Catalog 2017-18

Master of Science in Accounting (M.S.A.)

Master of Science in Accounting (M.S.A.)

253.535.7224 www.plu.edu/msa/ msa@plu.edu

Master of Science in Accounting (M.S.A.)

Note: The Master of Science in Accounting program is not being offered at this time. 

Admission

The PLU M.S.A. program is competitive. Selection is based on several criteria including quantitative ability and potential contribution to the classroom experience. The Graduate Admission Committee bases decisions on a holistic assessment of the individual merits of each applicant. For questions regarding admission to the M.S.A. program, contact the M.S.A. director at 253.535.7224.

To apply submit the following:

  • The PLU graduate application is available online at www.plu.edu/msa
  • A current résumé detailing work experience and community service
  • All official transcripts from higher education institutions
  • International transcripts should be translated into English. In some cases, a professional transcript evaluation may be required.
  • A Statement of Professional Goals
  • Official Graduate Management Assessment Test (GMAT) or Graduate Record Exam (GRE) (GMAT/GRE fee waiver may be available; contact the program director.)
  • Two letters of recommendation
  • Application Fee

International applicants must also submit:

  • TOEFL or IELTS score report (determination of English proficiency is at the sole discretion of PLU)
  • I-20 Evaluation Documents
  • Declaration of Finances

An interview with the M.S.A. Graduate Admission Committee may be requested. Applicants are evaluated individually, based on multiple factors indicating equivalence to admission standards, a promise of success in graduate school, qualities of good character, and potential contributions to the educational mission of graduate study.

Fast Track Admission

Fast Track applications are for PLU students or recent graduates from any major wishing to attend the School of Business graduate school. Students may apply at any time during their PLU experience. Candidates who meet the Fast Track criteria remain admitted to a master’s program at PLU provided that they complete their PLU degree with at least minimum qualifications. Please contact the program director for details.

M.S.A. Repeat Policy

Master of Science in Accounting students may repeat an M.S.A. course one time. The cumulative grade point average is computed using the highest of the grades earned. Credit toward graduation is allowed only once. Under exceptional circumstances, a student may appeal to the dean to repeat a course a second time.

Master of Science in Accounting

32-36 semester hours

Prerequisites

College-level Financial Accounting
College-level Managerial Accounting

Required Accounting Foundation Courses
16 semester hours
Waived for PLU Accounting Concentration BBA or students having completed these courses as undergraduate students.

  • BMSA 520: Auditing and Accounting Information Systems (4)
    (Waived if AIS and Auditing taken as undergraduate)
  • BMSA 521: Intermediate Accounting (4)
    (Waived if both Intermediate 1 and 2 taken as undergraduate)
  • BMSA 523: Cost Accounting (4)
    (Waived if both Cost Accounting taken as undergraduate)
  • BMSA 527: Tax Accounting (4)
    (Waived if Tax taken as undergraduate)

Core Required Courses
12 semester hours

  • BMSA 502: Forensics Accounting/Fraud Examination (4)
  • BMSA 512: Financial Accounting: Reporting and Analysis I (4)
  • BMSA 599: Capstone Project in Accounting (4)

Concentrations

8 semester hours

Students with M.S.A. credits waived by undergraduate coursework are required to complete courses to achieve a minimum of 32 semester hours, which may include both concentrations.

Taxation

  • BMSA 503: Corporate Taxation (4)
  • BMSA 505: Taxation of Pass-through Entities (4)

Accounting Analytics

  • BMSA 504: Research Methods in Accounting (4)
  • BMSA 526: Big Data and Digital Analytics in Accounting (4)

Elective Courses

Students with M.S.A. semester hours waived by undergraduate coursework are required to complete a minimum of 32 semester hours, which may include elective courses.

