Curriculum

Prerequisites

A college-level calculus course, MATH 1314 Elements of Calculus with Applications at UH or its equivalent, must be completed prior to enrollment in the MS ACCY Program. The program assumes knowledge of word processing, spreadsheets and databases. Students who lack this competency may take MIS 3300 Introduction to Computers and Management Information Systems at UH. Students with no accounting background must take ACCT 2331 and ACCT 2332 Principles of Accounting I & II prior to graduate admission. Business calculus, principles of accounting I & II, and Microsoft Office courses may be taken at a community college or at any accredited college or university. If you have not satisfied these prerequisites prior to applying to the program, once you have successfully completed the courses you must submit an official transcript to the MS ACCY graduate advisor.

As well, MS ACCY applicants must have completed 18 hours of accounting foundation courses at UH or from another AACSB accredited university. These courses include ACCT 5367 (Intermediate I), ACCT 5368 (Intermediate II), ACCT 5331 (Federal Income Tax I – Individual), ACCT 5335 (Auditing), ACCT 5337 (Management Accounting), and ACCT 5371 (Accounting Information Systems). Applicants who still need to complete these courses may take them through UH’s Certificate in Accountancy Program (CAP). In order for courses in this section to be waived, the courses must be no older than 5 years at the time of entry into the MS ACCY, and a grade of a “C” or better must have been earned.

Business Foundation Courses

There are 12 hours of business courses required for the MS ACCY. These courses will be waived for students who have earned a Bachelor’s Degree in Business or an MBA from an AACSB accredited university. Students who have not previously completed a business degree or completed a business degree from a non-AACSB accredited school will be required to complete the following courses as part of their MS ACCY degree plan: STAT 6360 (Statistical Methods for Business), FINA 6387 (Managerial Analysis), MARK 6361 (Marketing Administration), and MANA 6332 (Organizational Behavior and Management). Students who did not earn a business degree, but believe that they took any of these courses as part of their Bachelor’s or Master’s degree from an AACSB accredited program may petition to have these courses waived. These petitions would be completed after admittance into the MS ACCY. Courses being waived in this section can be no older than 5 years at the time of entry into the MS ACCY and must have a grade of a “C” better.

MS ACCY Accounting & Non-Accounting Requirements

All students admitted into the MS ACCY will be required to complete ACCT 7330 (Advanced Accounting), ACCT 7375 (Corporate Taxation), GENB 7304 (Business Ethics for Accountants), and GENB 7305 (Commercial Law).

Accounting Electives

All MS ACCY students will be required to take 12 hours of accounting electives. These accounting electives must be taken at the 7000-level.

Business or Accounting Electives

The MS ACCY degree plan will require 12 hours of business or accounting electives. These courses must be taken at the graduate level. The accounting electives must be 7000 level courses. None of the other MS ACCY degree requirements can count in this section. This includes the business foundation courses (STAT 6360, FINA 6387, MARK 6361, and MANA 6332).

MS Accountancy Certificates

Students who complete specific required courses within a given track may earn Certificates.  The Certificates available for the MS ACCY Program* are as follows:

Advanced Internal Audit

(For students who earned the Internal Audit Certificate as undergraduates.)

ACCT 7397 Governance, Risk, & Compliance             

ACCT 7385 Fraud Examination     

Risk Management

Must complete four courses from the following list:                        

      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 7385 Fraud Examination      

Audit

      Must complete four courses from the following list:                        

      ACCT 7340 Financial Statement Analysis 

      ACCT 7385 Fraud Examination

      ACCT 7378 Government/NFP Accounting   

      ACCT 7370 Advanced Auditing          

      ACCT 7365 Accounting Theory 

      ACCT 7397 Governance, Risk & Compliance

      ACCT 7397 Intl Financial Reporting & Analysis

  

Tax

      ACCT 7360 Partnership Taxation               

      ACCT 7362 Tax Planning & Research        

      ACCT 7385 Advanced Corporate Taxation            

      Tax Elective

*Please note that these certificates are not listed on the MS Accountancy Diploma or Transcript.  Students must have earned a minimum of “C” in each course and have a 3.0 average in coursework towards certificate.

To request a Certificate, please complete the form at https://www.bauer.uh.edu/acctcert/

Certificate requests will be checked once grades are posted for the final semester of Degree and Certificate completion.  Certificates will be mailed 4-6 weeks after degree is posted.