Accounting (M.S.)

https://paulcollege.unh.edu/business-administration/program/ms/accounting

The Master of Science in Accounting, offered by the Peter T. Paul College of Business and Economics, develops students’ advanced accounting knowledge, strong analytical and communication skills, as well as awareness of ethical issues for careers in public accounting firms, small businesses, non­-profit organizations, and major corporations.

The AACSB-accredited MSA program satisfies the 150-­hour course load required by most U.S. state licensing boards, including the state of New Hampshire.  Students learn additional accounting knowledge in specialized courses focusing on the CPA exam.

Designed for students with undergraduate degrees in accounting, the graduate program can be completed in one year of full-time study or three years of part-time study. Applicants without an undergraduate degree in accounting or business will be required to complete additional foundation undergraduate courses prior to beginning the graduate program.

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

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

Required Core Courses

ACFI 820Corporate Taxation3
ACFI 825Ethics and Non-Profit Accounting3
ACFI 835Governmental Accounting3
ACFI 844Topics in Advanced Accounting3
ACFI 860Advanced Business Law3
ACFI 890Accounting Information Systems3
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

Foundation courses that must be completed at the undergraduate level are:

ACC 721Intermediate Financial Accounting I4
ACC 722Intermediate Financial Accounting II4
ACC 723Advanced Managerial Accounting4
ACC 724Auditing4
ACC 726Introduction to Federal Taxation4
ACC 747Business Law4
Total Credits24

For Students with Non-Business Degrees

In addition to the accounting foundation courses listed above, students with non-business degrees are typically required to complete these courses at the undergraduate level:

ADMN 502Financial Accounting4
ADMN 503Managerial Accounting4
ECON 401Principles of Economics (Macro)4
ADMN 510Business Statistics4
ADMN 570Introduction to Financial Management4
In addition, students must choose two of the following: 8
Behavior in Organizations
Marketing
Quantitative Decision Making
Total Credits28
  • Students will demonstrate core accounting knowledge.
  • Students will demonstrate the ability to solve complex problems in accounting.
  • Students will engage in effective teamwork behaviors.
  • Students will communicate effectively in an accounting context.
  • Students will demonstrate an understanding of the key differences between US and international accounting standards.
  • Students will demonstrate an understanding of the ethical and professional dimensions of accounting practices.