  • BMBA 517: Understanding & Managing Financial Resources (4) (M.B.A. course)
  • BMSF 518: Financial Accounting: Reporting & Analysis II (4) (M.S.F. course)
  • BMSF 530: Financial Markets, Institutions, Intermediaries (4) (M.S.F. course)
  • BMSA 587/588/589: Special Topics in Accounting (4)
  • BMSA 591: Independent Study (4)
  • BMSA 595: Internship (4)

Master of Science in Accounting (M.S.A.) - Graduate Courses

BMSA 502 : Forensics Accounting/Fraud Examination

Fundamentals of fraud examination including nature and types of fraud. This course examines forensic accounting, financial forensics, and the prevention, detection, and deterrence of fraud in organizations. (4)

BMSA 503 : Corporate Taxation

Study of concepts and principles of federal income taxation of corporations and their shareholders, including entity formation, treatment of distributions, and dissolution. (4)

BMSA 504 : Research Methods in Accounting

Study of accounting literature and use of appropriate statistics to analyze the data using SPSS or other software. (4)

BMSA 505 : Taxation of Pass-through Entities

Analyzes the unique factors involved in taxation of pass-through entities (partnerships, S corporations, estates and trusts), including entity formation, treatment of distributions, withdrawals, and dissolution. (4)

BMSA 520 : Auditing and Accounting Information Systems

Study of the flow of accounting information through an enterprise, systems documentation, internal controls, and database applications in accounting. Comprehensive study of auditing concepts and procedures. (4)

BMSA 521 : Intermediate Accounting

Concentrated study of the conceptual framework of accounting, valuation theories, asset and income measurement, and financial statement disclosures in the U.S. and abroad. Advanced study of, and research on measurement and valuation of assets, liabilities and income, and financial statement disclosure issues. Includes evaluation of U.S. framework relative to those of other international frameworks. (4)

BMSA 523 : Cost Accounting

A critical examination of systems for cost accounting and managerial control. Emphasis on development of skills to critique cost and control systems and to understand the dynamic relationship between systems, operations, strategy, and performance evaluation. (4)

BMSA 526 : Big Data and Digital Analytics in Accounting

This course provides a broad overview of analytic strategies for (structured and unstructured) data. Topics covered include web analytics, big data and key performance indicators, and testing and experimentation. (4)

BMSA 527 : Tax Accounting

Introduction to a broad range of tax concepts and types of taxpayers. Emphasis on the role of taxation in the decision - making process. Coverage focuses primarily on principles in individual income taxation, such as gross income, deductions, credits, and property transactions. Includes survey coverage of business entities, employment taxes, wealth transfer taxes, and taxation of fringe benefits. (4)

BMSA 587 : Special Topics in Accounting

To provide graduate accounting students with new, one-time and developing courses not yet available in the regular curriculum. The title will be listed on the student term-based record as ST: followed by the specific title designated by the academic unit. Selected advanced topics. (1 to 4)

BMSA 588 : Special Topics in Accounting

To provide graduate accounting students with new, one-time and developing courses not yet available in the regular curriculum. The title will be listed on the student term-based record as ST: followed by the specific title designated by the academic unit. Selected advanced topics. (1 to 4)

BMSA 589 : Special Topics in Accounting

To provide graduate accounting students with new, one-time and developing courses not yet available in the regular curriculum. The title will be listed on the student term-based record as ST: followed by the specific title designated by the academic unit. Selected advanced topics. (1 to 4)

BMSA 591 : Independent Study

Individualized reading and studies. Minimum supervision after initial planning of student’s work. Rarely granted and requires prior approval of M.S.A. director and consent of instructor. (1 to 4)

BMSA 595 : Internship

Application of accounting knowledge in field setting. Credit granted determined by hours spent in working environment and depth of project associated with course of study. Pass/Fail. (1 to 4)

BMSA 599 : Capstone Project in Accounting

This course will provide students an opportunity to exhibit the skills acquired during the program in the form of a project and/or research paper. The students will be required to find answers to a problem, and/or integrate and apply skills and techniques acquired from previous courses. The topic and project will be in the concentration field of accounting and under the supervision of a faculty member. (4)