Northeastern offers a two-phase MSA program. The first phase consists of a set of Foundation courses, some or all of which may be waived depending on your prior academic preparation. The second phase is made up of 15 hours of advanced Core courses, and is required of all MSA students. Six hours of Accounting electives, and nine hours of non-Accounting elective courses, complete the program.

If your bachelor's degree is not in Accounting, you'll also need to show proficiency in six undergraduate prerequisite courses: Cost Accounting, Auditing Theory and Problems, Federal Income Tax (Individual), Intermediate Financial Accounting I, Intermediate Financial Accounting II, and Business Calculus. You may demonstrate proficiency either through competent course work or by passing a proficiency examination. Please note that these six courses are program prerequisites. They are not part of the MSA program and cannot be applied to the MSA degree. The MSA Coordinator will help you select and register for any courses that you may need to fulfill program prerequisites.

Foundation (Phase I) Courses

Phase I courses are designed for students with a non-business undergraduate degree who need an introduction to the domains of key business decision areas. If your undergraduate degree is in business, or if you have previously taken undergraduate business courses, you may be able to waive some or all of the Phase I courses.

The Phase I Course requirements may be met either by taking accelerated, graduate-level Foundation courses (numbered 400 or 401), or - beginning Fall, 2004 - by taking their undergraduate equivalents (numbered 2xx or 3xx):

	Course Title	Graduate Listing	Credit Hours	Undergraduate Equivalent	Credit Hours1
	Fundamentals of Accounting	ACTG 400	4	ACTG 201 and ACTG 202 (both must be taken)	3/3
	Legal and Social Environment of Business and Management	BLAW 400	2	BLAW 285	3
	Fundamentals of Business Economics	ECON 401	4	ECON 215 and ECON 217 (both must be taken)	3/3
	Fundamentals of Financial Management	FINA 400	2	FINA 360	3
	Fundamentals of Marketing	MKTG 400	2	MKTG 350	3
	Managing Organizations	MNGT 400	2	MNGT 370	3
	Fundamentals of Business Statistics	MNGT 401	2	MNGT 368	3
				1 Undergraduate courses can fulfill Foundation requirements, but do not earn graduate credit.

Core (Phase II) Courses

Phase II Courses - required of all MSA students - offer advanced, in-depth study in key Accounting topics. These courses carry graduate credit, and are available only to MBA or MSA students.

	Course Title	Listing	Credit Hours
	Current Topics in Financial Accounting	ACTG 421	3
	Accounting for Planning and Control	ACTG 412	3
	Tax Research and Procedure	ACTG 440	3
	Auditing Theory and Practice	ACTG 407	3
	Research Methodology in Accounting	ACTG 430	3
	Total Core		15

Elective Courses

To round out your MBA degree, you'll select six hours (2 courses) of Accounting electives, and nine hours (3 courses) of non-Accounting electives. All electives carry graduate credit, and are available only to MBA or MSA students.

	Course Title	Listing	Credit Hours
Accounting
	Governmental and Not-for-Profit Accounting	ACTG 406	3
	Advanced Management Accounting	ACTG 413	3
	Financial Statement Analysis	ACTG 422	3
	Estate, Gift, and Trust Taxation	ACTG 441	3
	Accounting Information Systems	ACTG 451	3
	Issues in International Accounting and Multinational Business Operations	ACTG 480	3
	Master's Project	ACTG 500	3
	Management Consulting	COBM 414	3
Finance
	Investment Strategies	FINA 462	3
	Corporate Financial Strategy	FINA 470	3
	International Financial Management	FINA 471	3
	Seminar on Futures and Options Markets	FINA 474	3
	Management of Financial Institutions	FINA 475	3
Management
	Human Resources Policy and Decision Making	MNGT 474	3
	Entrepreneurship	MNGT 480	3
	International Management	MNGT 481	3
	Strategy and Organization	MNGT 487	3
	Strategic Planning	MNGT 488	3
	Management of Organization Change	MNGT 489	3
Marketing
	Consumer Behavior and Marketing Action	MKTG 451	3
	Advertising Management	MKTG 452	3
	Marketing Research	MKTG 453	3
	Channels of Distribution and Retailing	MKTG 456	3
	Global Marketing	MKTG 458	3
	Industrial Marketing	MKTG 468	3