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Master of Science in Accounting - Online MSA Program

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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Start Earning Your Advanced Accounting Degree Online

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.

Prerequisite Undergraduate Courses

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    

A Trusted Education Provider

UMass Lowell's Robert J. Manning School of Business is accredited by the Association to Advance Collegiate Schools of Business (AACSB) International. This is the highest level of business school accreditation an institution can achieve in the United States.

Curriculum Outline

- Total Courses Required: 10 (30 Credits)

Business Elective Courses (Choose 3 / 9cr)

Students can select any 6000-level course offered with the following prefixes: FINA, MGMT, MKTG, POMS, MIST or ENTR.

The Benefits of Learning Online with UMass Lowell

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.

Course Descriptions

ACCT.6020 Advanced Management and Sustainability Accounting

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. Prerequisite: Pre-req:MSA or(non-MSA 60.601) Special Notes: 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.

ACCT.6050 Government and Non-Profit Accounting

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. Prerequisite: MSA Program

ACCT.6120 Advanced Cost Management

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. Prerequisite: MSA or MBA; found.core; 60.601 Special Notes: 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.

ACCT.6220 Globalization and Accounting

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. Prerequisite: MSA student; MBA students who have completed ACCT.6010. Special Notes: 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.

ACCT.6230 Contemporary Accounting Issues

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. Prerequisite: Matriculated MBA Special Notes: 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.

ACCT.6300 Taxation of Business Entities

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. Prerequisite: MSA or MBA;found.core;60.601

ACCT.6400 Financial Accounting Theory and Research

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. Prerequisite: MSA or MBA;found.core;60.601

ACCT.6450 Fraud Examination and Forensic Accounting

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. Prerequisite: MSA or MBA;found.core;60.601

ACCT.6550 Advanced Auditing

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. Prerequisite: MSA students, or permission

Program Requirements

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.

General Requirements:

  • Students must complete the program of study designed by the department in which he or she is enrolled and approved by the University.
  • Satisfactory grades in all subjects offered for the degree must be earned (See Academic Standing).
  • All financial obligations, including tuition, fees, and expenses, must be satisfied as evidenced by completion.
  • Upon completion of all their courses, graduate degree candidates must submit a signed Declaration of Intent to Graduate (DIG) form to the Registrar's Office.

Graduate Program Policies

In applying into a degree 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.

Registration

The Division of Online and Continuing Education offers courses during the Fall, Spring and Summer semesters. Approximately 2 months prior to the start of each semester, we post the upcoming semester course schedule on our website. Once you know which course(s) you would like to take, current students can register using SIS self-service, while new students, who have not already applied and been accepted into the program, must use the Non Degree Registration Form.

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.

Tuition

Please refer to our tuition and fees page for up-to-date pricing information or refer to the Online and Continuing Education Course Bulletin each semester.

New Students

If you have not already applied and been accepted to the program.
Register with Non Degree Reg. Form

Current Students

If you have applied, been accepted and currently in a program.
Register with SIS self-service

Questions:

Online & Continuing Ed Support:
Email our Student Support Center for assistance, or call for advising at (800) 480-3190 and press 1 to speak with an advisor.

Restrictions

RESIDENTS OF Arkansas, Kansas and Minnesota: State and federal laws require colleges and universities to be authorized to offer online degree programs in states other than their own. Due to these regulations, the University of Massachusetts Lowell is unable to accept applications or registrations for online courses, degrees or certificate programs from residents of Arkansas, Kansas or Minnesota. Current UML students that move their residence to one of these states should contact Catherine_Hamilton@uml.edu in Online and Continuing Education to determine their eligibility to continue their program of study.

Please Note: While every effort has been made to ensure the accuracy of the information presented within this website, the Division of Online and Continuing Education reserves the right to implement new rules and regulations and to make changes of any nature in its program, calendar, locations, tuition, and fees. Whenever possible, appropriate notice of such changes will be given before they become effective. In applying into a degree 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.

Admission to the Program

Applicants should complete the Online Graduate Application and submit it to the Office of Graduate Admissions, along with the following:

  • An official transcript of grades mailed directly from your undergraduate institution to the address below.
  • An official Graduate Management Admissions Test (GMAT) score (GRE scores are not accepted)
  • Three letters of recommendation from employment or academic sources
  • A resume containing appropriate background information.
  • A one-page essay, highlighting your academic and career goals
  • For citizens of non-English speaking countries who have never earned an academic degree in the United States: A score report for TOEFL with a 600 (paper based), 250 (computer based) or 100 (Internet based) minimum.
Non-electrontic Documents should be mailed to:
Office of Graduate Admissions
University of Massachusetts Lowell
1 University Ave, Suite 110
Lowell, MA 01854
Apply Online

Questions Regarding Your Graduate Application?

Email Graduate_Admissions@uml.edu or call 1 (800) 656-4723.

For General Assistance:

Call the Online and Continuing Education at 1-800-480-3190 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!

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Check the Status of Your Application

Fees

There is a $50 application fee when you apply into this graduate degree program. Please see the Student Financial Services website for more information.

Restrictions

RESIDENTS OF Arkansas, Kansas and Minnesota: State and federal laws require colleges and universities to be authorized to offer online degree programs in states other than their own. Due to these regulations, the University of Massachusetts Lowell is unable to accept applications or registrations for online courses, degrees or certificate programs from residents of Arkansas, Kansas or Minnesota. Current UML students that move their residence to one of these states should contact Catherine_Hamilton@uml.edu in Online and Continuing Education to determine their eligibility to continue their program of study.