Master of Science in Accounting

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The Master of Science in Accounting is a unique 30-credit program designed for students pursuing careers in public accounting, management accounting and government accounting, as well as for those students pursuing careers in the dynamic and growing field of forensic accounting and fraud examination. The program provides qualified students with the opportunity to pursue licensure as a New York Certified Public Accountant. Students may also be interested in pursuing certificates to become a Certified Management Accountant, Certified Internal Auditor, or a Certified Fraud Examiner.

The program may be completed in one full calendar year if enrolled fulltime. Part-time students are expected to complete the degree within five years. All courses are offered online in an asynchronous or synchronous format. Synchronous online courses are offered in the late afternoon or evening beginning at or after 5 pm to accommodate both traditional fulltime and part-time study.

The program can be tailored towards students without an undergraduate degree in accounting or business through our pathway of non-business major into Masters of Science in Accounting program. 

Admission to the Program

Students are expected to have a bachelor's degree in accounting or its equivalent from a regionally-accredited college or university. International students with degrees issued outside the U.S. must meet the standards for a U.S. baccalaureate degree. Those without the necessary undergraduate preparation must remedy any deficiencies. Students who are admitted without the necessary undergraduate academic preparation may be admitted conditionally and complete a configuration of undergraduate courses as pre-requisites for specific graduate courses.

Applicants to the Master of Science in Accounting program must submit a completed application. Application materials are available online. Criteria and procedures for application require submission or evidence of the following:

  1. Official transcripts of all prior undergraduate and graduate work, documenting receipt of a baccalaureate degree or higher from an accredited four-year college or university as noted above. The baccalaureate degree must reflect at least 120 credits.
  2. Completion of undergraduate accounting and business courses with minimum grades identified by the department.
  3. Evidence of 3.0 or higher overall undergraduate grade point average on a 4.0 scale.
  4. A personal statement expressing reasons for application, interest in accounting as an academic discipline and interest in accounting practice.
  5. Resume
    • Waived for current Brockport students.
  6. One letter of recommendation from persons in a position to assess the applicant's aptitude for graduate study.

Criteria for admission will be evaluated in the context of applicant's demonstrating appropriate interest and likelihood of success in completing the degree.

For further information about the application process, contact the Center for Graduate Studies.

Program Requirements Total Credits (30 credits)

Students in this program pursue a Master of Science degree and must meet the College's standards for graduate study.

Credits earned in baccalaureate-level courses are not applicable in meeting graduate degree requirements. The Master of Science in Accounting program requires the successful completion of 30 graduate credits.

The six required accounting courses (ACC prefix) must be taken at Brockport. Transfer credit up to 12 credits may be granted for the business-related coursework (BUS prefix).

Required Courses Offered in the Fall (12 Credits)

  • ACC 680 Principles of Forensic Accounting
  • ACC 681 Fraud Examination
  • BUS 617 Management Information Systems
  • BUS 676 Business Law for Executives

Required Courses Offered in the Winter (3 Credits)

  • ACC 650 Advanced Taxation

Required Courses Offered in the Spring (12 Credits)

  • ACC 620 Advanced Topics in Financial Accounting Reporting
  • ACC 660 Advanced Auditing and Assurance
  • BUS 625 Corporate Finance for Managers
  • BUS 661 Decision Analysis 

Required Courses Offered in the Summer (3 credits)

  • BUS 66 Seminar in Accounting

School of Business and Management Guidelines

The graduate program in accounting adheres to all College graduate policies, with the following additional guidelines:

  1. Registration: The Graduate Director is the advisor for all graduate students. Students should meet the Graduate Director at least two weeks in advance of their registration date. Office hours are posted on the Graduate Director’s office door or are available from the Graduate Program Coordinator at (585) 395-5514. Students who cannot meet at the times shown should contact the Graduate Director for an appointment. Voice and email messages should include the student's name, phone number, email address, and times when the Graduate Director may contact the student.
  2. Participation in Assessment Activities: The School of Business and Management administers various assessment instruments throughout its programs. Assessment activities may take the form of exams, exercises or surveys. Assessment data are used for quality control and program improvement. As such, students are required, as a condition of enrollment in any of the School's courses, to participate in assessment activities and to give their best and honest effort in all assessment exercises administered by the School.
  3. School Communications: The School uses an email list to communicate important information such as announcements, changes in class times and course offerings, and new policies. School communiqués will be directed to the student email address provided by the College:
    • Students are responsible for reading communications from the School and responding accordingly.
    • Students may contact the Information Technology Help Desk at (585) 395-5151 if they experience difficulties in accessing their email.
    • The School's email list is for official School communiqués only. Student use of the list to broadcast messages is strictly prohibited; violators will be referred to the campus Judicial System for appropriate action.
  4. Program Continuation: The following policies relate to program continuation in the MS in Accounting program:
    • To qualify for graduation, students must complete all degree requirements with a minimum cumulative GPA of 3.0 or better
    • Refer to the Graduate Probation/Dismissal Policy for more details
  5. Transfer Credits: Students can transfer up to 12 credits of business-related coursework (BUS prefix). Such coursework must (a) be substantially equivalent to that offered in the program and (b) have been earned prior to entering the program. Once enrolled in the program, students can only transfer such courses when both (a) the external course is substantially equivalent to that offered in the program and (b) the student has extenuating circumstances. Students wishing to transfer in such credit have the affirmative duty of identifying suitable transfer coursework, not the instructor teaching the course or the Program Director. Once a course is identified, the instructor teaching the course determines whether the proffered course is substantially equivalent. Thereafter, the Program Director determines whether a student has extenuating circumstances. Extenuating circumstances arise only when (a) there are time to degree requirements as imposed by external parties (e.g., a student having a written job offer conditioned on finishing the program before start date); (b) to receive or maintain financial aid, the student course must take the course elsewhere; or (3) there are other facts and circumstances that would make transferring the course reasonable. The desire to graduate early is not an extenuating circumstance. Stated alternatively, by dropping a course while enrolled in the program: (a) students assume the risk they will not graduate at the same time as if they had not dropped the course; and (b) students must retake the course at Brockport the next time it is offered. Students dropping a course should not expect or rely on transferring in a course. 

CPA Licensure Requirements

The New York State Department of Education administers the standards for Public Accountancy. The master of science in accounting combined with a student's prior course work must meet state requirements in order to sit for the Uniform CPA exam. At the time of the publication of the catalog, these requirements include:

  • a combined minimum of 33 credits in accounting
  • a combined minimum of 36 credits in business subjects other than accounting
  • a combined total of 120 credits of coursework

However, because the Department of Education controls the criteria for eligibility, the College and Department cannot be held responsible for changes made during your course of study or after your graduation. Additional questions on eligibility should be directed to the Graduate Director.

Student Learning Outcomes

Learning Goal 1: Our graduates will be knowledgeable about advanced concepts and applications in accounting.

  • Objective 1.1: Graduate students will demonstrate knowledge of advanced concepts and applications in Financial Accounting, Tax, Audit, and Forensic Accounting.

Learning Goal 2: Our graduates will be able to identify ethical issues and situations arising in the accounting profession.

  • Objective 2.1: Graduate students will identify ethical issues and situations arising in business, particularly in the context of a fraud investigation.

Learning Goal 3: Our graduates will be adept at applying critical thinking skills in accounting at a level commensurate with graduate degree work.

  • Objective 3.1: Graduate students will demonstrate competency in applying knowledge in accounting to analyze and develop solutions to complex cases.