Curriculum
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 24 semester hours (eight courses). Six additional semester hours (two courses) can be completed as electives. One Elon MBA or M.S. in Business Analytics course can be selected as an elective with approvals from the MBA/MSBA and MSA Faculty Program Coordinators.
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 eight required graduate accounting courses and two 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 6350: Governmental and Not-for-Profit Accounting
- ACC 6400: Research and Communications for Accounting Professionals
- ACC 6420: Taxation of Business Entities
- ACC 6500: Accounting Analytics
- ACC 6520: Advanced Audit and Assurance Services
- ACC 6530: Information Technology and Risk Control
Elective courses (3 credit hours each*)
Students choose two of the following courses:**
- ACC 6320: International Accounting
- 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: Fraud Examination
- ACC 6550: Internal Auditing
Students may choose two MSA electives either to deepen their understanding within an area or to broaden their knowledge across multiple areas. The MSA elective courses are offered based on demand and resource availability.
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 electives in accounting. The selected elective course must be approved by the faculty coordinators of each respective program as well as the MSA faculty coordinator.
* Credit hours = semester hours
** Subject to availability
Continuation Standards
Degree Completion
Master of Science in Accounting (MSA) students are expected to maintain a cumulative GPA of 3.0. Students who do not maintain a satisfactory cumulative GPA are subject to probation or dismissal from the program. Any student who receives an “F” grade or two “C” grades is dismissed from the program. In addition, MSA students are expected to complete the program within five years of enrollment.
To earn the Master of Science in Accounting degree, the student must:
- Obtain an overall minimum grade point average (GPA) of 3.0 in graduate coursework
- Successfully complete all required 30 graduate credit hours
- Submit an application for graduation to the Office of the Registrar
Honor System
The Elon Honor System includes the Honor Code, the Code of Conduct (including the Sexual Misconduct and Gender-Based Violence Policy), and adjudication processes. All undergraduate and graduate students are governed by the Elon University honor system, except as outlined within the Elon School of Law Student Handbook for law students and graduate program student handbooks.