Wayne State University

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MSA Requirements

Below are the curriculum and graduation requirements for the MSA program.

Contact an advisor if you have questions or need more information.

Curriculum Requirements

The MSA program consists of four course categories:

Foundation Courses

MSA students should possess a solid foundation in financial accounting.

Most incoming students satisfy the foundation requirements by completing analogous courses in their undergraduate studies.

Students who don't satisfy the foundation requirements must take the following foundation courses (three credits each) before beginning core course work. Click on a course name for its description.

ACC 7040  Intermediate Financial Accounting I
ACC 7050  Intermediate Financial Accounting II
BA 7000    Managerial Accounting

Please note, foundation courses are required for background knowledge, but generate no credit towards the MSA degree.

Core Courses

These seven courses (three credits each) provide coverage of the body of knowledge associated with major studies in accounting.

An advanced accounting course must be taken in place of a core course if a student has completed an equivalent course in the past three years with a GPA of 3.0 or above. Click on a course name for its description.

ACC 7115  Financial Statement Analysis
ACC 7120  Tax Problems in Business Affairs
ACC 7130  Intermediate Managerial Accounting
ACC 7145  Accounting Systems: Design and Controls
ACC 7180  Auditing
ACC 7300  Accounting and Tax Research and Professional Communications
ACC 7310  Business and Professional Ethics for Managers and Accountants

*Any core courses needing substitution should be substituted with another 7000-level ACC course.

Elective Courses

Students can tailor their MSA experience by choosing elective courses that fit their goals.

The program requires students to choose two elective courses from the list below. With the approval of the MSA Committee, students can choose electives from other business disciplines. Contact Santanu Mitra for more information.

All courses are three credits unless otherwise noted. Click on a course name for its description.

ACC 7122  Advanced Accounting
ACC 7125  Advanced Accounting II
ACC 7155  Forensic Accounting
ACC 7165  Internal Audit I
ACC 7168  Internal Audit II
ACC 7170  International Accounting
ACC 7188  Governmental and Not-for-Profit Accounting
ACC 7190  Advanced Auditing
ACC 7192  Accounting Theory
ACC 7220  Law of Corporate Management and Finance
ACC 7320  Advanced Tax Problems
ACC 7325  Advanced Tax Research and IRS Procedures
ACC 7330  Taxation of Corporations and Shareholders I
ACC 7335  Taxation of Corporations and Shareholders II
ACC 7340  Taxation of Pass-Through Entities
ACC 7400  Taxation of International Business and Multinational Transactions
ACC 7410  Tax Accounting Methods and Deferred Income Taxes
ACC 7420  Taxation by State and Local Jurisdictions
ACC 7430  Taxation of Exempt Organizations
ACC 7440  Financial and Estate Planning
ACC 7450  Taxes and Business Strategy
ACC 7990  Internship in Accounting or Tax Practice (1-3 credits)
ACC 7992  Topics in Accounting
ACC 7995  Directed Study in Accounting (1-5 credits)

Capstone Course

The capstone course is culmination of the MSA program.

This course builds on the knowledge gained throughout the program and is taken in the final 12 credit hours of the program.

ACC 7998  Seminar in Tax and Accounting Policy

Graduation Requirements

The MSA program requires a total of 30 credit hours (21 core, 6 elective, 3 capstone), in addition to any necessary foundational requirements.

A cumulative grade point average of 3.0 or greater is required for graduation.

The program does not require a thesis.