MS Accounting Curriculum

For a graphical representation see this flowchart

Marquette's MSA program is designed to meet the new AICPA educational requirements. The MSA program consists of ten courses — three required accounting courses, three or four accounting electives, and three of four business electives.  Prerequisite for admission to the MSA program is an undergraduate degree with an accounting major or the equivalent accounting course work.

Students graduating from the MSA program must have taken one or more courses in each of six functional areas of accounting:

  • Financial
  • Managerial
  • Taxation
  • Systems
  • Auditing
  • Governmental/Not-for-profit

These course areas can be covered at the graduate or undergraduate level.

The Marquette MSA program can be taken in a number of different scenarios. That is, a student may be enrolled in the program as either full-time or part-time. A student can have an undergraduate accounting major from either Marquette or another college or university, and the degree can be taken either immediately after the undergraduate program or at a later time.

The MSA consists of the following ten courses:


Required Core

  • ACCO 6511 - Taxation - Corporations, Partnerships
  • ACCO 6520 - Advanced Corporate Issues
  • ACCO 6535 - Fraud Examination
  • ACCO 6570 - Auditing: Ethical, Legal, Professional, Reporting

Elective Business Courses (9-12 credit hours required)

Select 9-12 credits from other graduate level business courses (BUAD), or with the written permission of the accounting program director, other graduate level, non-business courses, EXCLUDING ECON 6000,

ACCO 6000, MANA 6000, MANA 6001, INTE 6000, ACCO 6100, ACCO 6180 BULA 6110 and MANA 6170.

Accounting Elective Courses (9-12 credit hours required)

  • ACCO 5040/6040 - International Accounting 
  • ACCO 5045/6045 - International Taxation
  • ACCO 5080/6080 - Analysis of Corporate Financial Statements
  • ACCO 5119/6119 - Tax Research Seminar
  • ACCO 5050/6050 - Accounting Information Systems
  • ACCO 6512 - State and Local Taxation
  • ACCO 6525 - Governmental Accounting
  • ACCO 6530 - Advanced Cost Management
  • ACCO 6535 - Fraud Examination
  • ACCO 6570 - Auditing: Ethical, Legal, Professional Reporting
  • ACCO 6590 - Accounting Theory
  • ACCO 6931 - Topics in Accounting
  • ACCO 6935 - Seminar in Accounting

The program does not require a thesis, essay, or comprehensive examination.

MS Accounting Learning Outcomes

As part of the assurance of learning, each program defines and collects data on learning outcomes; statements of the knowledge, skills and attitudes that we want our graduates to possess. We use them for continuous improvement and they are the criteria on which organizations such as AACSB evaluate our accreditation.

The following are the current learning outcomes for the Master of Science in Accounting.

  • Apply critical thinking to accounting issues
  • Demonstrate Effective Written Business Communication
  • Demonstrate effective Verbal Communication  skills for Business
  • Apply professional knowledge skills of accounting.
  • Apply ethical reasoning to accounting/business issues
  • Analyze the international environment

For each goal the following are the measureable learning outcomes that are assessed on a regular cycle for assurance of learning.

For the goal --- Apply critical thinking to accounting issues:

  • Identify the critical elements  of an accounting problem/issue
  • Analyze the data/information of the accounting problem/issue
  • Derive relevant conclusions about the accounting problem/issue

For the goal --- Demonstrate Effective Written Business Communication:

  • Organize the correct information for an accounting/business report
  • Develop the  appropriate content for  an accounting/business report
  • Use appropriate writing mechanics

For the goal --- Demonstrate effective Verbal Communication skills for Business:

  • Communicate effectively with business professionals
  • Deliver an organized accounting/business presentation
  • Speak in an organized manner on an accounting/business topic

For the goal --- Apply professional knowledge skills of accounting:

  • Demonstrate competence in fundamental skills in financial accounting
  • Demonstrate competence in fundamental skills in income tax accounting
  • Demonstrate competence in fundamental skills in auditing
  • Demonstrate competence in government accounting

For the goal --- Apply ethical reasoning to accounting/business issues:

  • Identify ethical issues in accounting/business context
  • Critically apply ethical reasoning to an accounting/business situation
  • Choose an appropriate course of action based on ethical standards
  • Evaluate multiple stakeholders perspective in the accounting/business situation

For the goal --- Analyze the international environment:

  • Identify international accounting standards essential to the preparation of international accounting reports
  • Differentiate US accounting, auditing and tax standards and international accounting, auditing and tax standards