Accountancy - Prerequisites

The MS Accountancy program is primarily intended for students who have the equivalent of an undergraduate degree in accounting. Students who may not have a background in accounting are required to complete all of the prerequisite coursework in addition to the 33 graduate credits required for the MS. This is a mandatory requirement for all students pursuing the degree, regardless of whether or not you intend to sit for the CPA exam. A grade of C or better must be earned in all prerequisite courses, or they must be repeated.

Prerequisite Accounting Courses
Students must have at least 18 credit hours in accounting, which MUST include:

  • Introductory Financial Accounting (can be completed at the lower division) 
  • Intermediate Accounting I (can be completed at the lower division)
  • Intermediate Accounting II (can be completed at the lower division)
  • Cost Accounting or Managerial Accounting (can be completed at the lower division)
  • Tax Accounting (can be completed at the lower division)
  • Advanced Accounting (must be completed at the upper division)
  • Auditing (must be completed at the upper division)

Lower Division = first-year/sophomore level
Upper Division = junior/senior level

Prerequisite General Business Courses
Students must have at least 18 credit hours in general business, which MUST include:

  • Commercial (Business) Law
  • Business Statistics
  • Computer Science
  • Economics
  • Two Business Courses *

* Must be non-accounting business courses.

Prerequisite Completion Options
Students have the option of either completing all of the undergraduate prerequisites prior to applying for admission to the MS program, or seeking admission and completing the prerequisites concurrently with graduate level coursework.  The 6 accounting prerequisite courses must be completed prior to starting any graduate level accounting courses.

The following graduate courses may be taken concurrently while completing prerequisties:

  • BUS 505 Multinational Economics
  • FIN 525 Financial Management Problems
  • MGS 511 Quantitative Business Analysis
  • MIS 515 Management Information Systems
  • FIN 685 Seminar in Accounting and Finance

The typical sequencing of the accounting prerequisites is:
1. Introductory Financial Accounting
2. Managerial Accounting
3. Intermediate Accounting 1 and/or Income Tax Accounting
4. Intermediate Accounting 2
5. Auditing and/or Advanced Accounting

Due to this sequencing, it may take several semesters to complete all of the prerequisites.  The sequencing can vary based on the institution(s) where the coursework is completed.

To discuss your options, please contact the Graduate Admissions Office at or 315-792-7347.


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