2026-2027 Undergraduate & Graduate Catalog [In Progress]
Master of Science in Accounting
Seidman College of Business/School of Accounting
Advanced degrees such as the M.S.A. (Master of Science in Accounting) provide graduates with career flexibility, as many high-level business positions require or prefer advanced degrees. Licensure as a CPA (Certified Public Accountant) currently requires 150 semester hours, whereas most undergraduate degrees only require 120 semester hours. Although the 30 extra hours can be fulfilled with additional undergraduate coursework, completion of the M.S.A. degree will better prepare graduates for their future accounting or business careers and for passing the CPA or other licensure exams such as the CMA (Certified Management Accountant), CFE (Certified Fraud Examiner), or CISA (Certified Information Systems Auditor) exams. Within the CPA exam, students may focus on the Business Analytics and Reporting (BAR), Information Systems and Controls (ISC) or Tax Compliance and Planning (TCP) discipline exam. The M.S.A. degree meets current educational requirements for public accounting certification (CPA) in Michigan as of this catalog publication date. Students should verify current educational requirements at Michigan.gov/lara.
PROGRAM LOCATION
The M.S.A. program is housed in the Seidman College of Business's School of Accounting, located within GVSU's Pew Campus in downtown Grand Rapids, Michigan. Most courses are offered in the L. William Seidman Center; however, all M.S.A. coursework may be completed online, either synchronously or asynchronously.
GRADUATE OUTCOMES/TIME TO PROGRAM COMPLETION
The School of Accounting faculty has identified the following learning objectives for M.S.A. students.
M.S.A. graduates will be
- technically competent;
- effective accounting researchers;
- effective communicators
Non-working students with an undergraduate degree in accounting can generally complete the M.S.A. program in one calendar year. Working students or students with no or limited accounting coursework can typically complete the program in two calendar years.
Accreditation
The M.S.A. program is accredited by the Association to Advance Collegiate Schools of Business (AACSB).
Admission
Admission to the M.S.A. program is based on an evaluation of the candidate's application and other submitted documentation. An undergraduate degree in accounting is not required, but those with limited undergraduate business education are required to complete business and accounting courses that provide a foundation for advanced study in accounting.
Applicants must submit official documentation of all previous college coursework, including a baccalaureate degree (or equivalent international credential). Additionally, applicants must submit:
- GMAT score (unless waived)
- Personal statement
- TOEFL score (if English is not the applicant's first language)
- The Seidman Graduate Programs Office bases admission decisions on previous undergraduate and graduate academic performance and evidence of other competencies related to program and workplace success. Applicants with a cumulative GPA of at least 3.0 for the last 60 semester hours of undergraduate coursework and with grades of B or better in ACC 250 Financial Accounting 1 and ACC 350 Financial Accounting 2 or equivalent intermediate accounting courses at an AACSB-accredited school are considered academically qualified for full admission and the GMAT requirement is waived. A TOEFL score of at least 80 (IBT) is required of applicants whose first language is not English. Work experience is not required but may be used in the admission decision.
For applicants with a cumulative GPA below 3.0 for the last 60 semester hours of undergraduate coursework, the Graduate Admissions Committee considers a scholastic index (SI) for M.S.A. applicants computed as follows:
- SI = (GPA for last 60 semester hours of undergraduate coursework x 200) + GMAT score.
Applicants with a scholastic index of at least 1,100 and satisfactory evidence in their other credentials are considered academically qualified for full admission.
Conditional Admission
Students admitted under this status must meet specific requirements detailed in their letter of admission to be fully admitted to the program.
If an otherwise qualified applicant has not completed prerequisite or foundational courses including intermediate accounting (or received a grade below a B in any intermediate accounting course), it is likely that the applicant will be offered conditional admission. Full admission to the M.S.A. program will be granted upon meeting specified conditions. The conditional admission status is described in detail in the Graduate Admissions section of the catalog.
Dual Enrollment
Enrollment in dual-listed 500- level courses is generally restricted to students admitted to the respective program who have also completed the appropriate prerequisite courses. The exception to this policy is Seidman College of Business accounting students with senior standing who meet all other admissions criteria. Such students will have: 1) completed ACC 250, ACC 350, and ACC 340 with a grade of B or better; 2) no more than 35 credits left to complete their undergraduate degree requirements; and 3) a cumulative GPA of at least 3.0. With permission of the Seidman Graduate Programs Office, such students may enroll for as many as four graduate-level accounting courses that may be applied toward the M.S.A. degree once they are admitted.
GMAT Waiver
The following categories of applicants may request a waiver of the GMAT examination requirement:
- Applicants who have earned a master's degree from an AACSB-accredited business school.
- Applicants who have completed a U.S. Juris Doctor (J.D.) degree with a cumulative GPA of 3.0 or higher.
- A certified public accountant registered or licensed in any U.S. jurisdiction.
Applicants seeking a GMAT waiver should contact the Seidman Graduate Programs Office for details. A GMAT waiver does not result in guaranteed admission; the admissions decision will be based on the applicant's application materials.
Transfer Credit
A maximum of nine semester-hours of transfer credit will be given for appropriate graduate courses completed with a grade of B or better from an AACSB-accredited college. These credits may be substituted for required or elective courses as determined by the Seidman Graduate Programs Office. University policy on transfer of credit also governs such courses.
Website: gvsu.edu/msa
Requirements
All M.S.A. students must complete a minimum of 33 graduate credits, including 9 credits of required core courses, 12 credits of emphasis courses, and 12 credits of electives.
