Online Master's in Accounting Program

 

Flexible education. Unparalleled growth rate.

There’s no learning like doing. As a student in our Online Master of Accounting program, you’ll build in-demand business skills that you can immediately apply to your career in the real world.

Join a cohort of other working professionals in a flexible, online program that works with your schedule—all while benefiting from our renowned faculty and highly ranked accounting curriculum.

24/7

access to online classes
so you can learn when the time is right for you
  

6

start-date options per year
mean you can start when you're ready

12

months is all it takes to complete your degree,
or opt for a longer course of study

What You’ll Learn

  • Develop accounting mastery

  • Build a foundation of expertise for a professional career in accounting or consulting

  • Explore other business fields through elective MBA courses

  • Earn credit toward obtaining your CPA license

  • Gain practical experience through real-world projects

 


The Curriculum

In this fully online program, you’ll complete 18 units of graduate accounting work in addition to 12 elective units, which can either be accounting courses or non-accounting business courses. Additional accounting coursework is available for students interested in pursuing CPA certification.

Prerequisite Courses

To be admitted to the program, students must complete prerequisite classes at an accredited U.S. institution. All of our prerequisite courses required for our Online MSA are offered in an online format, with the exception of introductory financial accounting.

NOT OFFERED ONLINE AT UA but can be taken at a community college

This course provides an introduction to financial accounting that concentrates on concepts, relationships and the procedures involved in preparing and analyzing financial statements of for-profit business organizations. Concepts in this class include accounting for assets, liabilities and owners' equity.

Units: 3
 

This course begins with an overview of the theoretical basis of financial accounting and a review of the four principal financial statements. The course then examines valuation, measurement and reporting issues related to selected financial statement items, with an emphasis on assets and revenues. Students are expected to understand the accounting theory and concepts that underlie the accounting issues covered in class as well as to become technically proficient with respect to the accounting principles governing the reporting of financial statement items.

Units: 3
Offered: Summer I ONLY

This course is an intermediate accounting course that examines the valuation, measurement and reporting issues related to selected financial statement items, with an emphasis on liabilities and stockholders' equity. It is assumed that students have a strong accounting background since this is a 2nd Intermediate class. There are two main goals of the class. The first is to become technically proficient in financial reporting. The second is to understand how, why and where any given transaction affects the firm's financial statements.

Units: 3
Offered: Summer II ONLY

This course covers the principles of federal taxation, with an emphasis on how individuals are taxed. The course integrates tax compliance, tax planning, financial accounting, economics and finance. Mastering the material in this course will allow students to apply the framework learned to personal and business decisions, assess potential compliance and planning ramifications of current and prospective tax rules, understand tax computations for individuals and business entities and devise strategies that minimize taxes and maximize after-tax wealth.

Units: 3
Offered: Summer II ONLY

The primary emphasis of this course is the preparation and use of accounting information to aid in planning and controlling operations and making non-routine decisions concerned with formulating major plans and policy.

Units: 2
Usually Offered: Summer II, Spring I

Required Courses

In addition to any necessary prerequisites, the Online MSA program requires 30 units of coursework, 18 units of which must be graduate accounting coursework.

Students will select a minimum of 9 units from the core accounting courses below.

This course examines the theory and methodology involved in the preparation of consolidated financial statements, accounting for mergers and acquisitions, translation of foreign currency financial statements, accounting for multiple currencies, accounting for derivatives and hedging, accounting for partnerships, governmental accounting, debt restructuring, corporate organizations and liquidations.

Units: 3
Usually Offered: Spring II
Prerequisites: Intermediate Financial Accounting I and II

This course provides a broad overview of the following areas of law, as related to business: ethics, the court system, alternative dispute resolution, the Constitution, torts, intellectual property, criminal law, contracts, negotiable instruments, creditors' rights, secured transactions, bankruptcy, agency, employment discrimination, labor law, corporations, securities, insider trading and professional liability.

