Program Coordinator: Chen Wu, PhD
The Master of Science in Accounting is designed for accounting professionals interested in pursuing licensure as a Certified Public Accountant (CPA) or certification as a Certified Management Accountant (CMA). This program prepares students for high demand careers with course content specifically geared to help prepare students for the rigorous certification exams.
A baccalaureate degree with a 3.0 or higher grade point average in the undergraduate academic major, strong recommendations, a well-written Statement of Interest and Intent, and a résumé are required for admittance. When admission documents have been received, the application is then screened by the Admissions Review Board. The application deadline for all graduate business programs are September 1 and January 1. Students will be admitted in the Fall or Spring terms only. All applicants are informed of their admission status.
Students who do not possess a Bachelor’s degree in Accounting may be accepted into the program pending a discussion with PSU advisors regarding their career ambition due to CPA licensing requirements. Additional coursework may be necessary.
Common Professional Component (CPC)
Five CPC competencies are required for admittance into the Master of Science in Accounting program: accounting, business finance, economics, management, and quantitative/statistics.
Common Professional Components may be satisfied using coursework, work experience, non-credit workshops, College Level Examination Program (CLEP) or DANTES tests, or a departmental competency exam. There is a fee for each competency examination, ranging from $50 to $75. Any competencies not satisfied are listed in the admittance letter and result in a conditional admittance until they are completed.
Grades of C or better for CPC-related courses will be accepted for entry in the graduate program. Grades below a C will be reviewed and may be considered satisfactory. A score equivalent to the grade of C or better will be required if CLEP, DANTES, or PSU competency examinations are used as an alternative for satisfying the prerequisite competencies. All competencies must be completed before being fully accepted into the MS in Accounting program.
Graduate Study by Undergraduate Seniors
Plymouth State University seniors with a cumulative grade point average of 3.0 or better may take up to six graduate credits with the prior permission of the instructor, advisor, and the chair as outlined on the Student Request form. Students wishing to take advantage of this opportunity should plan early and discuss with their advisor.
Students who have earned graduate credits from another regionally accredited program prior to enrolling at PSU may request to transfer up to 9 credit hours of business or business-related courses. Once enrolled in the MS in Accounting program, only courses completed at other ACBSP or AACSB accredited institutions may be transferred into the MS in Accounting program. All courses considered for transfer must have the approval of the program coordinator. Approval prior to taking a course for transfer credit is recommended. Grades for transfer courses must be at the B level or higher and appropriate to the MS in Accounting program. Only credits are transferred, not grades; therefore, the grades for transfer courses do not count toward the required 3.0 grade point average (on an A = 4.0 scale) for program completion. No graduate credit will be given for correspondence courses, curriculum workshops (unless designed for graduate credit), or Pass/No Pass courses. An official transcript must be on file before credits can be transferred into the MS in Accounting program.
The graduate faculty sets degree requirements that include completion of all required courses (30 graduate credits) with a cumulative grade point average of 3.0 or higher.
All graduate degree requirements must be completed within six years from the date of admittance. The MS in Accounting program can be completed by either full- or part-time study.
|Accounting Core Component|
|BU 5120||Financial Analysis||3|
|BU 5192||Advanced Financial Accounting||3|
|BU 5190||Accounting for Managers||3|
|BU 5210||Economic Analysis||3|
|BU 5226||Business Law for Accountants||3|
|BU 5510||Operations Management||3|
|BU 5600||Federal Taxes and Business Decisions||3|
|BU 5620||Auditing Perspectives||3|
|Select two of the following:||6|
|Budgeting and Fund Accounting|
|Accounting Information Systems|
|Accounting Research and Communication|
|Professional Ethics for Accountants|