taken Advanced Accounting at the undergraduate level)

Term 2 - Spring: 15-17 Credit Hours

Spring Module A Courses
Audit Research
Accounting-Based Valuation
Accounting for Income Taxes
One Elective

Spring Module B Courses (Three Elective Courses Totaling Six Credit Hours)
Electives to choose from:
Taxes & Business Strategy
Advanced AIS
Sustainability Reporting
Non-corporate Entity Accounting


A sample* curriculum for a full-time student pursuing the Taxation Track would be:

Term 1 - Fall: 17 Credit Hours

Fall Module A Courses
Advanced Corporate Taxation
Tax Research
Business Ethics for Accountants
Mergers & Acquisitions or One Elective (M&A required unless you've taken Advanced Accounting at the undergraduate level)

Fall Module B Courses
Accounting Data Analytics
Taxation of Mergers & Acquisitions
Audit Procedures
Advanced Topics in Accounting or One Elective (Advanced Topics required unless you've taken Advanced Accounting at the undergraduate level)

Term 2 - Spring: 14 Credit Hours

Spring Module A Courses
Entity Taxation
Seminar in International Taxation
Accounting for Income Taxes
One Elective

Spring Module B Courses (Three Elective Courses Totaling Six Credit Hours)
Advanced Partnership Taxation
Electives to choose from:
Taxes & Business Strategy
Advanced AIS
Sustainability Reporting
Non-corporate Entity Accounting

A sample* curriculum for a full-time student pursuing the Information Systems Track would be:

Term 1 - Fall: 16 Credit Hours

Fall Module A Courses
Intermediate Taxation
Accounting & Audit Research
Business Communications
One Elective

Fall Module B Courses
Accounting Data Analytics
Advanced AIS
Database Design for Business Applications
One Elective

Term 2 - Spring: 15-17 Credit Hours

Spring Module A Courses
Advanced Accounting I
IT Auditing
Information Systems Elective
One Elective

Spring Module B Courses
Business Ethics for Accounting
Information Systems Elective
One or Two Electives

(Curriculum subject to change. See course details for more information.)

Some students' schedules may be adjusted to include other courses necessary for CPA Exam eligibility, as a result of prior coursework, or due to specific interests.

Classes meeting the specific requirements for CPA Exam qualification are available to MSA program students. Depending on which courses are necessary, the student's schedule will be adjusted to ensure CPA Exam qualification is satisfied. Most students can study for and take the CPA Exam during fall and will have taken all Exam sections by graduation from the program. Filing of CPA Exam qualification documents, connection to CPA Exam review providers and coordination of studies is guided by the program director. 

Beyond the Classroom

The best way to gain leadership experience and confidence is by connecting with people in leadership positions and immersing yourself in real world business environments. At SMU Cox, we bring opportunities for hands-on experience to life outside the typical classroom setting, tapping our strong ties with business leaders in Dallas and beyond. Among your experiential learning opportunities at SMU Cox:

  • Thanks to our global connections, the Business Leadership Center is able to schedule a robust seminar series led by Fortune 500 executives and forward-thinking entrepreneurs.
  • Applied leadership opportunities include the Nonprofit Consulting Program, which gives you the option to join a team of peers in addressing the challenges of a local not-for-profit organization.

See what you can do at the BLC

Highlight: Global Exposure Trips

Gain a global view of your field at SMU Cox in the classroom and beyond — we know how important it is today to understand business from an international perspective. As part of your studies, you'll have the option to join a professional development trip with a group of Cox graduate students from various programs. Short-term trips are organized through the Office of Global Operations, which provides Cox graduate students with the chance to study and experience political and economic trends outside the United States firsthand. MSA students may participate in international programs at the end of fall or over spring break if in good academic standing within the program. While some trips provide academic credit, these do not count toward the degree requirements. For assistance in reviewing academic plans, students should meet with student services or the program director early in the planning process.



Faculty: Learn from the Best

We don't just teach business — we're immersed in business. When they’re not educating you in applicable knowledge and skills, your professors are consulting for Fortune 500s, publishing books and research, running their own businesses and serving in government. Small class sizes and a calendar full of events where you can mingle informally mean you’ll be able to build one-on-one relationships with the academics and professionals who are invested in your future.

Meet more faculty

Meet the Faculty

william dillon

Gauri Bhat

Associate Professor of Accounting

Gauri Bhat has taught financial statement analysis for banks, financial accounting, and management accounting courses at graduate and undergraduate level.  Before entering academia, she worked as an auditor with KPMG and held a management position in the Corporate Banking Risk Administration Group at Citibank.



gandi profile pic

Susan Riffe

Clinical Professor of Accounting

Winner of numerous teaching awards, Susan Riffe leads graduate courses in financial accounting, financial reporting and analysis, and advanced topics including derivatives and foreign exchange. A member of the SMU faculty since 1992, she is passionate about giving her students a strong foundational understanding of financial statements and showing them that accounting is fun!

Headshot of Wendy Wilson, MSA professor

Wendy Wilson

Professor of Practice in Accounting

Wendy Wilson received her PhD from UNC-Chapel Hill, now teaching at SMU Cox in areas of federal taxation and intermediate accounting. Her research centers around international accounting, capital markets, earnings quality, and financial statement disclosure.