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Curriculum for the MS in Accounting
Prerequisites for the Master of Science (MS) in Accounting
Before taking certain courses in the MS program, students must have completed the 18 credits of prerequisite courses listed below at the undergraduate or graduate level with a grade of B or better. Credits earned for these courses do not count toward the 30 graduate credits required for the MS degree.
| Financial Accounting | 3 credits |
| Managerial Accounting | 3 credits |
| Intermediate Accounting I | 3 credits |
| Intermediate Accounting II | 3 credits |
| Accounting Information Systems | 3 credits |
| Auditing | 3 credits |
Students who have not completed all of these prerequisite courses may still apply and be admitted to the MS program. Such students should talk with the director of the program or a program advisor to discuss how the prerequisite courses can be completed at the University of Pittsburgh or elsewhere as part of their overall program.
Required Core Courses
The 24 credits of core courses listed below must be completed satisfactorily by all students to earn the MS degree in Accounting.
Students who have already taken any of these courses at the undergraduate or graduate level at the University of Pittsburgh and earned a B or better will have these courses waived as core required courses in the MS program. Such students will then select other elective courses to complete the 30 graduate credits required in the program. In order for a course taken at another institution to be used to waive a required core course in the MS program, the course will be reviewed by the director of the MS program to determine whether it is comparable to any course in the 24 credit required core. If it is deemed comparable and the student earned a grade of B or better in the course, the related required core course will be waived, thereby freeing up credits to be taken as electives to complete the 30 graduate credits required in the MS program.
* When two course numbers are shown, the course is crosslisted with an undergraduate College of Business Administration (CBA) course and the second number is the CBA course number. The masters version of the course will have additional requirements. Courses with only one number are offered at the masters level only.
Recommended Elective Courses (6 credits required)
MS program students must select at least 6 credits from the recommended elective courses listed below. Students needing additional credits to satisfy the 30 graduate credit requirement for the MS degree may select elective courses from this list or from general MBA course offerings in accordance with the policies established by the areas offering those courses. To ensure that each student's coursework provides a coherent set of courses consistent with the student's individual needs and career goals, students will meet with their MS program advisor for approval of their elective courses.
| BFIN 2030 Valuation I | 1.5 credits |
| BFIN 2130 Valuation II | 1.5 credits |
| BSEO 2401 Business Ethics and Social Performance | 1.5 credits |
| BOAH 2519 Negotiations | 1.5 credits |
| BMIS 2588 Data Base Management | 3 credits |
| BACC 2135 Corporate Governance and Management Control | 1.5 credits |
| BACC 2557 Accounting Research and Writing | 1.5 credits |
| BACC 2558 Non-profit and Governmental Accounting | 3 credits |
Flexibility (Sample Course Schedules)
The MS program is sufficiently flexible to accommodate students with different educational backgrounds. Students with an undergraduate degree in accounting can complete the program in two terms. Students with little or no previous coursework in accounting can complete the program in about 20 months. Click on the links below to see sample course schedules for such students. A student's actual course schedules may vary somewhat from these sample schedules depending on the student's previous coursework in accounting.
Sample Course Schedule for Students with an Undergraduate Accounting Major
Sample Course Schedule for Students with No Previous Accounting Coursework
Graduation requirements
The Master of Science degree will be conferred to students who have completed all MS program course requirements with at least a 3.00 GPA and a minimum grade of C+ in each Accounting course counted toward the degree.
Summary of the MS Program in Accounting
The MS program in accounting requires 30 credits of graduate coursework. For students entering the program with an undergraduate accounting degree, these 30 credits will consist of approximately 15 credits from the required core of 24 credits (because the others are likely to be waived), 6 credits from the recommended list of electives, and 9 credits of electives chosen from approved MBA course offerings. The precise number of core course credits waived will depend on the specific courses students have completed with a B or better in their undergraduate program.
For students entering the program with limited previous accounting coursework, the 30 credits will most often consist of the 24 credits from the required core courses and 6 credits of electives from the Recommended Electives. Students with little or no previous accounting coursework must also complete the prerequisite courses before enrolling in MS program courses for which these courses are prerequisites.
To earn the MS degree, students must complete all course requirements with a minimum GPA of 3.00 and at least a C+ in each Accounting course.