Master of Science in Accounting - Online MSA Program

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Available entirely 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:

Master of Science in Accounting Program Outline

Number of Courses Required: 10 (30 credits)

MSA Required Courses (5 courses):

  1. ACCT.6050 Government and Non-Profit Accounting (3cr)
  2. ACCT.6120 Advanced Cost Management (3cr) - Available Fall 2016!
  3. ACCT.6300 Taxation of Business Entities (3cr) - Available Fall 2016!
  4. ACCT.6400 Financial Accounting Theory and Research (3cr) - Available Fall 2016!
  5. ACCT.6550 Advanced Auditing (3cr)

MSA Accounting Elective Courses (Choose 2):

  1. ACCT.6020 Advanced Management and Sustainability Accounting (3cr)
  2. ACCT.6220 Globalization and Accounting (3cr)
  3. ACCT.6230 Contemporary Accounting Issues (3cr)
  4. ACCT.6450 Fraud Examination and Forensic Accounting (3cr) - Available Fall 2016!

MSA Business Electives (Choose 3):

  1. FINA.6010 Corporate Finance (3cr) - Available Fall 2016!
  2. MKTG.6010 Customers and Markets (3cr) - Available Fall 2016!
  3. MIST.6010 Management Information Systems (3cr) - Available Fall 2016!
  4. POMS.6010 Operations Management (3cr) - Available Fall 2016!
  5. MGMT.6010 Managing Organizational Change (3cr) - Available Fall 2016!

Selection of alternate graduate business elective courses not listed above require approval in advance from the graduate coordinator.

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.

Documents that cannot be submitted electronically should be mailed to:
Office of Graduate Admissions
University of Massachusetts Lowell
1 University Ave, Suite 110
Lowell, MA 01854
or
Email: Graduate_Admissions@uml.edu

Note: There is a $50 application fee when you apply into this graduate degree program. Upon acceptance into the program, graduate students are required to pay a "First Year Student Services Fee" of $200. Please see the Student Financial Services website for more information.

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

FINA.6010 Corporate Finance

Relates working capital strategy, capital investment analysis, long-term financing, and capital structure decisions in a risk-return framework to the dynamics of the firm and the market in which it operates. 3 credits. Prerequisite: MBA, MSA, MS ITE or MSF. 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.

MGMT.6010 Managing Organizational Change

Examines how business enterprises are designed, managed and changed to operate efficiently and perform effectively within their competitive environments. It critically examines organizations that vary in terms of such characteristics as size, complexity, goals, and technology as they operate under different circumstances and at various stages of their life cycles. The role and impact of individual managers receive particular attention. 3 credits. Prerequisite: MBA, MSA, MS ITE or MSF. 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.

MIST.6010 Management Information Systems

Examines computer technologies, database management, and data communications as vehicle to improve and/or restructure business processes and decision making effectiveness to create competitive advantage. 3 credits. Prerequisite: MBA, MSA, MS ITE or MSF. 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.

MKTG.6010 Customers and Markets

Prerequisite: Student must be matriculated and have finished foundation core. Pursues the development of comprehensive and integrated marketing plans using industry/competitor analysis, market value chains, and forecasting. An emphasis is given to business-to-business marketing situations which require an in-depth analysis of the firms' complex organizational behavior and evolving buyer-seller relationship. 3 credits. Prerequisite: MBA, MSA, MS ITE or MSF. 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.

POMS.6010 Operations Management

Examines the strategic and tactical operations processes of manufacturing and service firms that foster global competitiveness. This course focuses on traditional and newer approaches including just-in-time, total quality management, MRP, flexible manufacturing systems, and capacity and management that lead to an integrated operations strategy. Cost reductions, flexibility, and market responsiveness are also considered. 3 credits. Prerequisite: MBA, MSA, MS ITE or MSF. 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.

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Register for Courses

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 ISIS self-service, while new students, who have not already applied and been accepted into the program, must use the Non Degree Registration Form.

Questions?

Call us toll free at 1-800-480-3190, and press 1 to speak with an advisor. If you have specific questions about the program, email Stefanie_Tate@uml.edu or contact the Manning School of Business at (978) 934-2815.

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.

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