Curriculum
The Master of Science in Accounting program offers two specialized tracks that students may choose from: Tax or Assurance and Financial Reporting. The traditional, non-track based MSA degree plan remains available for students not interested in track specialization.
Traditional MSA (non-track based)
The Traditional MSA degree is available to students who do not wish to specialize in a certain area.
ACCT 6318 | 3 credit hours
ACCT 6339 | 3 credit hours
ACCT 6340 | 3 credit hours
ACCT 6342 | 3 credit hours
ACCT 6345 | 3 credit hours
ACCT 6348 | 3 credit hours
ACCT 6350 | 3 credit hours
Electives | 9 credit hours
The State of Texas requires 30 hours of approved upper division accounting courses, plus 24 hours of approved upper division business courses, an approved three semester hour course in ethics, and approved credits in accounting or tax research and business communications, included within a total of not less than 150 semester hours, and a degree, as qualifications to sit for the CPA examination. Not less than half of the 30 accounting hours must be from traditional on the ground classroom courses.
Note that some courses designated as ACCT are not accepted by The Texas State Board of Public Accountancy as part of the 30 hours of accounting courses required for qualification, but may be accepted for other purposes, such as the ethics requirement or as business courses. The ethics course must be taught in a traditional classroom environment. The approved three semester hour course in ethics is required in addition to the 30 hour requirement. State Board of Public Accountancy rules change from time to time. While it is our intention that our courses meet State Board rules, there can be no assurance that any particular course is acceptable at any particular time. It is each student's responsibility to see that they meet TSBPA requirements.
Tax Track
The Tax track focuses on contemporary aspects of taxation for use in both individual tax practices and business entities. The track is designed to enable students to become proficient in tax research, analysis and problem solving relevant to the current regulatory environment.
ACCT 6318 | 3 credit hours
ACCT 6333 | 3 credit hours
ACCT 6339 | 3 credit hours
ACCT 6340 | 3 credit hours
ACCT 6342 | 3 credit hours
ACCT 6345 | 3 credit hours
ACCT 6355 | 3 credit hours
Electives | 9 credit hours
Elective courses in the Tax Track and in the Assurance/Financial Reporting track must include one course designated ACCT. Acceptable electives include all graduate level courses offered by the H-E-B School of Business and Administration other than ADMN 6310 Accounting Concepts & Issues. Students must meet existing prerequisites for entrance to elective classes. ACCT 6388 Accounting Internship may be substituted for ACCT 6333 in the Tax Track if the internship work is in taxation.
The State of Texas requires 30 hours of approved upper division accounting courses, plus 24 hours of approved upper division business courses, an approved three semester hour course in ethics, and approved credits in accounting or tax research and business communications, included within a total of not less than 150 semester hours, and a degree, as qualifications to sit for the CPA examination. Not less than half of the 30 accounting hours must be from traditional on the ground classroom courses.
Note that some courses designated as ACCT are not accepted by The Texas State Board of Public Accountancy as part of the 30 hours of accounting courses required for qualification, but may be accepted for other purposes, such as the ethics requirement or as business courses. The ethics course must be taught in a traditional classroom environment. The approved three semester hour course in ethics is required in addition to the 30 hour requirement. State Board of Public Accountancy rules change from time to time. While it is our intention that our courses meet State Board rules, there can be no assurance that any particular course is acceptable at any particular time. It is each student's responsibility to see that they meet TSBPA requirements.
Assurance and Financial Reporting Track
The Assurance and Financial Reporting track provides a practical and theoretical exposure to current audit and assurance service topics. Students analyze and evaluate financial statements and related disclosures while gaining an understanding of the relationship between the responsibilities of entities and the public accounting profession.
ACCT 6318 | 3 credit hours
ACCT 6336 | 3 credit hours
ACCT 6339 | 3 credit hours
ACCT 6340 | 3 credit hours
ACCT 6342 | 3 credit hours
ACCT 6348 | 3 credit hours
ACCT 6350 | 3 credit hours
Elective | 9 credit hours
Elective courses in the Tax Track and in the Assurance/Financial Reporting track must include one course designated ACCT. Acceptable electives include all graduate level courses offered by the H-E-B School of Business and Administration other than ADMN 6310 Accounting Concepts & Issues. Students must meet existing prerequisites for entrance to elective classes. ACCT 6388 Accounting Internship may be substituted for ACCT 6333 in the Tax Track if the internship work is in taxation.
The State of Texas requires 30 hours of approved upper division accounting courses, plus 24 hours of approved upper division business courses, an approved three semester hour course in ethics, and approved credits in accounting or tax research and business communications, included within a total of not less than 150 semester hours, and a degree, as qualifications to sit for the CPA examination. Not less than half of the 30 accounting hours must be from traditional on the ground classroom courses.
Note that some courses designated as ACCT are not accepted by The Texas State Board of Public Accountancy as part of the 30 hours of accounting courses required for qualification, but may be accepted for other purposes, such as the ethics requirement or as business courses. The ethics course must be taught in a traditional classroom environment. The approved three semester hour course in ethics is required in addition to the 30 hour requirement. State Board of Public Accountancy rules change from time to time. While it is our intention that our courses meet State Board rules, there can be no assurance that any particular course is acceptable at any particular time. It is each student's responsibility to see that they meet TSBPA requirements.
Prerequisite and Required Courses
All candidates are required to complete a minimum of 150 semester hours of study, including both undergraduate and graduate hours. Undergraduate prerequisites courses must be satisfied prior to the last full semester of study.
All candidates must satisfy the following prerequisite undergraduate business and accounting courses:
Microeconomics | 3 credit hours
Macroeconomics | 3 credit hours
Principles of Management | 3 credit hours
Principles of Finance | 3 credit hours
Principles of Marketing | 3 credit hours
Business Law | 3 credit hours
Statistics or Quantitative Methods | 6 credit hours
Intermediate Accounting I and II | 6 credit hours
Auditing | 3 credit hours
Federal Tax I (Individual) or Taxation of Entities | 3 credit hours