Accounting (MS)

Offered Online Only

The Master of Science in Accounting is registered with New York State to satisfy the 150 hour licensure education requirement. The program is primarily intended for students who have the equivalent of an undergraduate accounting degree and are looking to increase their knowledge in the accounting field to either advance in their professional accounting career or to qualify to sit for the CPA (Certified Public Accountant) exam. Students who may not have a background in accounting but desire an opportunity to broaden their capabilities and specialize in this area are afforded the option to do so with this program. These students would be required to include prerequisites in their course work and would do that under the guidance of the program coordinator.

The MS program accommodates both full-time and part-time students. Full-time students can complete the program within an 18 month period. Part-time completion will vary based on total number of credits taken each term. A program of study will be developed with the coordinator which responds to the student’s needs and the Department’s plan for course scheduling.

Mission Statement
The College of Business Management (CBM) is committed to offering high quality management and professional education that is focused on meeting the needs of students and organizations not only in New York State, but the global community. We are dedicated to providing undergraduate, graduate, and non-degree programs that are responsive to the dynamic business environment and accessible to qualified students. The CBM is committed to continuously improving its programs through learning assurance, scholarship, and service.

The College of Business Management is accredited by AACSB International (Association to Advance Collegiate Schools of Business), an elite distinction achieved by less than 5% of the world’s academic business programs. AACSB is the premier accrediting agency of collegiate business and accounting programs worldwide.

Career Paths
Graduates of the MS Accounting program can pursue
careers in the following areas:

  • Public accounting (working as a Certified Public Accountant)
  • Corporate accounting (working as an accountant for a corporation or other for-profit company)
  • Not-for-profit accounting
  • Government accounting

Prerequisite Undergraduate Course Requirements
A grade of “C” or better is required in all prerequisite courses.

Intermediate Accounting I & II
Managerial or Cost Accounting
Tax Accounting

Advanced Accounting (upper division)
Auditing (upper division)
Commercial (Business) Law
Computer Science
Business Statistics
Two Business Courses

  • The need for completion of prerequisite undergraduate coursework is determined in consultation with the Graduate Admissions Office and the program coordinator.
  • Students must satisfy all accounting prerequisite courses (identified by bold italic above) prior to taking any graduate level accounting courses.

Program Requirements

The MS in Accounting consists of 33 credit hours distributed as follows:
Accounting Core Courses: 15 credit hours
Business Core Courses: 15 credit hours
Electives:  3 credit hours

Accounting Core Courses (15 credit hours)

  • ACC 585 Financial Statement Analysis and Reporting
  • ACC 611 Advanced Income Tax Research
  • ACC 630 Fund Accounting
  • ACC 650 Advanced Auditing Theory
  • ACC 685 Advanced Financial Accounting Theory

Business Core Courses (15 credit hours)

  • FIN 525 Financial Management Problems
  • FIN 685 Seminar in Accounting & Finance
  • BUS 505 Multinational Economics of Technology
  • MGS 511 Quantitative Business Analysis
  • MIS 515 Management Information Systems

Electives (3 credit hours)

Complete any one graduate course offered by the College of Business Management, not including the above core courses and ACC 520 (Accounting for Managers).

Degree Requirements Overview & Program Notes

  • Unless otherwise noted, all graduate courses are 3 credit hours.
  • All students must have a GPA of 3.0 or higher to graduate.
  • Over the course of their studies, students can only apply two “C” grades in courses taken toward the degree.
  • Students may transfer up to six credit hours, if applicable, from another graduate program.
  • Students must maintain continuous registration, equal to or greater than one credit while completing graduate degree requirements. MS Accounting students can do this by registering for CMT 600 – Continuous Registration. This allows for up to six semesters before all program requirements need to have been completed. Students must be registered at SUNY Polytechnic Institute during the term they intend to graduate.

Forensic Accounting and Valuation Concentration Option 

MSA students are able to take the below courses as a concentration in the Masters of Science in Accounting degree program. To complete the concentration, students will take three (3) courses worth a total of nine(9) credit hours from the courses listed below.

Forensic Accounting and Valuation Concentration and Electives

Forensic accounting is one of the fastest growing sectors in accounting. These electives enable students to specialize in fraud detection and prevention, investigative auditing and financial statement analysis, specialized accounting data analytics, and forensic asset valuation. Equipped with these capabilities, our MS Accounting graduates will be ideal candidates for filling the rapidly growing demand for forensic accounting and valuation services.

  • ACC 540 Introduction to Forensic Accounting and Fraud Examination (3 credits)
  • ACC 640 Financial Statement Investigations (3 credits)
  • ACC 641 Accounting Information Systems and Data Analytics (3 credits) OR
    ACC 642 Forensic Accounting Valuation (3 credits)