Master of Science in Accounting
The 🌐 icon appears in the title of traditional courses that are also available as a set of module courses.
Description and Outcomes
The Master of Science in Accounting program is designed to follow a Bachelor of Science in Accounting degree. Refer to the Admissions Requirements section for details.
The objective of the Master of Science in Accounting program is to prepare you with the knowledge, technical skills, and work habits to be an innovative and adaptable critical thinker and problem solver. The program is designed to prepare you to use available services and technologies to support operations and management, and the curriculum encourages you to be a lifelong learner while addressing the evolving professional skills of master's degree students.
Upon graduation, you may perform either technical or management duties within the accounting field. Typical duties may include overall department management; the generation and analysis of accounting data; the creation of quality improvement processes, compliance strategies, and reimbursement procedures; conducting research; and addressing risk management and legal issues. Employment opportunities may exist within industry and public accounting. In addition, many entrepreneurial opportunities may exist for small business accounting and consulting services.
The Master of Science in Accounting program is designed to help you prepare for the Uniform Certified Public Accountant (CPA) Examination, the Certified Internal Auditor examination, and the Certified Management Accountant examination. Refer to the Certification, State Board, and National Board Exams section for important program disclosure information.
You must choose from three concentration areas designed to help you develop specific accounting proficiencies: public accounting—CPA track, private/corporate accounting—CMA track, and tax.
The Master of Science in Accounting program consists of a minimum of 52 quarter credit hours. Upon successful completion of the program, you will be awarded a master of science degree.
- Integrate accounting knowledge to take well-reasoned action in diverse situations.
- Assess accounting issues and opportunities in dynamic environments.
- Evaluate the ethical and social implications of business and accounting decisions in a global context.
- Evaluate the theory, principles, and practices of accounting and accounting information systems.
- Integrate challenging work that will prepare students for accounting professional exams.
- Communicate professionally through writing and presentations with stakeholders.
In addition to the discipline-specific outcomes, professional competencies are integrated throughout your academic program. You can review the professional competencies associated with your academic program in the graduate School of General Education section of this Catalog.
You must meet the below admissions requirements in addition to Purdue Global's general requirements.
Prior to enrollment, you must submit an unofficial transcript indicating receipt of a bachelor's degree in the field of business from an accredited institution or a minimum of 30 semester or 45 quarter credit hours in undergraduate coursework across the Common Professional Components (CPC) to align with Accreditation Council for Business Schools and Programs (ACBSP) accreditation standards. By the end of the first term, you must provide the University with an official copy of the transcript. Refer to the First-Term Responsibilities section for additional information.
ACBSP’s CPC include areas such as marketing, management, finance, economics, law, ethics, accounting, globalization, policy, IT, and statistics. If you have completed the required hours and satisfy the other program entry requirements, no additional coursework is needed to enter the master’s degree program. If you do not meet this requirement, you will be required to take a Peregrine entrance exam free of charge to assess your knowledge in the CPC areas. If you do not meet the minimum scoring requirement of 50 percent on each topic in the exam, you will be required to take a leveling course, comprised of up to 15 modules, before being enrolled in the program. The required module(s) will be determined by the Peregrine score in each CPC area. You are responsible for the fee for each Peregrine module required. You must pass each Peregrine module that is required with a score of 70 percent or higher.
For example, if you do not meet the undergraduate coursework requirements, and do not receive a passing score on the exam in the accounting and business finance areas, you would be required to take both module 1 and module 3 of the leveling course:
|Module 2||Business Ethics|
|Module 3||Business Finance|
|Module 4||Business Integration and Strategic Management|
|Module 5||Business Leadership|
|Module 6||Global Dimensions of Business|
|Module 7||Information Management Systems|
|Module 8||Legal Environment of Business|
|Module 10||Quantitative Research Techniques and Statistics|
|Module 11||Management/Human Resource Management|
|Module 12||Management/Operations/Production Management|
|Module 13||Management/Organizational Behavior|
If you are granted admission to the program and do not have an undergraduate degree in accounting, you may be required to complete additional foundational coursework, which may include AC114 🌐 Accounting I, AC116 🌐 Accounting II, and AC239 Managerial Accounting, pending review of the situation by the Dean. Candidates to the program must pass their prerequisite courses with a “B” or better to be admitted to the program.
