Accounting (M.S.)

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The master of science in accounting, offered by the Peter T. Paul College of Business and Economics, develops students' competencies to become innovative problem solvers in public accounting firms as well as small businesses, non­-profit organizations, and major corporations. Designed for students with undergraduate degrees in accounting, the graduate program can be completed in one year. Applicants without an undergraduate degree in accounting can still apply but will need to take additional undergraduate business and accounting courses prior to beginning the graduate program.

The program satisfies the 150-­hour course load required by most U.S. state licensing boards, including the state of New Hampshire. The Paul College is AACSB accredited. The master of science in accounting program strives to ensure that students have range and depth in the field, and emphasizes strong analytical and communication skills as well as fosters awareness of ethical issues.

Upon admission to the program, applicants are required to complete seven required courses and three track courses. ACFI 850 Accounting Theory and Research is the capstone course.

All admitted candidates are expected to have completed a series of prerequisite courses. If an applicant has not completed all of the prerequisite courses, the admissions committee may offer provisional admission and require that the applicant take the prerequisite courses prior to beginning the standard course of study. Refer to the list of prerequisites below labeled "For Students with Non­-Accounting Business Degrees".

ACFI 820Corporate Taxation3
ACFI 844Topics in Advanced Accounting3
ACFI 860Advanced Business Law3
ACFI 890Accounting Information Systems3
ACFI 895Governmental and Non-Profit Accounting3
ACFI 897Ethics and Professional Practices3
ACFI 850Accounting Theory and Research3
Select a track below9
Total Credits30

Auditing and Assurance Track

ACFI 830Advanced Auditing3
ACFI 896Topics (International Accounting)3
ACFI 840Forensic Acctg & Fraud Exam3
Total Credits9

Tax Track

ACFI 896Topics (Applied Tax Research and Planning)3
ACFI 896Topics (Advanced Topics in Tax)3
ACFI 896Topics (Advanced Business Taxation)3
Total Credits9

Integrated Audit and Tax Track

Select three of the six track courses above9
Total Credits9

For Students with Non­-Accounting Business Degrees

Prerequisites that must be completed at the undergraduate level are:

ACFI 621Intermediate Financial Accounting I4
ACFI 622Intermediate Financial Accounting II4
MGT 647Business Law I4
ACFI 723Advanced Managerial Accounting Concepts and Applications4
ACFI 724Auditing4
ACFI 726Introduction to Federal Income Tax4
Total Credits24

Students who do not possess an undergraduate degree in business must also complete:

ADMN 502Financial Accounting4
ADMN 503Managerial Accounting4
ECON 401Principles of Economics (Macro)4
ADMN 420Business Statistics4
ADMN 570Introduction to Financial Management4
ADMN 970Economics3
In addition, students must choose two of the following: 8
Behavior in Organizations
Quantitative Decision Making
Total Credits31