Naveen Jindal School of Management
Master of Science in Accounting
36 semester credit hours minimum
Beginning with spring 2024, the MS in Accounting will become the Master of Science in Accounting and Analytics.
Faculty
Professors: Ashiq Ali, William M. Cready, Umit G. Gurun, Stanimir Markov, Suresh Radhakrishnan, Gil Sadka
Associate Professors: Zhonglan Dai, Rebecca Files, Surya N. Janakiraman, Ningzhong Li, Maria Loumioti, Ramachandran (Ram) Natarajan, Naim Bugra Ozel, Jieying Zhang, Yuan Zhang, Yibin Zhou
Assistant Professors: Rafael Copat, Ying Huang, Jedson Pinto, Kirti Sinha
Clinical Professor: John Gamino
Professors of Instruction: Mary Beth Goodrich, Chris Linsteadt
Associate Professor of Instruction: Jennifer G. Johnson
Assistant Professor of Instruction: Joseph Mauriello
Professors of Practice: Gregory Ballew, Tiffany A. Bortz
Associate Professors of Practice: Steven Solcher, Kathy Zolton
Degree Requirements
The Master of Science in Accounting is a minimum 36 semester credit hours degree program that prepares students for a variety of accounting careers by providing the students comprehensive training in accounting to develop future leaders in professional and corporate accounting. The Jindal School offers two options for students.
(1) The Flex Program allows students the flexibility to complete the program at their own pace and tailor their degree in preparation for specific career goals by choosing one of the six tracks. Tracks 1, 2 and 3 provide the opportunity for the students to take the CPA exam, subject to the requirements of each state's board of public accountancy. While tracks 1 and 2 are meant for students with an accounting and non-accounting background respectively, track 3 is meant for students with an interest in specializing in tax. Track 4 focuses on preparing the students for a career in internal audit and risk assurance. Track 5 prepares students for a career in corporate accounting and accounting analytics. Track 6 trains students interested in pursuing a PhD program or a research career outside academia. All tracks offer the opportunity to select electives from various fields, including corporate accounting, assurance services, taxation services, internal audit, and governmental accounting. Students must complete both core and elective requirements of a chosen track. Admission to the program occurs in Fall, Spring, and Summer semesters.
(2) The Cohort Program is a two-year program in which students take all courses together as a cohort. It is designed for students from various backgrounds to gain knowledge to pursue opportunities in public accounting. Special admissions requirements, tuition, fees and waiver policy apply. Admission to the program occurs only in the Fall semester.
To apply for this degree program, an undergraduate degree is required (all majors are considered). Students must maintain a 3.0 grade-point average (GPA) in both core (core and track related core) courses and in all graduate courses taken in the degree program, excluding program prerequisites to qualify for the MS degree.
Program Prerequisites
Students pursuing the Master of Science in Accounting degree program are required to fulfill one semester credit hour of MAS 6102 Professional Development course. Students can also satisfy the professional development requirement by taking ACCT 6388 Accounting Communications. Prior to enrolling in ACCT 6V98 Accounting Internship course, students must have completed either MAS 6102 or ACCT 6388. All program prerequisites must be satisfied within the first semester of graduate study as a degree-seeking student. Degree credit is not earned for program prerequisites; however, the grade achieved in prerequisites will count toward the student's grade-point average (GPA).
Course Requirements
Core Courses: 12 semester credit hours
Students are required to take the following core courses and also select a specific track to satisfy the requirements for the degree program.
ACCT 6330 Intermediate Financial Accounting I
ACCT 6331 Cost Accounting: Foundations and Evolutions
ACCT 6332 Intermediate Financial Accounting II
ACCT 6374 Advanced Data Analytics for Accountants and Auditors
Students who have earned an undergraduate degree in Accounting may be waived from up to 9 hours of the above courses when the students' academic performance in these undergraduate courses meets or exceeds the standards established by the Accounting Area. The approved waived core courses will be replaced with any Accounting master level elective course to enhance students' specialized accounting knowledge.
