Accountancy, M.S.

Required Graduate Core Courses (27 sem. hrs)

• BUSI 508 - Managerial Analytics 3 hours
• BUSI 510 - Managerial Economics 3 hours
• BUSI 570 - Managerial Finance 3 hours
• ACCT 581 - Federal Income Tax-Business Entities 3 hours
• ACCT 584 - Intermediate Accounting III 3 hours
• ACCT 586 - Advanced Managerial Accounting 3 hours
• ACCT 588 - Advanced Financial Accounting 3 hours
• ACCT 589 - Auditing II 3 hours
• ACCT 590 - Integrative Accounting Seminar 3 hours ¹

Elective Graduate Courses (3 sem. hrs)

Choose one elective from the following:

• BUSI 502 - Information Systems for Management 3 hours
• BUSI 504 - Managerial Communication 3 hours
• BUSI 506 - Legal and Ethical Environment for Business 3 hours
• BUSI 522 - Organizational Theory and Practice 3 hours

Total Semester Hours (30 sem. hrs)

¹ Capstone Course: The capstone course is required of students as the culminating experience for the M.S. Accountancy Program, and students must have completed 21 hours in the program before enrolling in this course. Students must earn a B or higher in this course in order to graduate.

² Undergraduate Substitution Courses: Certain undergraduate accounting courses can serve as substitutions for graduate-level accounting courses. Students who have completed ACCT 481, ACCT 384, ACCT 485, or ACCT 488 may substitute these courses for ACCT 581 , ACCT 584 , ACCT 585 , or ACCT 588  respectively if they received a grade of B or higher in the undergraduate courses. The courses must have been completed within seven years of the time of admission to the MBA (accounting emphasis) or M.S. Accountancy program and prior to admission to any Columbia College graduate program. Once the student is admitted to any master’s program, he/she may not complete undergraduate accounting courses to substitute for graduate- level accounting courses. The request for substitution must be made during the first session after admission, using the Graduate Accounting Undergraduate Substitution Form. Additional BUSI courses must then be substituted as elective courses to complete the credit hours necessary for the MBA (with accounting emphasis) or M.S Accountancy degree. For coursework taken at an institution other than Columbia College, an official transcript must be submitted to verify the course equivalency.