Master of Science in Accounting (M.S.A.)

Purpose of the Program

The Master of Science in Accounting (MSA) program is a 30-hour master of science degree. The MSA degree is an advanced accounting degree for career enhancement with specific curriculum designed to prepare students for the CPA, CGMA, and CMA exams.

Admission Requirements
Prospective students must possess a baccalaureate degree from an accredited institution with a minimum GPA of 3.0 both overall and for all completed accounting courses. Students must have completed the following specific undergraduate courses (or academic equivalents):

• Intermediate Accounting I & II
• Tax I & II
• Cost Accounting
• Auditing

Graduation Requirements

A cumulative GPA of 3.0 or higher for all courses. Completion of the program within 5 years of the starting date.

A caution to students owning an online undergraduate accounting degree: The Texas State Board of Public Accountancy (TSPBA) stipulates that candidates complete 30 hours of upper-division accounting, of which 15 hours must be face-to-face in a traditional classroom setting. The UMHB MSA program does not provide qualifying face-to-face courses; consequently, students lacking the requisite face-to-face hours will not attain those in this program. Our courses are academically recognized and approved by TSBPA, but not as face-to-face hours.

M.S.A. CORE CURRICULUM (24 HOURS)

Semester One Classes

BACC 5312Advanced Accounting

3

BACC 6343Fraud Examination

3

BACC 6325Advanced Taxation

3

BACC 6335Accounting Communications

3

Semester Two Classes

BACC 6313Advanced Auditing Issues & Techniques

3

BACC 6320Non-Profit Accounting

3

BACC 6324Advanced Cost Accounting

3

BACC 6350Ethics for Accountants

3

Students may find they have taken some of the above titles in their undergraduate education (institutions vary in required courses) and therefore wish to avoid repeating a subject in the UMHB MSA program. As an alternative, students may choose to supplement their MSA education with courses from our MBA and MSIS program to complete the 30-hour requirement. These supplemental courses are approved by the program director on a one-by-one basis.