Track 1: Advanced Professional Accounting: 24 semester credit hours
Track 1 Related Core Courses (12 semester credit hours)
This specific track requires students to have an accounting background.
ACCT 6333 Advanced Financial Reporting
ACCT 6335 Ethics for Professional Accountants
ACCT 6353 Fundamentals of Taxation II
ACCT 6392 Advanced Auditing
The Track 1 related Core Courses prepare students for the Core Sections of the CPA exam.
Track 1 Related Elective Courses (12 semester credit hours)1
ACCT 6291 Professional Accounting - Financial
ACCT 6292 Professional Accounting - Audit
ACCT 6293 Professional Accounting - Regulation
Students sitting for the CPA Exam should choose the discipline section of the CPA Exam that focuses on the area of practice they wish to specialize. It is recommended students take a minimum of 6 hours from the suggested course set in their selected discipline section.
Business Analysis & Reporting (BAR)
BAR candidates would likely be interested in pursuing a career in assurance or advisory services, financial statement analysis and reporting, technical accounting, or financial and operations management.
ACCT 6341 Planning, Control and Performance Evaluation
ACCT 6344 Financial Statement Analysis
ACCT 6345 Business Valuation
ACCT 6365 Governmental and Not-For-Profit Accounting
ACCT 6384 Analytical Reviews Using Audit Software
OPRE 6332 Spreadsheet Modeling and Analytics
Information Systems and Control (ISC)
ISC is focused on technology and business controls for candidates interested in pursuing a career in assurance or advisory services related to business processes, information systems, information security and governance, and IT audits.
ACCT 6313 Cybersecurity Fundamentals
ACCT 6336 Information Technology Audit and Risk Management
ACCT 6343 Accounting Information Systems
ACCT 6380 Internal Audit
ACCT 6386 Governance, Risk Management and Compliance (GRC)
Tax Compliance & Planning (TCP)
TCP would cover taxation topics involving more advanced individual and entity tax compliance, as well as personal financial planning and entity planning.
ACCT 6345 Business Valuation
ACCT 6354 Taxation and Planning of Pass-through Entities
ACCT 6356 Tax Research
ACCT 6367 Multijurisdictional Taxation
Students may also choose any ACCT master-level elective course to satisfy track related elective courses. Alternatively, students may seek to substitute one 3 semester credit hour Accounting master elective course with any master level course within the Jindal School with the approval of the program director and area coordinator.
Track 2: Professional Accounting: 24 semester credit hours
Track 2 Related Core Courses (12 semester credit hours)
ACCT 6333 Advanced Financial Reporting
ACCT 6334 Auditing
ACCT 6335 Ethics for Professional Accountants
ACCT 6350 Fundamentals of Taxation I
Track 2 Related Elective Courses (12 semester credit hours)1
ACCT 6353 Fundamentals of Taxation II
ACCT 6320 Database Foundations
or ACCT 6321 Database Applications for Business Analytics in Accounting
or ACCT 6344 Financial Statement Analysis
ACCT 6345 Business Valuation
or ACCT 6343 Accounting Information Systems
or ACCT 6383 Fraud Examination
or ACCT 6384 Analytical Reviews Using Audit Software
ACCT 6365 Governmental and Not-For-Profit Accounting
or any 3 semester credit hour Accounting master-level elective course
Track 3: Taxation: 24 semester credit hours
Track 3 Related Core Courses (12 semester credit hours)
ACCT 6350 Fundamentals of Taxation I
ACCT 6353 Fundamentals of Taxation II
ACCT 6354 Taxation and Planning of Pass-through Entities
or ACCT 6367 Multijurisdictional Taxation
ACCT 6356 Tax Research
Track 3 Related Elective Courses (12 semester credit hours)1
Choose 12 semester credit hours from the following courses:
ACCT 6333 Advanced Financial Reporting
ACCT 6334 Auditing
ACCT 6335 Ethics for Professional Accountants
ACCT 6344 Financial Statement Analysis
ACCT 6345 Business Valuation
ACCT 6370 Business Law
Students may also choose any ACCT master-level elective course to satisfy one of the track related elective courses. Alternatively, students may seek to substitute one 3 semester credit hour Accounting master elective course with any master level course within the Jindal School with the approval of the program director and area coordinator.
