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C.T. Bauer College
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C.T. Bauer College of Business

Master of Science in Accountancy

Degree Requirements

Prerequisites

A college-level calculus course, MATH 1314 Elements of Calculus with Applications at UH or its equivalent, must be completed prior to enrollment in the Master’s Program in Accounting (MPA). The program assumes knowledge of word processing, spreadsheets and databases. Students who lack this competency may take DISC 2373 Introduction to Computers and Management Information Systems at UH. Students with no accounting background may take ACCT 5301 and ACCT 5302 Principles of Accounting I & II prior to graduate admission. Business calculus, principles of accounting I & II, and Microsoft Office courses may be taken at a community college or at any accredited college or university. If you have not satisfied these prerequisites prior to applying to the program, once you have successfully completed the courses you must submit an official transcript to the MPA graduate advisor once the required courses are completed.

Pre-Enrollment Prerequisites

Students entering the MPA cannot begin graduate level coursework until they have completed the three pre-enrollment prerequisite courses, MATH 1314 (Calculus for Business and the Life Sciences), ACCT 5301 (Financial Accounting), and ACCT 5302 (Managerial Accounting). These courses will be accepted from any university or community college. In order for these courses to be waived, the student must have earned a passing grade. There is no time restriction for these courses.

Accounting Foundation Courses

MPA students must complete 18 hours of accounting foundation courses if not previously completed at UH or from another AACSB accredited university. These courses include ACCT 5367 (Intermediate I), ACCT 5368 (Intermediate II), ACCT 5331 (Federal Income Tax I – Individual), ACCT 5335 (Auditing), ACCT 5337 (Management Accounting), and ACCT 5371 (Accounting Information Systems). Students who still need to complete these courses may take them through UH's Certificate in Accountancy Program (CAP). In order for courses in this section to be waived, the courses must be no older than 5 years at the time of entry into the MPA, and a grade of a “C” or better must have been earned.

Business Foundation Courses

There are 12 hours of business courses required for the MPA. These courses will be waived for students who have earned a Bachelor’s Degree in Business or an MBA from an AACSB accredited university. Students who have not previously completed a business degree or completed a business degree from a non-AACSB accredited school will be required to complete the following courses as part of their MPA degree plan: DISC 6360 (Statistical Methods for Business), FINA 6387 (Managerial Analysis), MARK 6361 (Marketing Administration), and MANA 6332 (Organizational Behavior and Management). Students who did not earn a business degree, but believe that they took any of these courses as part of their Bachelor’s or Master’s degree from an AACSB accredited program may petition to have these courses waived. These petitions would be completed after admittance into the MPA. Courses being waived in this section can be no older than 5 years at the time of entry into the MPA and must have a grade of a “C” better.

MPA Accounting & Non-Accounting Requirements

All students admitted into the MPA will be required to complete ACCT 7330 (Advanced Accounting), ACCT 7375 (Corporate Taxation), GENB 7304 (Business Ethics for Accountants), and GENB 7305 (Commercial Law).

Accounting Electives

All MPA students will be required to take 12 hours of accounting electives. These accounting electives must be taken at the 7000-level.

Business or Accounting Electives

The MPA degree plan will require 12 hours of business or accounting electives. These courses must be taken at the graduate level. The accounting electives must be 7000 level courses. None of the other MPA degree requirements can count in this section. This includes the business foundation courses (DISC 6360, FINA 6387, MARK 6361, and MANA 6332).

Time Limitation

Students who have a degree plan of 36 semester hours must complete the degree program within five years. 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, pay the Bauer College application fee, 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 MPA Program Office. The first semester in which students, as graduate students, complete graduate-level work that applies toward a degree is the effective semester of admission.