Nov 21, 2024  
2020-2021 Catalog 
    
2020-2021 Catalog [ARCHIVED CATALOG]

Accounting (MSA)


The Master of Science in Accounting (MSA) program is designed for individuals interested in pursuing Certified Public Accountancy or another advanced accounting degree.  The minimum required 30 credit hours must include at least eight courses (24 credits) from the listed MSA core and elective courses and at least two courses (6 credits) of additional MSA electives or MBA non-accounting courses.  Students with undergraduate accounting backgrounds may be eligible to have one or both foundation courses waived.

The MSA Program provides:

  1. A focused, comprehensive accounting master’s degree that provides excellent preparation for the Certified Public Accounting (CPA) Exam.
  2. A foundation in accounting principles for students with undergraduate degrees in fields other than accounting.
  3. In-depth study in financial reporting, cost management, accounting systems and controls, auditing, and forensic accounting.
  4. Elective courses in taxation, non-for-profit accounting, advanced financial reporting, and financial statement analysis.
  5. Convenient NetPlus! offerings of foundation and required courses that combine online learning with two Friday/Saturday on campus residencies. Elective courses are offered online or on campus during evening timeslots.

Admission to the MSA Program

The MSA program is designed for students who have demonstrated the ability to succeed in graduate-level professional education and in completing the CPA exam. Students can complete the undergraduate preparation necessary for the MSA program either through a bachelor’s program that focuses on accounting or through the other bachelor programs at accredited colleges and universities of the United States and elsewhere. The program’s foundation courses are intended for students with less undergraduate accounting preparation.

Students pursuing a MSA degree are admitted to the program using the same criteria as those currently existing for the MBA program. Applications for admission are available from the School of Management Office, its website, or from the Office of Graduate Programs. Admission to the program is not granted until the application materials are submitted and reviewed.

Applications for admission are available from the School of Management Office, its website, or from the Office of Graduate Programs. Admission to the program is not granted until the following materials are submitted and reviewed:

  1. Completed application for graduate admission.
  2. Official transcripts from all colleges and universities attended.
  3. A professional resume including work experience and extracurricular activities.
  4. Two letters of recommendation (professional and/or academic).
  5. Scores from the Graduate Management Admission Test (GMAT) or Graduate Record Examination (GRE).
  6. Statement of Purpose.

    In addition, international students are required to submit the following:
     
  7. Official documents demonstrating English proficiency.
  8. Notarized Affidavit of Financial Support.
  9. Bank statement.

In evaluating applications, consideration is given to these indicators of aptitude and preparedness for graduate study in management. The School of Management weighs these materials in making admission decisions, in conjunction with relevant business and managerial experience. Admission decisions are guided by a desire to draw participants from diverse organizations and backgrounds, balancing class composition to ensure wide ranging experiences and perspectives.

Application Deadlines

Priority application deadlines are:

  • August 1 for fall entry
  • November 15 for winter entry
  • March 15 for spring entry
  • May 15 for summer entry

International applications are due:

  • May 1 for fall entry
  • September 1 for winter entry

Completed files received by the deadline receive priority in review; files completed after the deadline are reviewed if seats remain.

Completed applications should be received by the Office of Graduate Programs by the published deadlines. For additional information consult:
School of Management
University of Michigan-Flint
1 Riverfront Center West
Flint, MI 48502-1950
(810) 762-3160

Requirements


A. Foundation Courses (0-6 credits)


Up to 6 credits, dependent on waivers:

C. Electives (9 credits)


At least 3 credits (one course) from the following Accounting Electives list and 6 other credits (2 courses), from either (a) two non-accounting MBA courses or (b) one additional course from the following Accounting Electives list and one non-accounting MBA course.

Note


All requirements must be completed within five calendar years of initial enrollment in the program.

An overall grade point average of at least 3.0 is required for program completion. A grade point average of less than 3.0 constitutes a sufficient basis for probationary status and, if the grade point average is not improved, dismissal from the program. Students with probationary status must make progress toward “good standing.” Failure to do so may result in required reduction in the maximum courses the student may enroll in or other actions. Courses with a grade of D or less must be retaken. Courses in which a grade below B is received may be retaken once for credit. In such cases, both the original grade and the grade received when the course is retaken appear on the transcript and are used in determining the student’s grade point average.

Transfer credit is limited to no more than nine credits and must have been completed in the last 5 years with a grade of B or better in graduate courses while enrolled as a graduate student at an AACSB accredited program, and must not be part of another degree. Exceptions to this rule are accepted only in unusual circumstances and then only by approval of the SOM Graduate Programs Committee.

Course waivers are considered only at the time of admission to the MSA Program and limited to foundation courses only.  Equivalency is determined by AACSB-International accreditation status of the institution, or by the School of Management Graduate Programs Committee. Grades in equivalent courses are also considered.  Waivers reduce the number of credits required to complete the MSA degree. However, completion of a minimum of 30 graduate credit hours at the University of Michigan-Flint is required to graduate.