MS in Business: Accounting

Curriculum: Program format

The Smith MS in Business: Accounting program is designed to accommodate both full-time students and working professionals - with daytime/evening (College Park campus) and weekend (Shady Grove campus) options. The program can be completed in as few as 12 months (full-time option) or 15 months (part-time). Students select from two tracks: Internal Audit or General Accounting.

The curriculum is relevant, practical and applicable from day one. Key topics include:

  • Internal audit application and practice
  • Forensic auditing and its role in fraud prevention, deterrence, detection and control
  • Business ethics for accountants and auditors
  • Current trends in corporate governance
  • The role of managerial accounting in overall management planning and control structure
  • IT security, IT controls and IT auditing

Some classes in both the Internal Audit and General Accounting tracks, depending on jurisdiction, may count towards the 150-credit-hour CPA education requirement. Please note that the Smith School does not and will not make the determination for CPA exam eligibility. Please check specific state CPA requirements.

Students electing the general accounting track can replace both the Internal Audit I and II courses or only the Internal II course with Master’s electives. Selected electives courses are subject to course availability and approval by the program academic director.

Classes are held at two of our campus locations in Maryland – College Park and Rockville (Shady Grove). Both campuses are easily accessed from all points throughout the Washington, D.C. metropolitan region, which spans from Baltimore to northern Virginia.

Required Courses (24 credits)

The following courses are required to complete the degree:

  • Business Ethics for Accountants and Auditors
  • Financial Statement Analysis for Accountants and Auditors
  • Advanced Managerial Accounting and Control Systems
  • Business Communications for Accountants and Auditors
  • Action Learning Project
  • Information Security, Audit & Control
  • Forensic Accounting/Auditing
  • Essentials of Negotiation
  • Leadership and Human Resources Management for Accountants and Auditors

Students can elect to replace the following 6-credit internal auditing courses with Master’s electives, pending approval from the academic director:

  • Internal Auditing I: Conceptual and Institutional Framework
  • Internal Auditing II: Internal Audit Application and Practice