Master of Science in Accounting

The Master of Science in Accounting (M.S.A.) program is designed to prepare students to become successful accounting professionals with a global orientation and a strong sense of ethics and social responsibility. The faculty demonstrates a strong commitment to deliver a high-quality educational experience by embedding contemporary recommendations from well-respected academic and practitioner organizations into the curriculum. The course work is structured to achieve the assurance of learning goals prescribed by AACSB International (the Association to Advance Collegiate Schools of Business), to develop the necessary core competencies for entry into the accounting profession endorsed by AICPA (the American Institute of Certified Public Accountants), and to acquire the relevant knowledge, skills, and abilities specified by IMA (The Institute of Management Accountants).

The M.S.A. program provides the necessary preparation to be eligible to sit for the Certified Public Accountant (CPA) and Certificate in Management Accountant (CMA) certification examinations.

The combination of the Bachelor of Science degree in Accounting and the Master of Science in Accounting from Barry University meets the educational requirements for CPA licensure in the state of Florida. M.S.A. graduates are also eligible to sit for the CMA exam. The CPA track enables students to pursue rewarding careers in assurance services (auditing) and taxation, while the CMA track prepares students for important financial and management accounting positions within business, government, and not-for-profit entities.

M.S.A. Program Goals

After completion of the required graduate courses for the Master of Science in Accounting Degree:

  1. Our students will apply critical thinking and analytical skills including gathering, analyzing, interpreting, and reporting of accounting and financial data;
  2. Our students will demonstrate professional oral and written communication skills;
  3. Our students will recognize the importance of social responsibility and demonstrate knowledge regarding ethical responsibilities in the accounting profession; and
  4. Our students will demonstrate a global perspective of accounting practices.

Admissions Requirements

  1. If the applicant has an AACSB-school Bachelor degree with a major in Accounting, then he/she must have a minimum overall GPA of 2.5 or an acceptable GMAT score.
  2. If the applicant has a non-AACSB-school Bachelor degree with a major in Accounting, then the degree must be verified by the Accounting Discipline in the School of Business:
    1. If the degree is equivalent, then #1 above applies;
    2. If the degree is not equivalent, then the applicant must take appropriate accounting courses so his/her coursework parallels the Barry University undergraduate degree with a major in Accounting; after which he/she is admitted to the M.S.A. if he/she has a minimum GPA of 2.5 in such courses.
  3. If the applicant does not have a Bachelor degree with a major in Accounting, then he/she must take appropriate accounting courses so his/her coursework parallels the Barry University undergraduate degree with a major in Accounting, after which he/she is admitted to the M.S.A. if he/she has a minimum GPA of 2.5 in such courses.

In addition, the general admission requirements for graduate business programs must be met (See: Graduate Program Admissions Requirements).

Degree Requirements

To qualify for the degree of Master of Science in Accounting, candidates must:

  1. Be fully accepted into the program;
  2. Complete at least 30 credits of required and elective courses with a cumulative grade point average of 3.0 (B) or greater;
  3. Repeat only once any M.S.A. course with a grade below “B” to attain a grade of “B” or better;
  4. Complete all course requirements with no more than two “C” (2.0) grades in the final grade point average; any “C” grades beyond this limit must be repeated for a grade of “B” or better with only one repeat per course allowed;
  5. Repeat any failed course and obtain a grade of at least “C”; only one repeat for a failed course will be allowed; any student who fails a course a second time or who fails three courses will be dismissed from the program; and
  6. Meet all general requirements of the University for a Master’s Degree and complete the program within five years from the date of initial matriculation.

Note:

A student is placed on academic probation when the cumulative GPA falls below 3.00. In this event, the student must raise the cumulative GPA to at least 3.00 within one calendar year following the semester in which the GPA fell below 3.00.

Master of Science (30 credits)

Required Courses (27 credits)

MSA-650INTERNATIONAL ACCOUNTING

3

MSA-660CONTEMP ACCOUNTING THEORY&RES

3

MSA-662ADV MANAGERIAL ACCOUNTING

3

MSA-663BUSINESS TAXATION

3

MSA-664ADVANCED AUDITING

3

MSA-668NOT-FOR-PROFIT & GOV ACCOUNT

3

MBA-617TECH&INFO SYSTEMS

3

MBA-621MANAGERIAL FINANCE

3

MBA-692SOC/LEG/ETH ASP OF BUS

3

Electives (3 credits)

MBA-elective

Note: Please click on MBA for course description

Note:

M.B.A. students with an undergraduate degree in accounting, or its equivalent, may take M.S.A. courses as M.B.A. electives.