Master of Science in Accounting
The Master of Science in Accounting program provides a well-balanced integration of theoretical accounting concepts and modern quantitative and qualitative methods in decision-making. The program curriculum presents specialized, graduate-level education that prepares students to become accounting professionals in public accounting firms, corporations, government, and nonprofit organizations. With an increased understanding of accounting management, analysis of accounts, business concepts, communication, and ethics, students will be prepared to advance in their careers in the field of accounting.
The Master of Science in Accounting provides students the opportunity to tailor their degree to fit their career and learning goals through the choice of a concentration in one of the following areas:
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Corporate Accounting
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Forensic Accounting
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Public Accounting*
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Taxation
Disclaimers
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.
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://www.strayer.edu/student-consumer-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 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.
The Strayer University Master of Science in Accounting degree program is accredited by the Accreditation Council for Business Schools and Programs (ACBSP), 11520 West 119th Street, Overland Park, KS 66213, 913-339-9356.
Area I – Core Component
Required Courses
Area II – Concentration Component
Students must choose one of the following concentrations to complete the Master of Science in Accounting.
Corporate Accounting Concentration
The Corporate Accounting Concentration reviews advanced accounting concepts in accounting theory, organizational tax research and planning, and financial reporting and analysis. Through completing the Corporate Accounting Concentration in the MSAC program, students will apply advanced accounting theory, examine more complex concepts in organizational tax research and planning, and address concepts of financial reporting and analysis to make better informed decisions in a business environment.
| ACC 563 | Advanced Accounting Theory | |
| ACC 565 | Organizational Tax Research and Planning | |
| ACC 573 | Financial Reporting and Analysis | |
| Total Credit Hours: | 13.5 |
Forensic Accounting Concentration
The Forensic Accounting Concentration provides students the knowledge and skills necessary to detect and prevent fraudulent activity in accounting. Students will learn skills in forensic accounting, emerging auditing technologies, and fraud detection and prevention. Students will be prepared to mitigate risk of fraud in accounting practices.
| ACC 571 | Forensic Accounting | |
| ACC 574 | Emerging Auditing Technologies | |
| ACC 578 | Fraud Prevention and Detection | |
| Total Credit Hours: | 13.5 |
Public Accounting Concentration*
The Public Accounting concentration reviews the functional knowledge and skills of the public accounting profession. Students will learn concepts in business law and tax, auditing within a business environment, and concepts in comprehensive financial accounting. Students will be able to perform comprehensive functions in financial accounting, tax, and audit functions for individuals and businesses.
| ACC 575 | Business Law and Tax | |
| ACC 576 | Auditing and Business Concepts | |
| ACC 577 | Comprehensive Financial Accounting | |
| Total Credit Hours: | 13.5 |
Taxation Concentration
The Taxation Concentration provides students the knowledge and skills necessary to evaluate and prepare tax related documentation to fulfill a specific business need. Students will learn skills in tax research and planning from the perspective of the individual, organization, and international perspective. Students will be able to demonstrate skills in assessing the taxation complexities of the federal income tax structure and income tax accounting related to individuals and proprietorships, corporations and partnerships, and key international tax systems.
| ACC 555 | Individual Tax Research and Planning | |
| ACC 565 | Organizational Tax Research and Planning | |
| ACC 568 | International Tax Planning and Research | |
| Total Credit Hours: | 13.5 |
All courses are 4.5 quarter credit hours.