PPA Transition to MS ACCY
Bauer PPA students upon completion of the B.B.A. in Accounting and admission to the Master of Science in Accountancy are waived from the following graduate business foundation courses:
- STAT 6360, Statistical Methods for Business
- FINA 6387, Managerial Analysis
- MARK 6361, Marketing Administration
- MANA 6332, Organizational Behavior and Management
These courses are prerequisites to higher level graduate business classes and their waiver allows the Bauer PPA student to move quickly into other graduate business courses. PPA students are waived from taking MANA 6332, Organizational Behavior and Management, but the waiver of this requirement does NOT allow you to take graduate Management courses that require MANA 6332 as a prerequisite. In addition, MARK 6361 is waived as a degree requirement, but the waiver of this requirement does NOT allow you to take graduate Marketing courses that require MARK 6361 as a prerequisite.
PPA Requirements to receive the Master of Science in Accountancy (36 hrs)
PPA students must complete 36 hours of graduate coursework. Students may take as many as 10 accounting or as few as 6 accounting courses to complete their M.S. in Accountancy. Most PPA students will have completed 6 of the following 36 hours during their BBA in Accounting.
Summary of MS Accountancy Course Requirements
(Note: Students must meet the TSBPA requirements to take the CPA exam)
Required Accounting Courses
- 6 credit hours = 2 courses
- ACCT 7330: Advanced Accounting
- ACCT 7375: Corporate Taxation
Required Non-Accounting Courses
- 6 credit hours = 2 courses
- GENB 7304: Ethics for Accountants
- GENB 7305: Commercial Law
Accounting Electives
12 credit hours = 4 courses
Accounting Electives must be taken at the 7000 level. Students may choose courses from the Audit Track, Taxation Track, or a combination of the two.
Audit
- ACCT 7340: Financial Statement Analysis
- ACCT 7385: Fraud Examination
- ACCT 7378: Government/NFP Acct.
- ACCT 7370: Advanced Auditing
- ACCT 7365: Accounting Theory
- ACCT 7397: Governance, Risk & Compliance
- ACCT 7397: Intl Financial Reporting & Analysis
Taxation
- ACCT 7362: Tax Planning & Research
- ACCT 7360: Partnership Taxation
- ACCT 7380: Adv. Corporate Taxation
(other taxation courses as offered)
Electives
- 12 credit hours = 4 courses
- Electives can be ACCT, MIS, or Business courses.
Accounting
Any ACCT taken at the 7000 level.
(not already counted in another section)
Risk Management
- MIS 7373: Database Management
- MIS 7375: Transaction Processing Systems
- MIS 7376: Systems Analysis
- MIS 7378: IT Management and Controls
- ACCT 7397: Governance, Risk, & Compliance
- ACCT 7397: Fraud Examination
Business
Courses must be 6000 or 7000 level courses from the Bauer College of Business. The business foundation courses (STAT 6360, FINA 6387, MARK 6361 & MANA 6332) cannot be used in this section. Business electives may be in one specific dept. or multiple depts. MSACCY students must meet listed prerequisites and avoid courses specifically for MBA students. FINA 6335 (Managerial Finance) is recommended if not previously completed.
TOTAL HOURS = 36 credit hours = 12 courses
NOTE: The three specialization tracks require:
- Audit Track -- any four courses shown in the Audit section
- Tax Track -- all three courses shown in the Taxation section + 7000 level Tax elective
- Risk Management Track -- any four courses shown in the Risk Management section. Students interested in focusing on the systems portion of Risk Management should take all four MIS courses listed.
Financial Accounting and Reporting Track
This track is designed to prepare students for careers in public accounting as auditors and consultants or in industry in accounting and finance related careers. Recommended courses in this track will provide students with the knowledge needed to prepare and interpret financial reports, participate in the conduct of audits, and develop research skills needed to address complex financial reporting problems.
Taxation Track
This track is designed to prepare students for careers in public accounting as tax consultants, in industry as tax strategists, or in government. Required courses in this track will provide students with the knowledge needed to identify and address tax issues at the local, state, national or international level.
Risk Track
The Risk Track is designed for students interested in a career in IT auditing, risk management or security. Track courses provide students with knowledge of IT systems development and acquisition, database design and operation, IT control frameworks and compliance, and risk management.
