Master of Science in Accounting
Program of Study
The Master of Science in Accounting (MSA) program at UMass Lowell is a 30 credit program which prepares qualified students to meet the licensing requirements to become Certified Public Accountants (CPAs) or to prepare for an accounting career in the corporate or government/nonprofit environment. Most courses are available online, and the program is open to either full-time or part-time students.For the entering class in September 2012, applications will be accepted only from students who majored in Accounting as undergraduates. In subsequent academic terms, non-Accounting undergraduates may apply.Non-Accounting undergraduate majors must first complete five prerequisite undergraduate Accounting courses (totaling 15 credits or more) with a grade of B- or better from an AACSB institution. These five courses (some of which may have prerequisites of their own) are Intermediate Accounting I, Intermediate Accounting II, Cost Accounting, Federal Income Taxes, and Auditing, and they must be completed before entering the 30-credit MSA program. For courses that have different names from the above, contact the MSA Coordinator to ascertain whether they are equivalent.
- GPA - Minimum undergraduate GPA of 3.0 (overall); comparable Accounting GPA.
- GMAT (500+); can be waived if the undergraduate GPA is at least 3.5 at an AACSB-accredited school and upon receipt of a recommendation by a faculty member;GMAT can also be waived for students in the UMass Lowell Plus 1 Program and undergraduate GPA of 3.0 or greater.
- Successful completion of all other University of Massachusetts Lowell Graduate Admissions requirements including three letters of recommendation and Manning School of Business TOEFL minimums.
- Exceptions or modifications to the above will be considered on a case-by-case basis.
- An internship or other relevant employment in the field is strongly encouraged, either before or during the program.
The MSA program can be completed on a full-time or part-time basis.For a full-time student, the 10-course, 30-credit program can typically be completed in one calendar year (e.g., four courses in the fall, four in the spring, and two in the summer).Part-time students will typicqally, on average, complete the program in about three years.The MSA program will accept up to six graduate credits from other AACSB institutions on a case-by-case basis.On a case-by-case basis, the College will also allow students from other programs/schools to earn up to six credits in the MSA program.
For undergraduate Accounting majors, the MSA curriculum consists of 10 courses (30 credits), five in Accounting and five electives (two of which are recommended to be in Accounting); for undergraduate non-Accounting majors, this program is preceded by five undergraduate prerequisite courses (with grades of B- or better) representing key foundation material in Accounting. These prerequisite course credits will not count toward the degree.UMass Lowell MS Accounting Curriculum OutlineRequired Core Courses
(five courses required, three credits each)
Total Core Credits Required Credits - 15Elective Courses
- 60.601 Accounting lnformation for Management Decisions
- 60.640 Corporate Financial Reporting I
- 60.622 Globalization and Accounting
- 60.623 Relevant Accounting lssues
- 60.621 Tax Effects of Business Decisions
(5 courses required, three credits each)
- 60.603 Accounting lnformation Systems
- 60.655 Advanced Auditing
- 60.602 Advanced Management and Sustainability Acct.
- 60.641 Corporate Financial Reporting ll
- 6p 645 Fraud Examination and Forensic Accounting
- 60.650 lnternational Accounting
- 60.630 Taxation of Business Entities
Other graduate elective courses (taken with prior with approval ofthe MSA Coordinator) in Entrepreneurship, Finance,lnternational Business, Management, Marketing, and MIS/OIS may be choosen to fulfill the electives requirements.
Elective Credits - Required Total - 15
At least 2 of a student's first 4 courses must be from the five Concentration Courses listed above.
It is recommended but not required that at least 2 of a student's Elective Courses (listed above) be in Accounting.
For more information about the Master of Science in Accounting, contact: