MSA Curriculum

At admission, all students receive an individualized MSA program plan that allows them to meet educational requirements for the Michigan CPA exam. Required business and accounting foundation courses are highlighted in the plan, as well as MSA courses that complement the student's previous accounting study. An assigned faculty advisor will assist the student in selecting electives that align with career goals.   Credits: 33

MSA Required Courses

Covers stakeholder’s ethical expectations of accountants, directors and officers, principles of corporate governance, philosophic and practical approaches to making ethical decisions, and an introduction to accountants’ regulatory requirements and codes of conduct. Offered fall semesters. Prerequisite: Admission to a Seidman College of Business graduate program. Credits: 3

Focuses on financial performance analysis in the context of equity (share) valuation, with some attention given to credit analysis and the valuation of debt. Emphasis is placed on the persistence of earnings and the accounting choices made in financial statement preparation that affect earnings quality and comparisons. Offered fall and spring/summer semesters. Prerequisites: ACC 311 or equivalent. Completion of MBA background equivalents. Credits: 3

Development of skills and knowledge related to the integration of information technology in accounting and business with a focus on structured accounting data creation, storage, analytics, and reporting within and across organizations. Prerequisite: ACC 340 or equivalent. Credits: 3

Addresses accounting issues relevant to managers of a multinational company and to global investors. Topics include translation of foreign currency financial statements, accounting for foreign exchange derivatives, international financial reporting standards, comparative financial reporting, and corporate governance systems. Prerequisite: ACC 310 or equivalent. Credits: 3

Examines the conceptual underpinnings of accounting thought and how accounting relates to valuation theory and capital markets. The role of accounting information is addressed from the points of view of management, auditors, and investors. Additionally, selected topics are discussed. Offered fall and winter semesters. Prerequisites: ACC 613, ACC 616, ACC 617, and ACC 618. May be taken concurrently with any of these during the final semester. Credits: 3

ACC 620 is the Capstone course and may not be taken until other core courses have been completed; however, concurrent enrollments may be granted with permission from the Seidman Graduate Programs Office.

After the above 15 required credits are completed, the remaining 18 credits are selected from graduate accounting courses, depending on the student's career interests and previous course work. Students with little or no previous business coursework may have additional credit requirements beyond the core. Students interested in additional study in auditing or taxation may earn an emphasis by completing a series of courses in their respective area.

Students may earn the MSA by attending part-time or full-time. Courses are primarily available in the evenings; however, some courses are offered in the afternoons, especially during the summer semester. The MSA is fully accredited by AACSB International.

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ACC 690 Internship

Internship is the best way to stand out in a competitive job market. During this authentic work experience, interns have opportunities to explore career options and interests, enhance professional skills, increase self-confidence, participate in networking with professionals, and build a strong resume. You must receive approval from your Internship Coordinator before pursuing an internship for academic credit. Send your completed internship application packet to Internship Coordinator, Professor Rita Grant, grantr@gvsu.edu.

Audit Emphasis

Students who want to be well-equipped for a career in auditing may elect to complete the MSA degree with an emphasis in audit. The audit emphasis will be listed on the student's transcript. The student must elect the emphasis and complete the following courses:

  • ACC 513 – Internal Audit, or ACC 514 – External Audit, Credits: 3
  • ACC 516 – Information Systems Audit, Credits: 3
  • ACC 603 – Accounting and Audit Research, Credits: 3
  • ACC 608 – Forensic Accounting, Credits: 3
     

For students with undergraduate accounting degrees, it may be possible to complete the degree with a taxation emphasis in 33 credits. Other students desiring an audit emphasis should expect to complete additional credits beyond what is required for the degree.

Taxation Emphasis

Students who desire advanced knowledge and skills in taxation, but not at the depth and breadth of a Master of Science in Taxation (MST) degree, may elect to complete the MSA degree with an emphasis in taxation. The taxation emphasis will be listed on the student's transcript. The student must elect the emphasis and complete the following courses:

  • ACC 622 – Tax Research and Writing, Credits: 3
  • ACC 624 – Corporate Tax I, Credits: 3
  • ACC 627 – Estate, Gift, and Trust I, Credits: 3
  • ACC 629 – Partnership Taxation, Credits: 3

For students with undergraduate accounting degrees, it may be possible to complete the degree with a taxation emphasis in 33 credits. Other students desiring a tax emphasis should expect to complete additional credits beyond what is required for the degree.