Curriculum Overview

The curriculum for the M.S. in Accounting provides an opportunity for promising, motivated students to not only earn a graduate degree but ensure their success in the future.

The program consists of 30 semester hours of graduate-level coursework (10 courses). The core curriculum consists of 21 semester hours (seven courses). Nine additional semester hours (three courses) can be completed as electives. One Elon MBA or M.S. in Business Analytics course can be selected as an elective.

Students without an undergraduate degree in accounting are required to complete prerequisite courses, some of which may be offered during the Elon Summer Session prior to entering the program.

Students must complete seven required graduate accounting courses and three electives in order to graduate with the Master of Science in Accounting (MSA). Additionally, at the time of graduation, students must obtain an overall grade point average (GPA) of 3.0 in their graduate work.

Degree Requirements

Required Courses (3 credit hours each*)

ACC 6020            Business Ethics for Accounting Professionals
ACC 6300            Advanced Financial Accounting
ACC 6320            International Accounting
ACC 6400            Tax Research
ACC 6420            Taxation of Business Entities
ACC 6500            Accounting Analytics
ACC 6520            Advanced Audit and Assurance Services

Elective courses (3 credit hours each*)

Students choose three of the following courses:**

ACC 6410            Taxation of Corporations and Shareholders
ACC 6430            Taxation of Flow-Through Entities
ACC 6450            Issues in Tax Policy and Special Topics
ACC 6510            Principles of Fraud Investigation
ACC 6530            Information Technology and Risk Control
ACC 6550            Internal Auditing

A student can elect to have one elective from the Master of Business Administration (MBA) or Master of Science in Business Analytics (MSBA) program rather than taking all three electives in accounting. The selected elective course must be approved by the faculty coordinators of each respective program.

*Credit hours=semester hours
**Subject to availability