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Master of Science in Accounting
Advance your accounting career online from a top-ranked AACSB accredited University. With flexible courses, in-depth study topics and part-time schedules, UMass Lowell offers the best value in a Master of Science in Accounting.
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The Master of Science in Accounting (MSA) program offered by UMass Lowell's Manning School of Business through the Division of Online and Continuing Education provides an economically affordable opportunity for qualified students to prepare for higher-level accounting positions in public accounting, corporate, government, or nonprofit business environments. This graduate-level program is offered entirely online, and it offers students the opportunity for in-depth study on topics such as Globalization, Governmental and Nonprofit Accounting, Forensic Accounting, Corporate Finance and Advanced Auditing.
Students with undergraduate degrees in majors other than accounting, and students with undergraduate degrees in any major from outside the U.S. need to have taken the following undergraduate-level courses or their equivalent prior to taking any of the MSA graduate-level courses:
|ACCT.2010 Accounting/Financial||ACCT.3210 Cost Accounting|
|ACCT.2020 Accounting/Managerial||ACCT.4210 Auditing|
|ACCT.3010 Intermediate Accounting I||ACCT.4310 Federal Income Taxes|
|ACCT.3020 Intermediate Accounting II|
- Total Courses Required: 10 (30 Credits)
To be recommended for a University of Massachusetts Lowell master's degree, candidates must satisfy all of the general requirements below, plus any additional requirements that may be required by the department through which the program is offered. Any additional requirements for this program are either listed below or may be found in the University's Graduate Program Catalog.
In applying for a degree program or registering for courses, each student assumes full responsibility for knowledge of and compliance with the definitions, regulations and procedures of UMass Lowell as set forth on our website. For additional information, please refer to the Graduate Program Policies found within the UMass Lowell Graduate Catalog.
The University has built a solid reputation by offering one of the largest selections of online programs available through a traditional university. Courses are taught by full-time faculty who are experts in their fields, and by adjunct faculty who, as practicing professionals, bring real-world experience to the online class discussions.
At UMass Lowell, we are committed to providing you with high-quality, affordable online programs that make earning your degree or certificate more convenient than ever before. Our students have access to online course technical support 24X7, and our academic advisors and program coordinators are happy to help you with your questions.
In the new environment of change, accountants are increasingly called on to support strategy through increasing efficiencies and reducing costs. This course will examine the different ways that accountants can add value through an understanding of value chain activities, use of technology, and extending value chain activities to develop a sustainability strategy. 3 credits. If not currently matriculated in a Manning School of Business program, please contact the MBA staff at MBA@uml.edu or call 978-934-2848 for permission to take courses.
Pre-req:MSA or(non-MSA 60.601)
This course introduces students to financial accounting and reporting issues related to stat and local government and non-profit organizations. Students will learn how to prepare, analyze, and interpret these entities financial statements. 3 credits.
An examination of cost data in ambiguous situations to assist managers in decision-making and strategy implementation. Emphasis is placed on advanced cost management for strategic planning, management control and, performance evaluation in multinational business entities. 3 credits. If not currently matriculated in a Manning School of Business program, please contact the MBA staff at MBA@uml.edu or call 978-934-2848 for permission to take courses.
MSA or MBA; found.core; 60.601
Managers need to consider global opportunities and threats in their decision-making to manage effectively. This course explores the influence of globalization on accounting, emphasizing global capital markets and financial reporting, global organizational structures and managerial accounting, and tax and auditing implications of globalization, with a managerial emphasis. 3 credits. If not currently matriculated in a Manning School of Business program, please contact the MBA staff at MBA@uml.edu or call 978-934-2848 for permission to take courses.
MSA student; MBA students who have completed ACCT.6010.
