2019–2020 Catalog

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Master of Science in Accounting

The primary objective of the Master of Science in Accounting is to provide specialized, graduate-level education to persons seeking positions as professional accountants in industry, government, and nonprofit organizations. 

Students who have not earned degrees from appropriate fields of study may be required to take additional coursework as a prerequisite for completing the program.

The program provides a well-balanced integration of theoretical accounting concepts and modern quantitative methods in decision-making.

Courses earned from Strayer University do not automatically qualify the holder to participate in professional licensing examinations to practice certain professions in any state. All students interested in practicing a regulated accounting profession requiring licensure from a state regulatory agency should contact the appropriate state regulatory agency in their field of interest. A listing of contact information for the most common accounting-related licensing boards is available on the Strayer website at: https://icampus.strayer.edu/assignments-academic-support/student-services/student-consumer-information/information-licensed-careers.

Licensing information is also available from the following websites: American Institute of Certified Public Accountants (https://www.aicpa.org/), National Association of State Boards of Accountancy (www.nasba.org), Institute of Internal Auditors (www.theiia.org), Institute of Management Accountants (www.imanet.org), and the Accreditation Council for Accountancy and Taxation (www.acatcredentials.org).

Most states have additional requirements directly related to CPA examination preparation. Students should consult their respective state Board of Accountancy for further details.

This program offers concentrations that allow students to tailor their degrees to fit their careers and learning goals. It is an exciting educational option for students looking to increase their understanding, advance their careers and expand their opportunities in the following areas:

  • Corporate Accounting

  • Forensic Accounting

  • International Accounting

  • Public Accounting*

  • Taxation

This program is not available at the Mississippi or New Jersey campuses and is available in an online-only format to Mississippi and New Jersey students.

* Students in North Carolina must have completed a bachelor's degree in accounting in order to be admitted into the Public Accounting concentration.

Strayer University business degree programs are accredited by the Accreditation Council for Business Schools and Programs (ACBSP), 11520 West 119th Street, Overland Park, KS 66213, 913.339.9356. The Public Accounting and Taxation concentrations are included in the scope of the Master of Science in Accounting concentration offerings that are accredited by ACBSP. The Corporate Accounting, Forensic Accounting and International Accounting concentrations are not currently included with the university's ACBSP accreditation.

Area I – Core Component

Required Courses

ACC 557Financial Accounting
ACC 560Cost Accounting
ACC 562Advanced Auditing
ACC 564Accounting Information Systems
ACC 599Graduate Accounting Capstone
ECO 550Managerial Economics and Globalization
FIN 534Financial Management
LEG 500Law, Ethics and Corporate Governance
MAT 540Quantitative Methods
Total Credit Hours:40.5

Area II – Concentration Component

Students must choose one of the following concentrations to complete the Master of Science in Accounting.

Corporate Accounting Concentration

ACC 563Advanced Accounting Theory
ACC 565Organizational Tax Research and Planning
ACC 573Financial Reporting and Analysis
Total Credit Hours:13.5

Forensic Accounting Concentration

ACC 571Forensic Accounting
ACC 574Emerging Auditing Technologies
ACC 578Fraud Prevention and Detection
Total Credit Hours:13.5

International Accounting Concentration

ACC 568International Tax Planning and Research
ACC 572International Accounting Reporting Standards (IFRS)
FIN 535International Finance
Total Credit Hours:13.5

Public Accounting Concentration*

ACC 575Business Law and Tax
ACC 576Auditing and Business Concepts
ACC 577Comprehensive Financial Accounting
Total Credit Hours:13.5

Taxation Concentration

ACC 555Individual Tax Research and Planning
ACC 565Organizational Tax Research and Planning
ACC 568International Tax Planning and Research
Total Credit Hours:13.5

All courses are 4.5 quarter credit hours.

Total Credit Hours: 54.0