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

 

Required Courses (9 credits):

ACC 612 – The Accountant’s Legal Environment and Ethics (3 credits)

ACC 615 – Entity Taxation I (3 credits)

ACC 670 – The Accounting Profession (3 credits)

*Responsible Conduct of Research Training (RCR)

 

Emphasis Areas :

All M.S.A. students must choose one of four emphases, each consisting of 12 credits, based on their licensure examination and career goals.

 

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)

 

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.  Students with little or no previous business coursework may have additional credit requirements beyond the core. 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.

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.

Course Descriptions

*Responsible Conduct of Research Training (RCR)

All GVSU graduate students are also required to complete online modules on Responsible Conduct of Research Training (RCR). Complete the Training HERE. Seidman graduate students are required to complete the following (3) modules: Data Management, Plagiarism, & CITI Conflict of Interest.