The Master of Science with a major in accounting is designed to provide an appropriate base of knowledge for entry into the accounting profession. Students earning this degree will have completed an educational program consistent with recommendations from professional accountants and accounting educators, and will be prepared for entry into careers as professional accountants - either as public or management accountants or as internal auditors within the public or private sector. Click here for a printable MS ACCT – ENTR information sheet.
Career Possibilities
| Actuary | Director of Acquisitions |
| Budget and Forecast Accountant | Entrepreneur |
| Budgetary Control Analyst | Industrial Accountant |
| Chief Cost Accountant | International Trade Specialist |
| Chief Financial Officer | IRM Consultant |
| Contract Administrator | Management Consultant |
| Controller | Managerial Accountant |
| Cost Accountant | Public Accountant |
Professional Organizations
Students in Accounting can join Beta Alpha Psi, a national accounting honorary fraternity; NABA, National Association of Black Accountants; and ALPFA, Association of Latino Professionals in Finance and Accounting.
Certification
Information about becoming a CPA can be found through the Accounting department's website http://www.cob.unt.edu/acct/cpa.php. Certifications for Accounting Information Systems and Internal Audit are also available.
Course Requirements
Background Courses* (up to 37 hours)
*Note: Background course may be required if your undergraduate degree did not prepare you for current master level courses. Background courses are assessed on an as needed basis after evaluation of undergraduate transcripts.
| ACCT 5020 (3 hrs) |
Accumulation and Analysis of Accounting Data |
| BCIS 5090 (1.5 hrs) |
Intro. to Business Computer Info. Systems |
| BLAW 5050 (1.5 hrs) |
Legal, Reg., and Ethical Env. Of Business |
| DSCI 5010 (1.5 hrs) |
Statistical Analysis |
| ECON 5000 (3 hrs) |
Economic Concepts |
| FINA 5040 (1.5 hrs) |
Intro. to Finance and Financial Mathematics |
| MATH 1190 (3 hrs) |
Business Calculus |
| MGMT 5070 (1.5 hrs) |
Management Issues |
| MKTG 5000 (1.5 hrs) |
Marketing Concepts |
| ACCT 3110 (3 hrs) |
Intermediate Accounting I |
| ACCT 3120 (3 hrs) |
Intermediate Accounting II |
| ACCT 3270 (3 hrs) |
Cost Accounting |
| ACCT 4100 (3 hrs) |
Accounting Systems |
| ACCT 4300 (3 hrs) |
Federal Income Tax |
| ACCT 4400 (3 hrs) |
Auditing – Professional Responsibilities |
| ACCT 3405 (1 hr) |
Professional Development |
Required Accounting Courses (9 Hours)
| ACCT 5110 | Fundamentals of Accounting Research |
| ACCT 5120 | Using Information Systems in Accounting |
| ACCT 5760 | Accounting, Business Analysis, and Valuation (take in last year) |
Accounting Electives (9 hours)
Three (3) accounting electives should include one course from the five areas below. The choice of area should be discussed with a departmental advisor prior to making your selection, and they will consider the exposure you have already had to prior coursework in selected areas. The choices should also reflect what supports your entrepreneurial objectives and the broad nature of the specialization.
Managerial
| ACCT 5250 | Strategic Cost Management |
| ACCT 5270 | Managerial Cost Accounting |
Taxation
| ACCT 5320 | Taxation of Flow-Through Entities |
| ACCT 5330 | Taxation of C Corporations |
| ACCT 5340 | Oil and Gas Taxation |
| ACCT 5360 | Advanced Topics in Federal Taxation |
| ACCT 5370 | Family Tax Planning |
Auditing
| ACCT 5410 | Audit – Investigative Process |
| ACCT 5440 | IT Auditing |
| ACCT 5450 | Seminar in Internal Auditing |
Financial
| ACCT 5140 | Advanced Accounting Analysis |
| ACCT 5150 | The Development of Accounting Theory |
| ACCT 5520 | Government and Other Non-Profit Accounting |
| ACCT 5710 | Oil and Gas Accounting |
| ACCT 5890 | International Accounting |
Systems
| ACCT 5630 | Accounting Systems and Controls |
| ACCT 5640 | Current Topics in Acct. Control Systems |
Non-Accounting Electives (18 hours)
Students should consult with a departmental advisor and select eighteen (18) additional hours of electives that will support their professional goals and enhance preparation for their career interest.
Students may take ACCT 5800 “Internship” by completing the application process and obtaining an approved internship. The internship is part of the non-accounting electives in each specialization. Note: The internship grade does not count as part of the required 3.0 on accounting graduate coursework.
Students who wish to take the CPA examination should take BUSI 5200 “Professional Ethics and Corporate Governance."
