Skip to content

Prerequisite courses are designed to prepare students with the fundamentals of accounting. It is in this sequence that they learn the basics of accounting practices and theories necessary for the graduate level accounting classes. Students may waive the prerequisite courses if these courses were taken as part of their baccalaureate degrees or as post-baccalaureate students with a “C” or higher in the respective undergraduate course within the previous seven years from a regionally accredited college or university. If the student has completed the respective undergraduate course with a “C” or higher, but it has been longer than seven years, the prerequisite may be waived if the student has current relevant work experience.

Students who have completed any of the required courses at an AACSB-accredited college or university within the previous seven years with a “B” or better in the respective course will be required to substitute the course with an elective allowed within the Master of Science in Accounting. A minimum of 32 graduate hours must be completed in order to earn the degree, 20 hours of which must be graduate-level (500 or 600) accounting courses.

Sample prerequisite courses: (28 credit hours)

For a list of current prerequisite courses visit the course catalog.

Course Number Course Name Credit Hours
ACC 304 Cost Accounting 4
ACC 320 Intermediate Accounting I (1) 4
ACC 351 Accounting Information Systems 4
ACC 352 Federal Tax Accounting I (1) 4
BUS 221 Business Law and Social Responsibility 4
ACC 401 Auditing and Attestation 4
ACC 420 Intermediate Accounting II (2) 4