Foundation Requirements
Additionally, all M.S.A. students must demonstrate a comprehensive foundation in Accounting by fulfilling the Foundation Requirements. Foundation Requirements may be met by completion of the following GVSU undergraduate courses or their equivalents.
Due to differences between International Financial Reporting Standards and US Generally Accepted Accounting Principles, international students are required to take ACC 250, ACC 350, and ACC 450 regardless of their prior education.
Required M.S.A. Core Courses (9 Credits)
All M.S.A. students must complete the following courses:
- ACC 612 - The Accountant's Legal Environment & Ethics (3 credits)
- ACC 615 - Entity Taxation I (3 credits)
- ACC 670 - The Accounting Profession (3 credits)
Emphases
All M.S.A. students must choose one of four emphases, each consisting of 12 credits, based on their licensure examination and career goals. Students aspiring to work as public accountants and to sit for the Business Analytics and Reporting discipline exam section of the CPA exam will most benefit from the Business Analytics and Reporting emphasis. Students aspiring to work as tax accountants and to sit for the Tax Compliance and Planning discipline exam section of the CPA exam will most benefit from the Tax Compliance and Planning emphasis. Students aspiring to work as consultants, internal auditors, or forensic accountants and/or to sit for the Information Systems and Controls discipline exam section of the CPA exam, the Certified Fraud Examiners exam, the Certified Internal Auditor exam, and/or the Certified Information Systems Auditor (CISA) exam will most benefit from the Information Systems and Controls emphasis. Students aspiring to work as management accountants and/or to sit for the Certified Management Accountants (CMA) exam will most benefit from the Controllership emphasis.
BUSINESS ANALYSIS & REPORTING (BAR) EMPHASIS (12 CREDITS)
The BAR emphasis is designed for students who are interested in content consistent with that covered on the Business Analysis and Reporting (BAR) discipline exam within the CPA exam. Students electing the BAR emphasis must complete the following courses.
- ACC 603 Technical Accounting Research and Communication (3 credits)
- ACC 604 Controllership and Forecasting (3 credits)
- ACC 613 Financial Statement Analysis (3 credits)
- ACC 618 Advanced Accounting (3 credits)
INFORMATION SYSTEMS & CONTROLS (ISC) EMPHASIS (12 CREDITS)
The ISC emphasis is designed for students who are interested in content consistent with that covered on the Information Systems & Controls (ISC) discipline exam within the CPA exam and on the CISA and CFE exams. Students electing the ISC emphasis must complete the following courses.
- ACC 542 Accounting Analytics and Database Management (3 credits)
- ACC 603 Technical Accounting Research and Communication (3 credits)
- ACC 608 Applied Forensic Accounting (3 credits)
- ACC 642 Advanced Accounting Information Systems (3 credits)
TAX COMPLIANCE AND PLANNING (TCP) EMPHASIS (12 CREDITS)
The TCP emphasis is designed for students who are interested in content consistent with that covered on the Tax Compliance and Planning (TCP) discipline exam within the CPA exam. Students electing the TCP focus area must complete the following courses.
- ACC 622 Tax Research and Writing (3 credits)
- ACC 645 Entity Taxation II (3 credits)
- ACC 646 Tax Planning and Practice I (3 credits)
- ACC 647 Tax Planning and Practice II (3 credits)
CONTROLLERSHIP EMPHASIS (12 CREDITS)
The Controllership focus area is designed for students who are interested in content consistent with that covered on the CMA exam or who are more interested in corporate accounting than in public accounting or consulting. Students electing the Controllership emphasis must complete the following courses.
- ACC 603 Technical Accounting Research and Communication (3 credits)
- ACC 604 Controllership and Forecasting (3 credits)
- ACC 608 Applied Forensic Accounting (3 credits)
- ACC 613 Financial Statement Analysis (3 credits)
ELECTIVES (12 CREDITS)
Electives must consist of ACC 500/600 courses that are not required for the chosen emphasis or other prior approved graduate level courses.
Individualized Plan of Study/Time to Program Completion
All admitted students must meet with a faculty advisor prior to or during their first semester of graduate coursework to obtain an individualized plan of study (IPS) specifying the coursework required for the M.S.A. degree and any emphases elected by the student. The IPS will be developed by the student's advisor based upon review of the student's previous coursework, program requirements, and the student's interests. Any subsequent changes to the IPS must be approved by the faculty advisor.
Students generally fall into one of the following categories:
- Undergraduate Degree in Accounting
Students entering the M.S.A. program with an undergraduate degree in accounting may generally expect to complete a 33-credit program. These students must complete the M.S.A. core and a chosen emphasis.
- Nonaccounting Business Degree
Students entering the program with an undergraduate degree in business, but with six or fewer hours in accounting, may expect an IPS listing all accounting foundation courses in addition to the M.S. A. core courses, and a chosen emphasis, with a program length of approximately 54 credits. Foundation requirements may be met by taking courses concurrently with some of the MSA courses.
- Nonbusiness Degree
Students entering the program with a nonbusiness undergraduate degree and no prior coursework in business or accounting should expect an IPS listing all business and accounting foundation courses along with the M.S.A. core and an emphasis, with a program length of 69 or more credits. Foundation requirements may be met by taking courses concurrently with some of the MSA courses.
ACADEMIC REVIEW
A cumulative GPA of 3.0 or higher is required in all graduate-level courses. Additionally, a cumulative GPA of 3.0 is required in all 600-level courses that fulfill graduation requirements for the M.S.A. A grade of C or better must be earned in all graduate courses that fulfill graduation requirements for the M.S.A.
Program Description
Click here for the program description.