Students who have undergraduate degrees in accounting may be able to complete the Master of Accounting Science in one year. Students who have had the equivalent undergraduate courses may skip those Phase One courses and go on to Phase Two of the program. However, students who do not have an undergraduate degree in accounting can get this background by taking the 500-level Phase One business courses, or their equivalent, and the undergraduate courses in accounting.
Phase One (College of Business Foundation and Accountancy Requirements)
Phase Two (Master of Accounting Science Program)
Business Phase One requirements must be included in a student's program of courses unless a grade of C or better has been earned in corresponding undergraduate courses. Phase One deficiencies/waivers are determined by transcript evaluation. The university requires that you submit all degree transcripts including baccalaureate, master's, doctoral, and associate's degrees. If you have taken course work at schools other than one(s) from which you received degree(s) and you took classes that may waive a Phase One requirement, you are encouraged to submit any such transcripts to the Graduate School for review.
College of Business Phase One Foundation:
(Courses in parentheses are NIU undergraduate equivalent courses. Courses taken at off-campus sites include additional delivery fees.)
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ACCY 505 (ACCY 206 and 207):
FINA 500 (ECON 260 + ECON 261): FINA 505 (FINA 320): MGMT 505 (MGMT 333): MGMT 511 (MGMT 217): MKTG 505 (MKTG 310): OMIS 505 (OMIS 338): OMIS 507 (OMIS 351): OMIS 524 (UBUS 223): MATH 210 |
Financial Accounting Concepts (2)
Survey of Business Economics (2) Fundamentals of Financial Management (2) Principles of Management (2) Legal Aspects of Business (2) Graduate Survey of Marketing (2) Principles of Operations Management (2) Business Information Systems (2) Business Statistics (2) Finite Mathematics or a course in calculus |
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FINA 505, MGMT 505, MKTG 505, and OMIS 505 may be met with UBUS 310: Business Core: Lecture (9)
OMIS 507 is met with ACCY 310A and ACCY 310S (see below) MGMT 511 is waived if credit is earned in MGMT 512, Advanced Topics in Business Law (see Phase Two courses) |
All Business Phase One foundations should be completed prior to enrollment in Phase Two courses. Phase One exemption exams may be used to waive any or all of the above courses. You may attempt an exemption exam only once for a given Phase One course. For additional details about College of Business Phase One courses, please contact the MBA Program Office.
The Accountancy Phase One requirements must be included in the student's program unless a grade of C or better has been earned in corresponding undergraduate courses, or the student has passed the first and only attempt of the Phase One exemption examination. A student with a baccalaureate degree in accountancy and acceptable undergraduate grades may have already satisfied Phase One Accountancy requirements. Exemption exams are available for ACCY 320, 331, 360, and 432. See Dr. John Simon concerning details for exemption exams.
A student must have a C or better in each Phase One accountancy course. A student enrolled in Phase One courses may take Phase Two courses at the discretion of the graduate adviser provided the student has successfully completed all prerequisites for the Phase Two courses and has maintained a 3.00 GPA in Phase One courses. However, any student who has not completed all Phase One courses must maintain a 3.00 GPA or above in all Phase One accountancy courses in order to register for any Phase Two course. None of the required Phase One accountancy courses may be counted as accountancy electives in Phase Two.
ACCY 310A: Accounting Information Systems (3)
ACCY 310S: Accounting Information Systems Lab (1)
ACCY 320: Intermediate Cost Management (3)
ACCY 331: Financial Reporting (4)
ACCY 360: Assurance Services (3)
ACCY 432: Financial Reporting II (3)
ACCY 450: Taxation of Business Entities and Individuals (3)
Ongoing curricular review could result in program changes and requirements during the term of matriculation, so please remain in close contact with departmental advisers. Not all courses listed below are offered and not all courses are offered each term. Please refer to the suggested schedules in your packet. Courses taken at off-campus sites include additional delivery fees.
Financial Reporting and Assurance Area of Study
Required Courses (15 hours)
ACCY 633, Advanced Financial Reporting (3)
ACCY 650, Advanced Issues in Taxation (3)
ACCY 664, Financial Statement Auditing (3)
ACCY 670, Accounting Research (3)
ACCY 690, Accountancy Capstone/Financial Statement Analysis and Business Valuation (3)
Accountancy Electives (6 hours)
ACCY 562, Internal Auditing (3)
ACCY 565, Forensic Accounting / Fraud Examination (3)
ACCY 580, Governmental and Not-For-Profit Accounting (3)
ACCY 611, Advanced Accounting Information Systems (3)
ACCY 622, Managerial Accounting Information Systems (3)
ACCY 634, Financial Accounting Theory (3)
ACCY 645, Professional Tax Research or ACCY 647, Corporation Taxation (3)
ACCY 667, Information Systems Auditing (3)
ACCY 673, Internship in Accountancy (3)
ACCY 682, International Accounting (3)
Any graduate level courses in related areas outside the Department of Accountancy with the approval of the advisor. (9 hours)
Managerial Accounting Systems Area Of Study
Required Courses (15 hours)
ACCY 611, Advanced Accounting Information Systems (3)
ACCY 622, Cost Management Concepts and Practice (3)
ACCY 650, Advanced Issues in Taxation (3)
ACCY 670, Accounting Research (3)
ACCY 690, Accountancy Capstone/Financial Statement Analysis and Business Valuation (3)
Accountancy Electives: (6 hours)
ACCY 521, Advanced Cost Management (3)
ACCY 562, Internal Auditing (3)
ACCY 565, Forensic Accounting / Fraud Examination (3)
ACCY 664, Financial Statement Auditing (3)
ACCY 667, Information Systems Auditing (3)
ACCY 673, Internship in Accountancy (3)
ACCY 682, International Accounting (3)
Non-Accountancy Electives: (9 hours)
FINA 560, Financial Markets and Investments (3)
MGMT 512, Advanced Topics in Business Law (3)
MGMT 650, Strategic Environmental Analysis (3)
OMIS 525, Business Information Systems Technology (3) May not receive credit in OMIS 425 and OMIS 525.
OMIS 627, Operations Analysis (3)
OMIS 640, Management of Information Systems Technology (3)
OMIS 642, Quality Management (3)
OMIS 643, Continuous Improvement Systems in Business (3)
OMIS 649, Business Computing Environments (3)
OMIS 651, Business Systems Analysis and Design (3)
OMIS 652, Business Applications of Database Management Systems (3)
OMIS 660, Business Telecommunications (3)
OMIS 661, Business Decision Technologies (3)
OMIS 680, Supply Chain Management (3)
OMIS 697, Strategic Information Systems (3)
Any graduate level courses in related areas outside the Department of Accountancy with the approval of the advisor.
Taxation Area of Study
Required Courses (15 hours)
ACCY 645, Professional Tax Research (3)
ACCY 647, Corporate Taxation (3)
ACCY 649, Partnership Taxation (3)
ACCY 656, Taxation of Property Transactions (3)
ACCY 690, Accountancy Capstone/Financial Statement Analysis and Business Valuation (3)
Business/Accountancy Electives (6 hours)
Any graduate level business or accountancy course with the approval of the advisor.
Non-Accountancy Electives (9 hours)
Any graduate level courses in related areas outside the Department of Accountancy with the approval of the advisor.