Master of Science in Accounting

Program Overview

The Master of Science in Accounting (MSA) is an online degree program designed to prepare students aspiring to become certified public accounts (CPA). The program’s graduates can fill accounting and taxation roles in industry, private enterprise and federal, state, and local government. The degree is a 30-credit program aligned with the sections of the American Institute of Certified Public Accountants (AICPA)’s Uniform CPA Examinations Blueprints with provides a framework for the CPA Exam.

The need for certified public accountants remains significant. Influenced by national and international business and market trends including the advancement of globalization, shifts in accounting and taxation legislation and industry and government financial issues continue to transform the nation’s economic view of and practices associated with the accounting field. The influence of these conditions reinforces the relevance of higher business education in accounting and taxation in preparing certified public accountant professional for various roles in the workplace.

Prerequisite-24 credit hours in undergraduate accounting.
Total of 6 graduate-level credits may be transferred to the MSA with the evaluation and approval by the dean, School of Business and Management.
Students must be complete the program within five years of admission into the program.

Credit Distribution

I. Core Courses (21 Credits)

ACC-604	Fundamentals of Accounting I	3
ACC-605	Fundamentals of Accounting II	3
ACC-606	Federal Taxation	3
ACC-607	Accounting and Information Systems Design and Implementation	3
IBF-504	Corporate and Managerial Finance	3
ACC-501	Principles of Forensic Accounting	3
ACC-701	Auditing and Accounting Information Systems	3

II. Electives (9 Credits)

IBF-500	International Business Policy and Operations	3
IBF-501	Comparative Economic and Political Analysis	3
IBF-503	U.S. and International Accounting	3
ACC-507	Government and Not-for-Profit Organization Accounting	3
ETM-750	Ethics for Managers	3

Total Credit Hours: 30

Potential Timeline

This is a hypothetical timeline that shows how a student can complete the Master of Science in Accounting degree program at Thomas Edison State University.

The timeline demonstrates how students could progress through the program over a 12 or 20 month period. Each term is 8 weeks. The timeline is informational in nature and does not represent an actual program plan. Enrolled graduate students work with our deans and academic advisors to develop a program plan that maps out how students will complete their degree and whether they can transfer previously earned graduate credits or earn graduate credit for what they know through prior learning assessment.

This message applies to all School of Business and Management graduate courses - students must check with academic advisors or course descriptions for offering schedules.

Option 1: Two 3-credit courses per term / 12-month option

Courses	Credits
I. Core Courses	21
Term I
ACC-604: Fundamentals of Accounting I	(3)
ACC-605: Fundamentals of Accounting II	(3)
Term II
ACC-606: Taxation of Corporations and Partnerships	(3)
ACC-607: Accounting and Information Systems Design and Implementation	(3)
Term III
IBF-504: Corporate and Managerial Finance	(3)
ACC-501: Principles of Forensic Accounting	(3)
Term IV
ACC-701: Auditing and Accounting Information Systems	(3)
II. Electives Choose three courses	9
Term IV
IBF-500: International Business Policy and Operations	(3)
Term V
IBF-501: Comparative Economics and Political Analysis	(3)
IBF-503: U.S. and International Accounting	(3)
ACC-507: Government and Not-for-Profit Organization Accounting	(3)
ETM-750: Ethics for Managers	(3)
Total Credits	30

Option 2: One 3-credit course per term / 20-month option

Courses	Credits
I. Core Courses	21
Term I
ACC-604: Fundamentals of Accounting I	(3)
Term II
ACC-605: Fundamentals of Accounting II	(3)
Term III
ACC-606: Taxation of Corporations and Partnerships	(3)
Term IV
ACC-607: Accounting and Information Systems Design and Implementation	(3)
Term V
IBF-504: Corporate and Managerial Finance	(3)
Term VI
ACC-501: Principles of Forensic Accounting	(3)
Term VII
ACC-701: Auditing and Accounting Information Systems	(3)
II. Electives Choose three courses	9
Term VIII-X
IBF-500: International Business Policy and Operations	(3)
IBF-501: Comparative Economics and Political Analysis	(3)
IBF-503: U.S. and International Accounting	(3)
ACC-507: Government and Not-for-Profit Organization Accounting	(3)
ETM-750: Ethics for Managers	(3)
Total Credits	30

Learning Outcomes

Graduates of the Master of Science in Accounting degree program will be able to:

apply accounting standards within the current regulatory environment to address taxation, financial reporting, and resolution strategies;
compare global tax legislation and accounting regulations associated with tax planning and regulatory compliance;
evaluate legal issues associated with entity taxation, risk assessment, and risk management;
recognize risk associated with the use of informational technology in tax preparation;
examine forensic accounting strategies within complex accounting-related environments;
construct analytical and quantitative techniques in financial statement analysis to resolve complex business issues;
communicate accounting and taxation concepts orally and in writing; and
examine ethical, cultural, and diversity influences associated with accounting and business practices.