MS Accy
Requirements

College Admissions
Requirements

Dean's Executive
Advisory Board

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College of Business Administration
Master of Science in Accountancy

Degree Requirements

Course work is divided into two areas: accounting and non-accounting. Accounting courses (18 semester hours) ACCT 6331 (Financial Accounting I), ACCT 6376 (Intermediate Accounting I), ACCT 7376 (Intermediate Accounting II), and two other accounting courses (or their undergraduate equivalents) are prerequisites for the M.S. in Accountancy degree. Students who have not completed all of these courses in their previous degree(s) must make up the missing courses by adding them to the M.S. in Accountancy degree plan. The degree plan will then be increased beyond 36 semester hours for a student with no previous background in accounting.

Once students fulfill their accounting prerequisite courses, they must complete 18 semester hours of graduate accounting courses. If not taken previously the following courses must be taken:

ACCT 6377	Cost and Managerial Accounting
ACCT 7330	Advanced Accounting
ACCT 7336	Fundamentals of Federal Taxation
ACCT 7368	Auditing
ACCT 7373	Accounting Information Systems
ACCT 7375	Corporate Taxation

Prerequisite accounting courses may not be used as accounting electives. No more than 18 semester hours of graduate accounting electives may be credited toward the degree.

Non-accounting courses (18 semester hours)

The remainder of the course work for the M.S. in Accountancy degree should consist of at least six non-accounting graduate-level electives. Of these, up to nine semester hours may be taken outside the College of Business Administration if approved by the advisor. FINA 6387 (Managerial Analysis), DISC 6360 (Statistical Methods For Business), FINA 6335 (Managerial Finance), MARK 6361 (Marketing Administration) and MANA 6332 (Organizational Behavior and Management) must be taken if not taken previously at the graduate or undergraduate level. Students who have completed the appropriate courses in previous graduate course work may transfer a maximum of six semester hours to the non-accounting elective section of the M.S. in Accountancy degree program. All degree candidates, however, must complete a minimum of 30 semester hours of graduate work in residence at the University of Houston. The transfer of course work is based on the following guidelines:

1. Courses requested for transfer to the program must have grades of B or higher and may not be more than five years old at the time of graduation with the M.S. in Accountancy degree.

2. The course work must be graduate-level and consistent with the advanced study of accounting and business administration.

3. Both the department and the Office of Student Services must approve the transfer request. Final authority for the approval of all transfer requests rests with the Office of Student Services.

4. Requests for transfer of courses should be made during the first semester of attendance as a graduate student in the college. Transfer credit is not given for either professional experience or professional development courses.

Time Limitation

Students who have a degree plan of 36 semester hours must complete the degree program within five years. Any transferred course to be included in the M.S. in Accountancy degree may not be more than five years old at the time of graduation from UH. Students who have a degree plan of more than 36 semester hours must complete the degree program within seven years; however, the last 36 semester hours must be completed within the five-year period preceding graduation.

Continuous Enrollment

Unless students petition for a leave of absence, they must maintain continuous enrollment during the fall and spring semesters. Students who are out of the program for more than one calendar year will be under the jurisdiction of the catalog in effect at the time of reentry.

Students who fail to maintain continuous enrollment for more than two calendar years must reapply for admission to the program and must meet admission requirements in effect at that time.

Effective Semester of Admission

Admission is granted only for a specific semester. If students wish to postpone enrollment, they must secure approval from the Office of Student Services. The first semester in which students, as graduate students, complete graduate-level work that applies toward a degree is the effective semester of admission.