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Degree Offered
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Program Overview
The MSA Program at Northeastern is designed to prepare
you for the changing accounting profession environment
of the new millennium. The program provides a greater
depth and breadth in accounting education than is available
in the undergraduate accounting or MBA programs. In
addition, the MSA program will enable you to meet the
150 semester hours of course work you now need for eligibility
to take the CPA exam in the State of Illinois.
Our MSA program is young, solid and vigorous. We have
experienced, doctoral qualified faculty to challenge
you in a small class environment. Technology is emphasized
throughout the curriculum. Our undergraduate accounting
program is the fifth largest accounting program in the
State of Illinois and has produced national award winners
in the CPA examination.
Admission Requirements
Students must fulfill the requirements for admission
to the Graduate College.
To be considered for full admission to graduate business
programs, you should have a GMAT score of at least 450
and an undergraduate cumulative GPA of 2.75 or higher
(on a 4.0 scale). International students must also score
550 or higher (213 computer-scoring) on the Test of
English as a Foreign Language, supply an evaluation
of transcript materials by Educational Credential Evaluators,
Inc. of Milwaukee, Wisconsin, and must satisfy visa
requirements.
Degree Requirements
A two-phase structure enables students from business
and non-business backgrounds to progress conveniently
toward degree completion with a minimum of redundant
courses. Students with no prior education in business
must complete both the Accounting Foundations and the
Business Foundations as described under Phase I of the
MSA program. Students with a prior education in business
but not in accounting are required to show proficiency
in the Accounting Foundations of Phase I through either
course work or by passing a proficiency examination.
No courses listed under Phase I can be counted in Phase
II. Decisions regarding Phase I course waivers will
be made by members of the MSA Admissions Committee at
the time an admissions decision is reached.
Phase I - Foundations
Accounting Foundations
If a student's undergraduate degree is in business
but not in accounting, the student is required to show
proficiency in the following five accounting courses
and in business calculus through either (a) competent
course work, or (b) by passing a proficiency examination.
These six Accounting Foundations are prerequisite courses.
They are not part of the MSA degree and cannot be applied
to the MSA degree. Students must first successfully
complete these Accounting Foundations courses before
full admission is granted to the MSA program and before
they will be permitted to take Phase II courses.
ACTG 301 Cost Accounting 3 credit
ACTG 307 Auditing Theory and Problems 3 credit
ACTG 310 Federal Income Tax (individual) 3 credit
ACTG 321 Intermediate Financial Accounting I 3 credit
ACTG 322 Intermediate Financial Accounting II 3 credit
MATH 111 Business Calculus 4 credit
19 credit
Business Foundations
If a student's undergraduate degree is not in business,
the student is required to fulfill the above Accounting
Foundation requirements plus the following 18 hrs. of
Business Foundation Courses. No courses listed under
Phase I can be counted for credit in Phase II.
ACTG 400 Fundamentals of Accounting 4 credit
BLAW 400 Legal Environment of Business 2 credit
FINA 400 Fundamentals of Financial Management 2 credit
ECON 401 Fundamentals of Business Economics 4 credit
MKTG 400 Fundamentals of Marketing 2 credit
MNGT 400 Managing Organizations 2 credit
MNGT 401 Business Statistics 2 credit
18 credit
Phase II: Accounting Core and Electives
After admission to the MSA program, all students are
required to complete a minimum of 30 semester hours
beyond the above requirements. All 30 semester hours
of course work must be in graduate level courses.
Accounting Core (15 cr.)
ACTG-407 Auditing Theory and Practice ...................
3 cr.
ACTG-412 Accounting for Planning and Control ........
3 cr.
ACTG-421 Current Topics in Financial Accounting ...
3 cr.
ACTG-430 Research Methodology in Accounting ..... 3
cr.
ACTG-440 Tax Research and Procedure ..................
3 cr.
Total Accounting Core 15 cr.
Accounting Electives (6 cr.)
Two electives from the following:
ACTG-406 Governmental and
Not for Profit Accounting ..........................................
3 cr.
ACTG-413 Advanced Management Accounting ........ 3 cr.
ACTG-422 Financial Statement Analysis ...................
3 cr.
ACTG-441 Estate, Gift and Trust Taxation ................
3 cr.
ACTG-451 Accounting Information Systems .............
3 cr.
ACTG-480 Issues in International Accounting
and Multinational Business Operations ........................
3 cr.
ACTG-500 Master's Project ......................................
3 cr.
COBM-414 Management Consulting ..........................
3 cr.
Non-Accounting Electives (9 cr.)
(must be approved by the MSA Program Coordinator)
Total Program Hours 30 cr.
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