Units: 3
Usually Offered: Fall II
Prerequisites: None

This course focuses on federal tax laws primarily related to regular C corporations. However, coverage will also include S corporations, Accounting for Income Taxes (ASC 740), Partnerships, Estates, Trusts and Gifts. We will follow the life cycle of a corporation and discuss the tax issues and business decisions at each stage (formation, operations, distributions to shareholders and liquidation). Throughout the corporate segment of this course, there will be an emphasis on understanding how taxes relate to business decisions and planning. In the Partnership, Gifts, Estates and trusts segment of this course, we will look at these topics from an overview perspective to give you a general idea about the tax issues involved.

Units: 3
Usually Offered: Fall I
Prerequisites: Principles of Federal Taxation and Intro Financial Accounting

 

The opinion formulation process of the professional auditor, the auditor's reports, professional standards, internal and operational auditing.

Units: 3
Usually Offered: Fall I
Prerequisites: Intermediate Financial Accounting I

Students will select 9 additional accounting units from the courses listed above or from the accounting courses listed below.

This course covers using controls to protect information assets. Topics include internal and external IT auditing, the role of auditing role in information security, the IT audit process, system independent IT audit processes, system dependent IT audit processes, auditing outsourced IT systems and resources.  Controls covered will include desktop computer controls, systems development controls, computer center operation controls, assurance of information related to on-line, client-server, web-based, internet, cloud computing, virtualization and other advanced computer topics. Students will learn approaches to evaluating and addressing technology risk throughout the organization from the perspective of internal and external audit in addition to the view of end users. Topics included in the class will include coverage of all areas to prepare students to take the Certified Information Systems Auditor (CISA) exam.

Units: 3
Usually Offered: Summer I
Prerequisites: None

This course is designed to assist students in enhancing awareness of ethical dilemmas that arise in both personal situations and in the Accounting profession. It will expose students to the AICPA Professional Code of Conduct as it relates to ethical issues such as independence, integrity and objectivity, and to provide students with a structure for making ethical decisions.

Units: 3
Usually Offered: Spring II
Prerequisites: Introductory Financial Accounting and Introductory Managerial Accounting

This course provides a theoretical analysis of the role of accounting and taxation in society. This class examines existing accounting and taxing institutions involved in policy making and standard setting; international issues are included. Upon the completion of this course students should be able to: 1) Critique the underlying concepts and theories that led to existing accounting rules and that guide policy setters in defining or refining those rules, 2) Foresee how changes in the regulatory and business environment will shape and reshape accounting standards and the accounting profession, and 3) Discuss and debate complex accounting issues.

Units: 3
Usually Offered: Spring I
Prerequisites: Intermediate Financial Accounting I and II

This course provides an introduction to accounting for governmental and not-for-profit entities, along with the unique accounting issues facing these entities. We will look at the Generally Accepted Accounting Principles that provide a foundation for governmental accounting and financial reporting, the principles of fund accounting and the basic financial statements for not-for-profit entities. We will develop a hands-on understanding of applicable software via a computerized project. Graduate-level requirements include leading presentations, participation in online platform and contributing supplementary articles on current issues for class discussion.

Units: 3
Usually Offered: Fall II
Prerequisites: Intermediate Financial Accounting I and II

This course covers financial and managerial accounting topics relevant to the healthcare industry. Concepts covered include the financial and operational implications of changes in healthcare reimbursement; understanding and analyzing external financial statements for taxable and tax-exempt healthcare entities; usefulness of capital and operating budgets; practical applications of managerial accounting; and decision making tools for managers within healthcare enterprises.

Units: 3
Usually Offered: Summer II
Prerequisites: Introductory Financial Accounting and Introductory Managerial Accounting

Elective Courses

To complete their degree, students must take an additional 12 units in approved online business courses ranging from business administration and management, to marketing and finance. Students can also elect to take additional accounting units from the lists above.

Course Course Title Usually Offered

 ECON, MIS, FIN, BNAD, MGMT, MKTG (2 - 3 units)

Any approved Online MBA elective options

Fall, spring, summer

Program Length

Because it’s so flexible, the overall length of the Online Master’s in Accounting program will vary, but full time students can complete the program in as little as 12 months. Working professionals should plan on about 2 years.  Each individual course lasts eight weeks.

Your Future is Calling

You’ve heard the “why.” If you think you’re a good fit, it’s time for the “how.” Let’s get you on the road to your Eller degree. Contact us or begin your application now:

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