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:
- Internal Auditing
- Public Accounting -- for individuals who have only completed the minimum required accounting courses (Managerial Accounting and Financial Accounting); those who have completed multiple accounting courses or majored in accounting should not choose this track
- Taxation
- Financial Accounting
Curriculum - Students Entering Fall 2017
|
Semester |
Internal Audit Track (9 or 16 months) |
Public Accounting Track (16 months) |
Tax Track (16 months) |
Financial Accounting (16 months) |
| Fall | Financial Statement Analysis for Accountants and Auditors | Business Communications for Accountants and Auditors | Financial Statement Analysis for Accountants and Auditors | Financial Statement Analysis for Accountants and Auditors |
| Business Communications for Accountants and Auditors | Intermediate Accounting I | Business Communications for Accountants and Auditors | Business Communications for Accountants and Auditors | |
| Advanced Managerial Accounting and Control Systems | Advanced Managerial Accounting and Control Systems | Advanced Managerial Accounting and Control Systems | Advanced Managerial Accounting and Control Systems | |
| Essentials of Negotiations | Intermediate Accounting II | Essentials of Negotiations | Essentials of Negotiations | |
| Taxation of Individuals | ||||
| Spring | Internal Auditing I: Conceptual and Institutional Framework | Essentials of Negotiations | Taxation of Corporations and Other Entities | Leadership and Human Resource Management for Accountants and Auditors |
| Information Security, Audit and Control | Business Law for Managers | Taxation of Not-for-Profits | Taxation of Individuals | |
| Leadership and Human Resource Management for Accountants and Auditors | Taxation of Individuals | Real Estate Taxation | Valuation for Accounting | |
| Internal Auditing II: Internal Audit Application and Practice | External Auditing | International Taxation | Business Law | |
| Taxation of Corporations and Other Entities | ||||
| Fall | Forensic Accounting/Auditing | Forensic Accounting/Auditing | Forensic Accounting/Auditing | Forensic Accounting/Auditing |
| Enterprise Risk Management | Financial Statement Analysis for Accountants and Auditors | State and Local Taxation | Systems for Data Analysis | |
| Business Ethics for Accountants and Auditors | Business Ethics for Accountants and Auditors | Business Ethics for Accountants and Auditors | Business Ethics for Accountants and Auditors | |
| Advanced Accounting | Estates, Trusts and Personal Financial Planning | Taxation of Corporations and Other Entities | ||
| Advanced Accounting |
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.