Track 4: Risk Assurance/Internal Auditing: 24 semester credit hours
Track 4 Related Core Courses (12 semester credit hours)
ACCT 6336 Information Technology Audit and Risk Management
ACCT 6380 Internal Audit
ACCT 6386 Governance, Risk Management and Compliance (GRC)
ACCT 6392 Advanced Auditing
Track 4 Related Elective Courses (12 semester credit hours)1
ACCT 6383 Fraud Examination
or ACCT 6384 Analytical Reviews Using Audit Software
Choose 9 semester credit hours of JSOM master-level courses with at least 3 semester credit hours with an ACCT prefix. Students interested in pursuing a second master's degree in Business Analytics or Management Science should choose the appropriate elective courses to facilitate the double degree option.
NOTE: Students interested in the Internal Audit program and the CIA or CISA designation are required to take 9-15 semester credit hours from the following courses. For details, students should contact the Director of the Internal Auditing Education Partnership (IAEP) program
ACCT 6334 Auditing
ACCT 6335 Ethics for Professional Accountants
ACCT 6336 Information Technology Audit and Risk Management
ACCT 6374 Advanced Data Analytics for Accountants and Auditors
ACCT 6377 Corporate Governance
ACCT 6380 Internal Audit
ACCT 6383 Fraud Examination
ACCT 6384 Analytical Reviews Using Audit Software
ACCT 6386 Governance, Risk Management and Compliance (GRC)
ACCT 6392 Advanced Auditing
ACCT 6V98 Accounting Internship
Track 5: Accounting Analytics: 24 semester credit hours
Track 5 Related Core Courses (12 semester credit hours)
Choose 6 semester credit hours from Set A, 3 semester credit hours from Set B, and 3 semester credit hours of master-level courses offered within JSOM.
Set A
ACCT 6333 Advanced Financial Reporting
ACCT 6341 Planning, Control and Performance Evaluation
ACCT 6342 Strategic Cost Management
ACCT 6344 Financial Statement Analysis
ACCT 6345 Business Valuation
Set B
ACCT 6320 Database Foundations
or ACCT 6321 Database Applications for Business Analytics in Accounting
ACCT 6338 Accounting Systems Integration and Configuration
or ACCT 6343 Accounting Information Systems
ACCT 6384 Analytical Reviews Using Audit Software
BUAN 6324 Business Analytics with SAS
or BUAN 6356 Business Analytics with R
FIN 6301 Financial Management
OPRE 6332 Spreadsheet Modeling and Analytics
Track 5 Related Elective Courses (12 semester credit hours)1
Choose 12 semester credit hours of JSOM masters level courses with at least 6 semester credit hours with an ACCT prefix. Students interested in pursuing a second master's degree in Business Analytics or Finance should choose the appropriate elective courses to facilitate the double degree option.
Track 6: Research Foundations in Accounting: 24 semester credit hours
Track 6 Related Core Courses (12 semester credit hours)
OPRE 6301 Statistics and Data Analysis
BUAN 6312 Applied Econometrics and Time Series Analysis
FIN 6350 Advanced Corporate Finance
MECO 6303 Business Economics
or MECO 6345 Advanced Managerial Economics
Track 6 Related Elective Courses (12 semester credit hours)1
Choose 12 semester credit hours of JSOM masters/PhD level courses with at least 6 credit hours with an ACCT prefix. Students interested in pursuing a second master's degree in Business Analytics or Finance should choose the appropriate courses to facilitate the double degree option. Students planning to pursue doctoral degree in accounting are advised to take the following electives to gain relevant institutional knowledge.
ACCT 6334 Auditing
ACCT 6344 Financial Statement Analysis
ACCT 6350 Fundamentals of Taxation I
ACCT 6368 Forensic Analysis of Corporate Disclosures
1. Elective courses must be at a higher level than the core courses.