SUNY Poly offers all required undergraduate prerequisites in an online, asynchronous format.
The MS in Accounting program is primarily intended for students who have the equivalent of an undergraduate degree in accounting. Students without a background in accounting are required to complete all prerequisite coursework in addition to the 33 graduate credits required for the MS degree.
This requirement is mandatory for all students pursuing the degree, regardless of whether they intend to sit for the CPA exam. A grade of C or better must be earned in all prerequisite courses, or the courses must be repeated.
Prerequisite Accounting Courses
Students without an accounting background must complete the following accounting courses:
- 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 or sophomore level
Upper Division: Junior or senior level
Prerequisite General Business Courses
Students without an accounting background must complete the following general business courses:
- Commercial (Business) Law
- Business Statistics
- Computer Science
- Economics
- Two additional non-accounting business courses
Prerequisite Completion Options
Students may complete all undergraduate prerequisites before applying for admission to the MS program or seek admission and complete prerequisites concurrently with graduate-level coursework.
Important: Students who matriculate into the graduate program will be charged graduate-level tuition for undergraduate prerequisite courses.
SUNY Poly offers all undergraduate prerequisites online. The six accounting prerequisite courses must be completed before students begin any graduate-level accounting courses.
Graduate Courses Available While Completing Prerequisites
The following graduate courses may be taken concurrently while completing prerequisites:
- 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
Typical Accounting Prerequisite Sequence
The typical sequence for completing accounting prerequisites is:
- Introductory Financial Accounting
- Managerial Accounting
- Intermediate Accounting I and/or Income Tax Accounting
- Intermediate Accounting II
- Auditing and/or Advanced Accounting
Due to this sequencing, it may take several semesters to complete all prerequisites. The sequence may vary depending on the institution where the coursework is completed.
Questions About Prerequisites?
To discuss your options, please contact the Graduate Admissions Office at graduate@sunypoly.edu or 315-792-7347.
