On-Campus, Evenings

• 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.

Accounting Prerequisites Required (21 credit hours)

* 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.

Accounting Core Courses

Accounting Electives (3 or more)

Other Electives*

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

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 a handful throughout the entire U.S. The 15-credit hours earned from the Master Certificate in Financial Fraud and Forensic Accounting can be transferred toward the 30-credit hour MSA degree. Completion of the MSA would require 5 additional courses, consisting of 15 credit hours.

The courses are designed to prepare students for fraud examination (CFE), forensic accounting (CFF), and business valuation (CVA) professional certification. Courses focused on participants’ development of 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.

Accounting Core Courses

5123 Accounting Theory | 3 credit hours

Study and evaluation of alternative theory, practices, and generally accepted accounting principles of fnancial accounting and the bases for conclusions reached by the Financial Accounting Standards Board and other fnancial accounting standard-setting bodies. Prerequisite: ACCT 3123. (Fall)

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 fndings and results. Prerequisite: ACCT 4313. (Fall)

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. Prerequisites: ACCT 3413 and ACCT 4413. (Fall)

Accounting Electives (3 or more)

ACCT 5133 International Accounting | 3 credit hours

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

5143 Government and Not-for Proft Accounting | 3 credit hours

Course develops students’ understanding of the governmental, not-for-proft, and partnership accounting concepts. Coverage includes accounting transactions for the listed entities and basic financial statement preparation and information provided therein. Prerequisite: ACCT 3123

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 5223 Forensic Accounting | 3 credit hours

Overview of the methodology of fraud examination including prevention, detection, and investigation concerning occupational fraud, financial reporting fraud, and asset misappropriation.

ACCT 5323 Principles of Fraud Examination | 3 credit hours

Develops the main topics in fraud examination, including: the nature and motivations for fraud; fraud prevention, detection, and investigation; various types of fraud; and, some of the more infamous fraud cases. Utilizes an open-ended, seminar format in which students actively participate in gathering materials and discussion.

ACCT 5613 Accounting Ethics | 3 credit hours

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

ACCT 5911-3 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 5453 Digital Forensics | 3 credit hours

Digital forensics is a branch of forensic science offering professionals a systematic approach to the recovery and investigation of material found in digital devices, often aimed at solving computer crimes or other crimes utilizing digital devices. The needs for digital forensic experts are growing in corporations, accounting and law firms, insurance companies and law enforcement. Digital forensics investigations have a variety of applications - most commonly to provide supportive or refuting evidence before criminal or civil courts (as part of the discovery process). This work would include retrieval procedures that follow proper investigative procedures. Forensics may also provide support for internal corporate investigations or intrusion investigations (i.e., a specialist probe into the nature and extent of an unauthorized network intrusion). This course will cover both the principals and practice of digital forensics.

Other Electives

MGMT 5703 – Ethical, Societal, and Legal Environment of Business | 3 credit hours

This course examines areas of law and ethics that relate to the contemporary business environment. Areas of study include contracts, torts, white collar crime, product liability, anti-competitive practices, consumer protection, employment practices, business organizations, and the legal and ethical responsibilities.

ECON 5253 Forensic Economics | 3 credit hours

Introduces students to methods of policy analysis most common to litigated situations. This course introduces models of personal damage estimation including harm to individuals and property. The course also surveys developing topics in the field of forensic economics relevant to aspiring practitioners. 3 credit hours.

FIN 5353 Fraud and Financial Markets | 3 credit hours

This course discusses some of the most common forms of fraudulent practices in the finance world of investments, real estate, banking and insurance. The course will raise awareness of such harmful behavior and equip students with the knowledge and skills to detect and prevent them from occurring.

FIN 5303 Financial Strategy & Decision Making | 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.

MBA 5123 – Effective Leadership & Communication | 3 credit hours

Facilitates the development of interpersonal and team skills leaders need to function effectively. Focuses on integrated behavioral competencies demanded in organizations today: self-awareness, communication, negotiation, collaboration, and relationship building. Students work through individual leadership profile assessments, evaluate effective leadership behaviors, and explore techniques and processes to communicate and negotiate effectively.

ACCT 5223 Forensic Accounting | 3 credit hours

Overview of the methodology of fraud examination including prevention, detection, and investigation concerning occupational fraud, financial reporting fraud, and asset misappropriation.

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. MGMT 5703 – Ethical, Societal, and Legal Environment of Business 3 credit hours This course examines areas of law and ethics that relate to the contemporary business environment. Areas of study include contracts, torts, white-collar crime, product liability, anti-competitive practices, consumer protection, employment practices, business organizations, and the legal and ethical responsibilities of business.

Applications are evaluated on an individual basis and consider the following factors:

1. Prior college cumulative GPA
2. Professional work experience
3. Academic and/or professional accomplishments
4. Letters of recommendation and personal statement
5. GMAT score* if available

*GMAT score typically not required if applicant has completed at least 15 hours of accounting coursework with an accounting GPA of at least 3.0. Students whose degrees were earned outside the US must demonstrate adequate English proficiency.

Master of Science in Accounting One Sheet

Meinders Graduate Advisor
Cindy Treadway ctreadway@okcu.edu
(405) 208-5154

Director, Master of Science in Accounting Program
Evan Shough
Associate Professor of Accounting, Dr. Henry James Freede Chair in Teaching Excellence
emshough@okcu.edu (405) 208-5486