The MSA Program at Oklahoma City University

Qualified students may complete the degree in 30 hours of study and will have met the educational requirements to sit for the Certified Public Accountant exam in most states. 

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MSA One Sheet & Course Descriptions
Detailed Program Brochure

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Program Highlights

  • Master’s classes are taught in the evening to accommodate working students.
  • Tuition recently reduced by 40% and generous scholarship opportunities are available.
  • Class size is limited to allow professors to focus upon honing communication and critical-thinking skills.
  • Up to six hours of academic credit for CPA Exam preparation classes.
  • CPA Exam preparation classes utilize the Becker CPA Exam Prep materials (students receive a 50% discount on the materials).
  • Graduates have excellent job placement and CPA Exam passage rates.
  • Professors bring public, industry and government experience to the classroom.
  • All classes held in the Meinders School of Business, which is a centrally-located, state-of-the-art facility with ample parking. 

The Master of Science in Accounting (MSA) is a highly structured program designed for students who desire careers in public accounting, corporate accounting, government accounting and similar endeavors. Students obtain an in-depth knowledge of highly technical financial accounting standards, auditing standards, tax statutes and regulations. 

Admission Requirements

Applications are evaluated using several factors, including:

  • Prior college cumulative GPA
  • Professional work experience, academic and/or professional accomplishments
  • Letters of recommendation and personal statement
  • GMAT score*

*GMAT score not required with either (1) 15 accounting hours with ≥ 3.00 GPA (Students planning to take additional Accounting prerequisite courses may be admitted to the MSA program subject to the condition that their Accounting course grades subsequently satisfy this standard) or (2) 5 years accounting experience. International students must demonstrate adequate English proficiency. Prerequisites may be required before student can enter into the MSA program if certain criteria are not met. 

The following prerequisites may be required before students can take certain MSA classes.

Prerequisite Courses

ACCT 2113Financial Accounting
ACCT 2213Managerial Accounting pre-req: Financial Accounting
MGMT 2213Business Law* **
ACCT 3113Intermediate Accounting I** pre-req: Financial Accounting
ACCT 3123Intermediate Accounting II** pre-req: Intermediate I
ACCT 3413Introduction to Taxation** pre-req: Financial Accounting
ACCT 4313Auditing** pre-req: Intermediate II

*May be waived if MGMT 5703 Legal and Ethical Environment of Business is taken as an MSA elective
**Must be taken at a regionally-accredited U.S. school
All waivers and agreements are subject to compliance with the appropriate OCU bulletin or approval of the Dean.

Required Core Courses

ACCT 5123Accounting Theory
ACCT 5313Auditing Policies, Frameworks, & Practices
ACCT 5413Income Taxation of Entities
ACCT 5513AIS and EDP Control
ACCT 5613Accounting Ethics
FIN 5303Financial Policy for Managers
ELECTIVEChoose 4 Electives*
* At least 1 elective must be Accounting; remainder at approval of Accounting Chair.

Elective Courses

ACCT 5133International Accounting
ACCT 5163Energy Accounting
ACCT 5913Special Topics of study in Accounting
ACCT 5923Applied Research or Internship in Accounting
ACCT 5713CPA Exam Review Part I (Using Becker CPA Exam Review materials)
ACCT 5723CPA Exam Review Part II (Using Becker CPA Exam Review materials)

To learn more about the program, contact Beth Stetson, Accounting Chair, at tstetson@okcu.edu or (405) 833-5308 or request more information.

 

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COURSE DESCRIPTIONS

ACCT 5123    Accounting Theory   3 credit hours

Study and evaluation of alternative theory, practices, and generally accepted accounting principles of financial accounting and the bases for conclusions reached by the Financial Accounting Standards Board and other financial accounting standard-setting bodies.

ACCT 5313    Auditing Policies, Frameworks, and Practices   3 credit hours 

Application of technical auditing skills and techniques based on mastery and interpretation of AICPA and PCAOB auditing standards and pronouncements as well as contemporary frameworks for enterprise risk management and fraud prevention and detection.  Topics include latest methods involved in audit planning, control structure review, procedures selection, procedural execution, and communication of audit findings and results.

ACCT 5413    Income Taxation of Entities   3 credit hours 

Introduction to income taxation issues unique to C corporations, S corporations, partnerships and estates/trusts, including preparation of entity returns.

ACCT 5513    Accounting Information Systems and EDP Control  3 credit hours 

This course covers computer-based accounting and related integrated systems and software.  Reporting objectives, transaction trails, security, documentation, and internal EDP controls are emphasized.

ACCT 5613    Accounting Ethics  3 credit hours  

Survey of professional ethics standards and personal ethics as applied to the practice of accounting.

FIN 5303 Financial Policy for Managers  3 credit hours  

Fundamental concepts such as time value of money and risk-return relationships in finance are presented in detail. Financial decisions faced by modern business enterprises are analyzed in the framework of financial theories. These decisions include capital budgeting, long-term financing, dividend policy, short-term financial management, and performance evaluations. Prerequisites: FIN 5023 or FIN 3023 and ACCT 5403.

ACCT 5133    International Accounting   3 credit hours

Survey of International Financial Reporting Standards (IFRS) and other topics related to international accounting.

ACCT 5163 Energy Accounting  3 credit hours

Acquaints students with accounting in the Energy industry, including acquisition, production/depletion and retirement of oil and gas properties. Topics include differences between full cost and successful efforts accounting methods; accounting for joint ventures; and analysis of financial statements and disclosures issued by oil and natural gas firms.  Introduction to related tax issues.   

ACCT 5911    Special Topics in Accounting  1-3 credit hours      

A variable-credit course designed to meet the needs of students with specific interest in specialized accounting topic.

ACCT 5921 Applied Research or Internship in Accounting 1-3 credit hours

A variable credit course. Applied research, independent study, or work experience integrating knowledge and abilities gained in accounting courses.

5713 CPA Exam Review I & 5723 CPA Exam Review II 3 credit hours each; 6 total

Prepares the student to sit for the CPA Exam by systematically reviewing topics covered on the exam. The primary goal of the courses is to take the rules and concepts studied in the Accounting curriculum and incorporate them into a comprehensive understanding of the accounting framework.  Becker CPA Review materials are used in both courses.