M.S. Accounting

Master of Science in Accounting

The Master of Science in Accounting (MSA) is a highly structured program that requires 30 credit hours.

Designed for students who aspire to hold positions in public accounting, corporate accounting, government accounting and similar endeavors. Students receive superior preparation for the CPA examination.

Students obtain an in-depth knowledge of highly technical financial accounting standards, auditing standards, tax statutes and regulations. Faculty provide focused, pragmatic lectures and innovative assignments that maximize learning, while respecting student time.

Successful completion applies toward the educational requirements to sit for the Uniform CPA Examination to qualify for a CPA certificate and license to practice public accounting in the state of Oklahoma.

Each state is unique in its CPA certification and licensure requirements. For details on requirements in a specific state, please consult the AICPA website.

Master’s classes are taught in the evening to accommodate working students.
Competitive tuition rates and scholarship opportunities.
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.
Our technical preparation for the CPA Exam is second to none. CPA Exam Prep classes are offered for academic credit using the Becker CPA Exam Review materials, while faculty instill practical knowledge that can only be learned from those with years of real world experience.
Graduates have excellent job placement and CPA Exam passage rates.
Professors bring public, industry, and government experience to the classroom.
Classes are taught at the Meinders School of Business, located close to downtown OKC, at our state-of-the-art facility with ample parking.

Part-time, On-Campus, Evening Courses

Attend classes part-time, on-campus with an engaged community of students. Benefit from face-to-face classroom experiences, personalized input from knowledgeable faculty, and experiential experiences with business executives.

Students are encouraged to attend our events for additional learning opportunities. Women in Leadership, Hall of Honor, Brown Bag Speaker Series, and other special networking events are held throughout the year.

Required Prerequisite Courses

Accounting Prerequisites Required (21 credit hours)

Course Number	Course Title
ACCT 2113	Financial Accounting
ACCT 2213	Managerial Accounting
ACCT 3113	Intermediate Accounting I**
ACCT 3123	Intermediate Accounting II**
ACCT 3413	Introduction to Taxation**
ACCT 4313	Auditing**
MGMT 2213	Business Law*

* 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.

30 Credit Hours | Required Core Courses

ACCT 5123 - Accounting Theory & Research | 3 credit hours

Study and evaluation of alternative theory, practices, and generally accepted accounting principles of financial accounting; Learning to apply financial accounting standards through research using the Accounting Standards Codification.

ACCT 5313 - Advanced Audit Policies & Assurance Services | 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 fraud prevention and detection. Topics include latest methods involved in audit planning, control structure review, data analytics, 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.

Accounting Electives

Accounting Electives (must complete at least 3)

Course Number	Course Title
ACCT 5133	Financial Statement Analysis
ACCT 5143	Government and Not-for-Profit Accounting
ACCT 5163	Energy Accounting
ACCT 5223	Forensic Accounting
ACCT 5323	Principles of Fraud Examination
ACCT 5613	Accounting Ethics
ACCT 5913	Special Topics in Accounting
ACCT 5453	Digital Forensics

Other Electives*

Course Number	Course Title
ECON 5253	Forensic Economics
FIN 5303	Financial Strategy & Decision Making
FIN 5353	Current Issues in Financial Fraud
MBA 5123	Effective Leadership & Communication
MGMT 5703	Ethical, Societal, & Legal Environment of Business
ACCT 5713	CPA Exam Review I (REG & BEC)
ACCT 5723	CPA Exam Review II (FAR & AUDIT)

* Other non-accounting courses may be approved as electives, subject to the approval of the accounting department chair.

15 Credit Hours | Master Certificate in Financial Fraud and Forensic Accounting

Prospective MSA students are encouraged to learn about the option to earn the Master Certificate in Financial Fraud and Forensic Accounting. This program is the first financial fraud certificate in the region - and only one of only a few throughout the entire U.S. The 15-credit hours earned from the Master Certificate in Financial Fraud and Forensic Accounting can be applied to the 30-credit hour MSA degree. Completion of the MSA would require 5 additional courses. (15 credit hours)

Certificate content may assist students in preparing for additional professional certifications including: Certified Fraud Examiner (CFE); Certified Valuation Analyst (CVA); and Certified in Financial Forensics (CFF). Each course may qualify for 45 hours of CPE credit per Oklahoma Accountancy Board guidelines.

Courses develop competencies in white-collar crime prevention and detection - including forensic and investigative principles/practices in accounting, economics, finance, and digital devices.

Learn More about the Master Certificate in Financial Fraud and Forensic Accounting program.

Application Requirements

Applications are evaluated on an individual basis considering the following factors:

Academic Background (Transcript)
Professional Experience (Resume)

For questions about the application process:

Cindy Treadway
Meinders Graduate Advisor
[email protected]
(405) 208-5154

Start Your Application

Tuition and Fees

Tuition & Fees Summer 2021 - Spring 2023 (subject to change)	Per 3-Credit Course	To Earn 30-Credits (10 courses)
Tuition $590/credit	$1,770	$17,700
General Fees $155/credit	*$465	*$4,650
One-time Records Fee		$250
	$2,235	$22,705

*General Fees Waived for students receiving tuition assistance from Meinders Corporate Partners.

Exceptional Facility

Located minutes from Downtown OKC, the business school contains cutting-edge technology in more than 12 teaching rooms, four executive classrooms, large and small conference rooms, four computer labs, including the Bloomberg Finance Lab for access to the latest investment data, breakout rooms for small-group meetings, and a 250-seat, theater-style auditorium.

Program Contact

For specific program questions, please contact:

Susan Jurney, Ph.D.,
Associate Professor of Accounting
[email protected]
405-208-5517