Current version - Indiana University South Bend

2263 GRADUATE DEGREES3 SCHOOL OF BUSINESS AND ECONOMICS
Phase IV
Capstone Course (3 cr.)
BUSB-E 510 Business Policy
The student must achieve a grade of C or higher in each
course in Phase II, III, and IV.
Comprehensive Examination Requirement
Each graduate business student, as a condition for
graduation, must pass a comprehensive examination
during his or her final year. The examination is given
near the end of each semester.
Master of Science in Accounting
The Master of Science in Accounting (M.S.A.) provides
advanced academic work for those with specialized
interest in the field of accounting. The degree develops
the conceptual and technical skills of those whose
undergraduate academic performances were above
average, and who may be preparing to sit for the Certified
Public Accountant (CPA) examination.
Indiana law requires 150 hours of college credit for a
person to be eligible for this examination. To meet this
need, IU South Bend is offering a 30 graduate credit hour
(10 courses) Master of Science in Accounting degree.
Besides being tailored to meet these new demands, the
degree is equally well suited for practicing accountants
preparing for greater professional challenges.
The curriculum for the M.S.A. reflects the school’s
mission to emphasize functional knowledge, skills,
and capabilities. The program prepares individuals for
professional certification, not only as a C.P.A., but also as
a Certified Management Accountant (C.M.A.), Certified
Fraud Examiner (C.F.E.), or Certified Internal Auditor
(C.I.A.).
The degree requires 30 credit hours beyond the
accounting major bachelor’s degree. If an applicant lacks
an undergraduate accounting degree, the attainment of
an M.S.A. degree requires additional course work.
Who Benefits?
• Individuals preparing to meet the 150 credit hour
requirement of Indiana and other states for taking the
CPA examination
• The professional accountant who desires a graduate
degree
• Professionals who want to increase their expertise for
future advancement
• Individuals who want to gain a working knowledge of
the accounting profession for a change in careers or
for future entrepreneurial projects
• Individuals who want to meet the requirements for
other professional certification programs such as the
Certified Management Accountant (C.M.A.), Certified
Fraud Examiner (C.F.E.), or Certified Internal Auditor
(C.I.A.)
Program Requirements
(All courses are 3 credit hours, unless otherwise designated.)
Required Prerequisites
BUS-A 201 Introduction to Financial
Accounting
BUS-A 202 Introduction to Managerial
Accounting
BUS-A 311 Intermediate Accounting I
BUS-A 312 Intermediate Accounting II
BUS-A 325 Cost Accounting
BUS-A 328 Introduction to Taxation
BUS-A 339 Advanced Income Tax
BUS-A 424 Auditing and Assurance Services
Select one of the following:
BUS-A 337 Accounting Information Systems
BUS-K 321 Management of Information
Technology
Students must possess computer competency equivalent
to BUSB-K 501 Computer Skills for Management.
Students who plan to sit for the Uniform CPA Examination
should consider taking BUS-A 335 Accounting for
Government and Not-For-Profit Entities and enrolling
in a C.P.A. review course, particularly for business law.
Program Requirements (30 cr.)
Skills Courses (6 cr.)
BUSB-B 503 Leadership and Change
BUSB-F 533 Communication Skills
Required Accounting Courses (12 cr.)
BUSB-A 525 Advanced Financial Practice
BUSB-A 530 Advanced Auditing
BUSB-A 531 Advanced Managerial
BUSB-A 545 International Accounting
Elective Courses (9 cr.)
Select three of the following:
BUSB-A 504 Management Information Systems
BUSB-A 539 Advanced Tax Topics
BUSB-A 564 Interpretation and Analysis of
Financial Statements
BUSB-F 542 Strategic Financial Management
Additional Elective Courses (3 cr.)
Select one of the following:
BUSB-A 502 Managerial Price Theory
BUSB-C 502 Legal and Ethical Environment
of Business
BUSB-D 503 Production Management
BUSB-F 506 Management of International
Operations
BUSB-F 520 Seminar in Business
VT: Taxes and Business Strategies
BUSB-F 520 Seminar in Business
VT: Forensic Accounting