MSA Program Structure

The ECU Master of Science in Accounting (MSA) program is self-contained with no prerequisite courses or work experience required for entry.  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 program offers both on-campus and online courses to accommodate a variety of learning preferences and career goals. The online format is flexible and ideal for working professionals who want to advance in their current roles or transition into the accounting field. For students seeking a more immersive experience, the on-campus program provides the opportunity to attend classes full time and engage with a cohort of like-minded peers in a collaborative academic environment.

We would be happy to determine your specific program course requirements prior to admission.  Schedule an appointment with an advisor for more information.

Our planning sheet (PDF) can provide a helpful visual of the program structure.

MSA Foundation Courses

The five foundation courses quickly give a non-accounting undergraduate student an academic knowledge base in accounting.  Students who have already completed some accounting classes can have their academic record reviewed for waivers of the foundation courses.  Students with an accounting undergraduate degree from a regionally accredited institution will have these foundation courses waived.  Course descriptions are available in the University’s Graduate Catalog.

• ACCT 6241 Financial and Managerial Accounting
• ACCT 6521 Accounting for Decision Making
• ACCT 6551 Intermediate Accounting I
• ACCT 6561 Intermediate Accounting I
• ACCT 6851 Accounting Information Systems

MSA Core Courses

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.

Course descriptions are available in the University’s Graduate Catalog.

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

*These three classes are the CPA prep courses and are taken at the end of your MSA program. These courses cover auditing (AUD), financial reporting (FAR), and regulation (REG), which is tax and law. We don’t specifically cover BEC (Business concepts) in these classes.

MSA Electives

The MSA program requires 9 semester hours of electives.  Electives are structured into the program to give you the specialized knowledge you need to succeed in your career.  MSA students can earn the Finance Graduate Certificate or the Business Analytics and AI Applications Graduate Certificate to satisfy the elective requirement or they can select 3 classes from the courses listed below.  Course descriptions are available in the University’s Graduate Catalog.

• ACCT electives numbered 6300 or higher
• BUSI 6003 – Internship in Business
• FINA 6604 – Financial Management II
• FINA 6624 – Investment Management
• FINA 6824 – Portfolio Theory, Construction and Management
• 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
• Any elective approved by the chair of the Department of Accounting