MSA Program Structure

The ECU MSA program is structured across 10 classes, or 30 semester hours (s.h.), and can be completed in one year.  You’ll gain in-depth knowledge of auditing, taxation, financial accounting, cost accounting, and accounting systems, plus an overview of management in profit and nonprofit organizations.  Your classmates bring a variety of perspectives and experiences to class discussions and projects, which makes your learning even more diverse and rich.

The MSA offers on-campus and online courses. The program is very flexible; you can take between one and five courses each semester, but most pursue the program as a full-time student.

MSA Program Pre-requisites

For admission, the ECU MSA program does not require previous work experience. We accept students who have an undergraduate degree in any discipline from a regionally-accredited institution. The following undergraduate courses must be completed prior to beginning MSA coursework. Non-business majors must complete a financial accounting primer course before taking these three courses. You can be admitted to the MSA if you are currently taking a pre-requisite course:

• ACCT 3551 Intermediate Accounting 1 (must be taken at a 4-year college or university)
• ACCT 3561 Intermediate Accounting 2 (must be taken at a 4-year college or university)
• ACCT 3851 Accounting Information Systems (must be taken at a 4-year college or university)

We would be happy to determine your specific program course requirements prior to admission. Contact our office for more information. arthur@ecu.edu or 252.328.6970

Accounting Breadth Component – 21 s.h. 

You are thoroughly prepared for an accounting career and for successful completion of the CPA exam because the program integrates the content of the certified public accountant, certified internal auditor, and certified management accountant professional examinations. *These three classes are considered “the block” and are taken together in the same semester (fall or spring) in preparation for the CPA exams. In “the block,” we cover auditing (AUD), financial reporting (FAR), and regulation (REG) which is tax and law. We don’t specifically cover BEC (Business concepts) in the block.

• ACCT 6611 – Auditing 
• ACCT 6641 – Advanced and Governmental Accounting
• ACCT 6701 – Regulation *
• ACCT 6891 – Federal Income Taxation
• ACCT 6901 – Advanced Federal Taxation
• ACCT 6951 – Auditing Seminar *
• ACCT 6981 – The Professional Accounting Environment*

Electives – 9 s.h.

Electives are structured into the program to give you the specialized knowledge you need to succeed in your career. In lieu of electives, MSA students can earn the Finance Graduate Certificate or the Business Analytics Graduate Certificate, or select 3 classes from the courses listed below:

• ACCT electives numbered 6300 or higher
• ACCT 6521 – Accounting for Decision Making
• BUSI 6003 – Internship in Business
• FINA 6604 – Financial Management II
• FINA 6624 – Investment Management
• FINA 6814 – Management of Financial Risk
• FINA 6824 – Portfolio Theory, Construction and Management
• FINA 6854 – Real Estate Investments and Analysis
• FINA 6874 – Topics in Finance (Spring: Fundamentals of Derivatives Markets; Summer Session 2: Financial Markets & Institutions; Fall: Risk Management & Insurance)
• FINA 6876 – International Financial Management
• MIS 6873 – Data Management
• MIS 6903 – Business Intelligence and Data Analytics
• MIS 6913 – Statistics for Business Analytics
• MIS 6933 – Data Mining
• OMGT 6613 – Management Science
• Any elective approved by the chair of the Department of Accounting