2023-2024 Catalog

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:  

  • Corporate Accounting

  • Forensic Accounting

  • Public Accounting*

  • 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.

Strayer business programs create value for students by providing a flexible, innovative and career-focused experience to maximize their economic mobility and empower them to succeed in business. 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

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 565Commercial Law

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

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 563Advanced Accounting Theory

ACC 565Organizational Tax Research and Planning

ACC 573Financial 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 571Forensic Accounting

ACC 574Emerging Auditing Technologies

ACC 578Fraud 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 575Business Law and Tax

ACC 576Auditing and Business Concepts

ACC 577Comprehensive 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 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