Below are the curriculum and graduation requirements for the M.S.A. program at Wayne State University's Mike Ilitch School of Business.
Contact an advisor if you have questions or need more information.
The M.S.A. program consists of four course categories: foundation, core, elective and capstone.
M.S.A students should possess an undergraduate degree in business or accounting, with a solid foundation in financial accounting. Foundation courses are assigned based on an evaluation of your transcripts and may be waived if equivalent courses have been completed with a course grade of 2.0 or above and a cumulative GPA of 3.0 or above.
Students who don't satisfy the foundation requirements must take the following foundation courses (three credits each) before beginning core course work.
- ACC 7040 Intermediate Financial Accounting I
- ACC 7050 Intermediate Financial Accounting II
- BA 7000 Managerial Accounting
NOTE: Foundation courses are required for background knowledge, but credits are not counted toward the M.S.A. degree.
The M.S.A. core comprises 21 semester hours, which must include each of the seven courses listed below. If equivalent undergraduate or graduate courses have been completed within the preceding three years with a GPA of 3.0 or above, an advanced course in accounting may be substituted for the core. Any core courses needing substitution should be replaced by another 7000-level ACC course.
Core courses may require additional business prerequisites.
- ACC 7115 Financial Statement Analysis
- ACC 7120 Introduction to Taxation: Individuals
- 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
M.S.A. electives consist of two courses, or six semester hours, selected from the Ilitch School’s Department of Accounting courses at the 7000 level or higher, providing the opportunity to tailor the M.S.A. program to your specific interests and career goals. These courses may not include ACC 7100 or those already counted as foundation, core or capstone courses.
M.S.A. electives include:
- 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)
All courses are three credits unless otherwise noted.
With the approval of the M.S.A. Committee, students can choose electives from other business disciplines. Contact the accounting department chair for more information.
The capstone course is culmination of the M.S.A. 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
The M.S.A. program requires a total of 30 credit hours (21 core, 6 elective, 3 capstone), in addition to any necessary foundation requirements.
A cumulative grade point average of 3.0 or greater is required for graduation.
The program does not require a thesis.