Significant and rapid changes in accounting rules are impacting the financial reporting and analysis that management uses to make business decisions. This course will explore contemporary accounting topics that accounting professionals will face in the workplace and how the accompanying requirements are changing the way that companies and their business partners use, report, analyze, and interpret financial data. Subjects covered will vary as conditions change but may include International Financial Reporting Standards (IFRS), Fair Value Measurements, Post-Retirement Benefits, Revenue Recognition, or other current accounting topics. 3 credits. If not currently matriculated in a Manning School of Business program, please contact the MBA staff at MBA@uml.edu or call 978-934-2848 for permission to take courses.
This course provides coverage of gross income and business deductions, and provides a comprehensive overview of the taxation of corporations, partnerships, and sole proprietorships. This course will also cover the history of federal taxation, estate and gift taxes, and how the taxation of business entities fits into the entire tax system. 3 credits.
MSA or MBA;found.core;60.601
A comprehensive exposure at an intermediate level to accounting theory and practice. Emphasis is placed on applying underlying accounting theory to complex accounting measurement problems. The effects of alternative methods are considered throughout the entire course. 3 credits.
MSA or MBA;found.core;60.601
Fraud is an extremely costly business problem. Wells, Chairman of the Association of Certified Fraud Examiners, estimates that all forms of corporate dishonesty from "cooking the books" to embezzling could run as high as $660 billion annually. Business owners, executives, managers and accountants will benefit from understanding the causes, types and scope of fraud, fraud prevention, fraud detection, and fraud investigation. This course will cover management fraud, employee embezzlement and other types of fraud. The principles and methodology of fraud prevention, detection and investigation (e.g., forensic accounting) will be discussed. 3 credits.
MSA or MBA;found.core;60.601
This course provides a more in-depth study of auditing topics including audit planning, evidence gathering and evaluation, professional standards and regulatory agencies, and a practical approach to accounting and auditing research. Applications will be drawn from public and private sector audits. 3 credits.
MSA students, or permission
At UMass Lowell, we believe that students should have as much information as possible up front so they can make informed decisions before enrolling in a degree program or signing up for a course.
Tuition for UMass Lowell Online and Continuing Education students is the same for both in-state and out-of-state students. Tuition is priced per credit. To calculate the tuition for a course, simply multiply the per-credit tuition by the total number of credits per course. Exception: If the total number of course contact hours is greater than the total number of credits, the per-credit tuition is instead multiplied by the total number of contact hours.
|Per credit-contact hr.|
|Undergraduate Face-to-Face Courses and Audit||$340.00|
|Undergraduate Online Courses and Audit (except Manning School of Business* Undergraduate Online courses and Audit)||$380.00|
|Manning School of Business* Undergraduate Online Courses and Audit||$385.00|
|Graduate Online, On-Campus, and Off-Campus Courses and Audit (except Manning School of Business* Online, MBA in Haverhill, MSIT, Masters in Engineering Management, and Education Courses)||$575.00|
|Graduate Education Courses||$470.00||MSIT and Masters in Engineering Management** Online Courses||$590.00|
|Manning School of Business* Graduate Online Courses||$655.00|
|MBA Graduate Courses in Haverhill||$655.00|
|Registration Fee per Term (non-refundable)||$30.00|
|Late Fee for Non Payment||$50.00|
|Fee for Undergraduate Degree Application||$60.00|
You may take courses without being officially enrolled in a certificate or degree program, but you must meet the particular course prerequisites. Registrations are accepted on a first-come, first-served basis. Class size is limited. We recommend that you register early to reserve your place in class.
If you would like to be notified by email when we post our next semester's course schedule, click here.
For more information, please visit our Registration Information Page .
Please refer to our tuition and fees page for up-to-date pricing information or refer to the Online & Continuing Education Course Bulletin that is published each semester.
Applicants should complete the Online Graduate Application and submit it to the Office of Graduate Admissions, along with the following:
Email Graduate_Admissions@uml.edu or call 800-656-4723.
Call the Division of Online & Continuing Education at 800-480-3190 if you have general questions about registering for your online courses, or to find out who the advisor is for your graduate program. Our team of Student Support Specialists are here to help!