If you are an international applicant, you must submit, prior to enrollment, an official college transcript evaluated for equivalency to a United States college diploma by an authorized school official, appropriate outside agency, or approved foreign credential evaluator. If you are granted admission to the program and do not have an undergraduate degree in accounting, you may be required to complete additional foundational coursework, which may include AC114 🌐 Accounting I, AC116 🌐 Accounting II, and AC239 Managerial Accounting, pending review of the situation by the Dean. Candidates to the program must pass their prerequisite courses with a “B” or better to be admitted to the program. If you possess a bachelor's degree unrelated to business, management, accounting, or finance, you must submit an additional course-by-course equivalency evaluation to determine whether you have already completed coursework equivalent to AC114 🌐 Accounting I and/or AC116 🌐 Accounting II. You are responsible for any costs incurred as a result of this service.
- You may not use transfer credit to replace AC599 Graduate Capstone in Accounting. This course must be completed at Purdue Global.
- As a newly enrolled student, you may request to test out of GB512 🌐 Business Communicationsby passing a course assessment with a predetermined score. To register for a course assessment, you must contact your Student Advisor at least 1 week prior to the start of the first term. Refer to the Types of Credit section for additional information.
Certain state certification and licensure boards have specific educational requirements for programs to lead to a license or nongovernmental certification that is a precondition for employment in a recognized occupation.
Unless otherwise specified, Purdue Global's programs are not designed to meet any specific state’s licensure or certification requirements. If certain licensed occupations, vocations, or professions are not explicitly listed, Purdue Global has not reviewed the licensure or certification requirements of those occupations, vocations, or professions, nor intended the program to meet such requirements. Licensure-track programs may limit enrollment to students in certain states; please see Purdue Global’s Program Availability Information to determine enrollment eligibility.
You are responsible for understanding the requirements of optional certification exams. Such requirements may change during the course of your program. You are not automatically certified in any way upon program completion. Although certain programs are designed to prepare you to take various optional certification exams, Purdue Global cannot guarantee you will be eligible to take these exams or become certified. Your eligibility may depend on your work experience, completion of education and/or degree requirements, not having a criminal record, meeting other certification requirements, or the program or the University itself having appropriate accreditation or licensure.
Upon graduation, you may be eligible to take the Uniform Certified Public Accountant (CPA), Certified Internal Auditor, and Certified Management Accountant certification exams. To sit for the CPA Exam in most states, there is an educational requirement of 150 semester hours or 225 quarter credit hours. Purdue Global has not made a determination of eligibility with respect to the licensure or certification requirements of any specific state. You may need to take additional courses at the undergraduate or graduate level to meet individual state requirements.
The 🌐 icon appears in the title of traditional courses that are also available as a set of module courses. Module course availability may be limited to certain academic calendars. See Course Types for information about module courses.
|AC501||Financial Accounting and Reporting||4|
|AC504||Ethical Issues in Business and Accounting||4|
|AC505||Advanced Managerial/Cost Accounting||4|
|AC507||Corporate Tax Decisions and Strategies||4|
|GB512||🌐 Business Communications||4|
|GB540||🌐 Economics for Global Decision Makers||4|
|AC599||Graduate Capstone in Accounting||4|
|Total Core Requirements||36|
|Open Elective Requirements|
|Total Open Elective Requirements||16|
Concentration courses are completed within the open electives requirement of the degree plan.
Public Accounting—CPA Track
|AC556||Government and Not-For-Profit Accounting||4|
|AC558||International Accounting Standards and Global Financial Reporting||4|
Private/Corporate Accounting—CMA Track
|AC552||Business Reorganizations and Restructuring||4|
|AC554||Enterprise Risk Analysis and Planning||4|
|AC559||International Tax Planning and Issues||4|
|AC560||Tax Research and the IRS||4|
|AC561||Taxation of Estates and Trusts||4|