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Master of Science Programs

The first-year courses are listed under the MBA program. Individual program requirements and curricula are outlined in the following sections. Students are strongly encouraged to discuss their plan of study with their department head and must submit a plan of study to the program director within their first two terms.

The M.S. program in accounting is designed to meet the needs of those who plan careers in public accounting, corporate accounting, not-for-profit accounting, or government accounting.

The entire program is offered in the evening and Saturdays. The program can be completed in the evening in two years by taking two courses per term, including summers, once first-year courses are completed.

Requirements

Accounting students must have a strong background in intermediate accounting and managerial accounting. The number of prerequisite courses required depends on the student’s previous academic record, but all prerequisites must be completed before proceeding to courses at the 600 through 800 level. In addition to the first-year business courses, each M.S. candidate must complete 48 graduate credits in accounting and related business disciplines.

Courses			Credits
ACCT 622	Advanced Financial Accounting		3.0
ACCT 623	Financial Accounting Theory		3.0
ACCT 631	Advanced Managerial Accounting		3.0
ACCT 640	Auditing Theory and Philosophy		3.0
ACCT 650	Accounting Information Systems		3.0
ACCT 790	Seminar in Accounting		3.0
TAX 620	Individual Taxation		3.0
TAX 630	Corporate Taxation		3.0
Required non-accounting courses
ECON 610	Microeconomics		3.0
FIN 620	Advanced Financial Management		3.0
MGMT 780	Business Policy		3.0
STAT 602	Decision Sciences I		3.0
	Electives*		12.0
*At least two accounting electives must be selected; accounting courses that may be taken as electives include ACCT 636 (International Accounting and Financial Statement Analysis) and ACCT 651 (Not-for-Profit Accounting). The other two electives may be any LeBow College of Business courses, including tax courses, approved by the program director.

The M.S. program in finance is designed to meet the needs of individuals who plan specialized careers in finance or financial consulting in business or industrial firms, investment management and advisory firms, consulting firms, public accounting firms, or banking and financial institutions. The program is offered on either a full-time or a part-time basis. Part-time courses are available in the evening. The program can be completed in two years by taking two courses per term, including summers, after the first-year courses are completed.

Requirements

In addition to the prerequisite first-year courses, each student must complete 48 credits as described below. The number of prerequisite courses required depends on the student’s previous academic record, but all prerequisites must be completed before proceeding to courses at the 600 through 800 level.

Core program*			Credits
MGMT 602	Management and Technology		3.0
MGMT 780	Business Policy		3.0
STAT 602	Decision Sciences I		3.0
STAT 604	Decision Sciences II		3.0
Required finance courses
FIN 620	Advanced Financial Management		3.0
FIN 622	Financial Institutions and Markets		3.0
FIN 624	Risk Management		3.0
FIN 628	Capital Budgeting		3.0
FIN 642	Business Conditions and Forecasting		3.0
FIN 790	Seminar in Financial Management
or
FIN 794	Seminar in Investments		3.0
Electives (six of the following courses)**			18.0
ACCT 620	Asset Valuation and Income Determination
ACCT 621	Liability and Equity Valuation
ECON 610	Microeconomics
ECON 614	Macroeconomics
ECON 630	International Economics
ECON 650	Game Theory
FIN 626	Investment Management
FIN 631	Bank Management I
FIN 632	Bank Management II
FIN 640	Mergers and Acquisitions
FIN 648	International Financial Management
FIN 698	Special Topics
MIS 628	Microcomputers for Management
MIS 630	Interactive Decision Support Systems
OPR 626	System Simulation
POM 620	Management of Manufacturing Firms
POM 624	Management of Service Firms
STAT 622	Statistical Decision Theory I
STAT 628	Regression and Correlation Analysis
TAX 630	Corporate Taxation
TAX 660	Tax Basis for Decision-Making
or
TAX 620	Individual Taxation
*Upon consultation with the program director, students may substitute more advanced courses for those listed in the core.
**Additional specialization can be achieved by concentrating the six electives in one of the following fields: banking, investments, or systems management. Also, FIN 698 (Special Topics: Comparative Financial Analysis or Special Topics: Derivatives) may be taken.

The M.S. program in taxation is designed to meet the needs of those planning careers as tax professionals in public accounting, private industry, and government. The program is tailored to accommodate both full-time and part-time students. Classes are given only in the evening and on Saturdays. Full-time students have the option of participating in a co-operative educational experience that will integrate traditional in-class instruction and a period of off-campus employment under the supervision of practicing tax professionals. For specific information, request a copy of the MST brochure from the LeBow College of Business, Graduate Office, 105 Matheson Hall.

Requirements

After satisfaction of the first-year prerequisites, the M.S. candidate must complete 48 credits. A variety of substitutions may be made for the required courses, and non-tax courses may be taken as elective courses only with prior written approval of the program director. Substitutes must be selected from advanced courses offered by the LeBow College of Business to meet the minimum 48 graduate credits required for the degree.

Courses			Credits
TAX 611	Tax Research		3.0
TAX 615	Tax Practice and Procedure*		3.0
TAX 620	Individual Taxation**		3.0
TAX 630	Corporate Taxation**		3.0
TAX 640	Partnership Taxation*		3.0
TAX 650	Estate and Gift Taxation		3.0
TAX 790	Tax Policy Seminar		3.0
Non-tax electives			9.0
Tax electives (selected from the following courses)			12.0
ACCT 698	Special Topics***
TAX 622	Advanced Property Transactions
TAX 631	Advanced Corporate Taxation
TAX 651	Estate Planning****
TAX 652	Fiduciary Income Taxation
TAX 722	Tax Accounting
TAX 731	Taxation of S Corporations
TAX 771	State and Local Taxation
TAX 780	Tax Fraud and White-Collar Crime
Note: TAX 660 (Tax Basis for Decision-Making) is not an approved elective for students enrolled in the taxation program.
*Required in the corporate tax track.
**An elective tax course may be substituted for either or both of these courses if the material was previously taken at the undergraduate level or acquired from prior tax experiences.
***A variety of courses is offered under ACCT 698 (Special Topics), generally in the winter and spring quarters. They could include, for example, Taxation of Retirement Income****, Taxation of Individual Retirement Accounts, or International Tax.
**** Required in the financial planning track.