Department of Accountancy & Taxation
Curriculum
Degree Plan Overview
The MSACCY degree plan is meant to prepare students for careers in professional accounting by offering them the opportunity to customize their degree to address a specific area of interest. Please review the course offerings and details for information regarding the available courses.
Students starting in Fall 2022, and subsequent semesters, will be subject to a 30-hour degree plan and will be required to select one of three functional tracks: Assurance and Financial Reporting, Tax Compliance and Consulting, and Business Advisory and Internal Audit.
Students that started prior to Fall 2022 have the option to switch to the new curriculum or stay in the one that was in effect when they started the program (36-hour degree plan).
The MSACCY degree plans outlined below are based on successful completion of all business and accounting foundation prerequisites. If necessary, business foundation courses can be completed as part of a modified MSACCY degree plan where additional credits would be required. Accounting foundation prerequisites must be completed prior to starting the MSACCY degree program.
Fall 2022 and Beyond
The new iteration of the degree plan will begin with the Fall 2022 term. All students starting in Fall 2022, and subsequent semesters, will be subject to this version of the degree plan. Upon acceptance, students will need to declare which of the three required tracks they intend to pursue.
| Courses | Credit Hours |
|---|---|
| Required Accounting Core Courses | |
| Introduction to Data Analytics (ACCT 7320) | 3 |
| Corporate Taxation (ACCT 7375) | 3 |
| Required Non-Accounting Core Courses | |
| Professional Accounting Communication (GENB 7303) | 3 |
| Business Ethics for Accountants (GENB 7304) | 3 |
| Business or Accounting Elective | |
| One course from a department-maintained list of approved electives detailed below | 3 |
| Required Track | |
| Choose one of three required tracks detailed below | 15 |
| Total | 30 |
Pick One of Three Required Tracks
-
Assurance & Financial Reporting Track (15hrs)
Courses Credit Hours Advanced Accounting (ACCT 7330) 3 Financial Statement Analysis (ACCT 7340) 3 Advanced Financial Statement Auditing (ACCT 7370) 3 Control & Security of Financial Information (ACCT 7390) 3 One course from a list of options (see list below) 3 Assurance & Financial Reporting Options
- Applied Data Analytics in Accounting I (ACCT 7373)
- Applied Data Analytics in Accounting II (ACCT 7374)
- Government & Non-Profit Accounting (ACCT 7378)
- Governance, Risk & Compliance (ACCT 7382)
- Enterprise Risk Management (ACCT 7384)
- Fraud Exam (ACCT 7385)
-
Tax Compliance & Consulting Track (15hrs)
Courses Credit Hours Advanced Accounting (ACCT 7330) 3 Either Tax Research (ACCT 7362)
or Current Issues in Taxation (ACCT 7379)3 Three courses from a list of options (see list below) 9 Tax Compliance & Consulting Options
- Oil & Gas Taxation (ACCT 7337)
- Partnership Taxation (ACCT 7360)
- Tax Research (ACCT 7362)
- Transfer Pricing: Theory & Practice (ACCT 7364)
- Multijurisdictional Tax (ACCT 7372)
- Current Issues in Taxation (ACCT 7379)
- Advanced Corporate Tax (ACCT 7380)
-
Business Advisory & Internal Audit Track (15hrs)
Courses Credit Hours Advanced Internal Auditing (ACCT 7367) 3 Fraud Exam (ACCT 7385) 3 Control & Security of Financial Information (ACCT 7390) 3 Enterprise Risk Management (ACCT 7384) 3 One course from a list of options (see list below) 3 Business Advisory & Internal Audit Options
- Advanced Accounting (ACCT 7330)
- Financial Statement Analysis (ACCT 7340)
- Applied Data Analytics in Accounting I (ACCT 7373)
- Applied Data Analytics in Accounting II (ACCT 7374)
- Government & Non-Profit Accounting (ACCT 7378)
- Governance, Risk & Compliance (ACCT 7382)
Department-Maintained List for the Business or Accounting Elective
-
Business or Accounting Elective Options (3hrs)
- Any required or elected course in any of the three tracks not used to complete a track.
- GENB 7305 Commercial Law
- ACCT 7363 Contemporary Accounting Topics
- ACCT 7386 Oil & Gas Accounting 1*
- BZAN 7320 Business Modeling for Competitive Advantage
- MIS 7373 Business Applications of Database Management Systems I
- MIS 7376 Systems Analysis and Design
- MIS 7381 Management of Information Security
- MIS 7378 Information Technology Management and Control
* If the Bauer Oil & Gas undergraduate or CAP course was taken, it cannot be used for graduate credit.
This iteration of the degree plan does not include an internship for credit.
Summer 2022 and Earlier
Students that started in Summer 2022, or a prior semester, have the option to switch to the new 30-hour degree plan curriculum or stay in the one that was in effect when they started the program (36-hour degree plan). Students interested in changing to the new curriculum need to meet with their academic advisor to determine eligibility and submit a graduate petition for approval before the first day of the Fall 2022 term (Monday, August 22nd). Please contact your advisor at msaccy@uh.edu for more information.
| Accounting Courses: | Credits |
|---|---|
| Required Core Courses | |
| Advanced Accounting (ACCT 7330) | 3 |
| Corporate Taxation (ACCT 7375) | 3 |
| Elective Courses | |
| Six Accounting/IT courses | 18 |
| Required Non-Accounting Core Courses: | |
| Professional Accounting Communication (GENB 7303) | 3 |
| Business Ethics for Accountants (GENB 7304) | 3 |
| Commercial Law (GENB 7305) | 3 |
| General Business or Accounting Electives: | |
| One course** | 3 |
| Total | 36 |
**Note: Students who have received a BBA and/or MBA from an AACSB accredited institution may be eligible to waive the 3-hour business elective from their degree plan.
