The Master of Science in Accounting program curriculum provides a general core of courses to provide individuals with a relevant, practical and applicable accounting foundation from day one. Key topics include:
- Internal auditing 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
- Federal, State and local tax planning and compliance
- Intermediate Accounting
- Independent Auditing
- Valuation
The Master of Science in Accounting program at College Park is designed to accommodate full-time students who take the majority of courses during the day. Some courses may be offered during the evening depending upon one's track selection. The program can be completed in 10 or 16 months depending on track selection. International students who require student (F-1) visas should plan on completing the program in no more than 16 months. Students, subject to enrollment, select from three tracks:
- Public Accounting
- Taxation
- Accounting Analytics
Curriculum - Students Entering Fall 2019
| Semester | Public Accounting | Taxation | Accounting Analytics |
| Fall | Financial Statement Analysis for Accountants and Auditors | ||
| Business Communications for Accountants and Auditors | |||
| Data Driven Decision Making | |||
| Advanced Managerial Accounting and Control Systems | |||
| Intermediate Accounting II | Systems for Data Analysis | ||
| Spring | Business Ethics for Accountants and Auditors | ||
| Intermediate Accounting III | Taxation of Corporations and Other Entities | Accounting Analytics | |
| External Audit | Real Estate Taxation | Information Security, Audit & Control | |
| Essentials of Negotiation | |||
| Forensic Accounting | |||
| Elective | Elective | ||
| Fall | Business Law I | International Taxation | Internal Auditing |
| Taxation of Individuals | State and Local Taxation | Auditing with Automated Procedures | |
| Advanced Accounting | Taxation of Not-for-Profits | Valuation for Accounting | |
| Systems for Data Analysis | Elective | Elective | |
Individuals will work with a program advisor to register for courses based on their track selection.
CPA Exam
Some classes depending on jurisdiction may count towards the 150-credit-hour CPA education requirement. The Smith School does not and will not make the determination for CPA exam eligibility. Each state's respective Board of Accountancy determines licensing requirements, and students are advised to check the CPA examination and licensing requirements for the jurisdiction in which they wish to obtain a CPA license.
