May 08, 2024  
2023-2024 University Catalog 
  
2023-2024 University Catalog

Accounting, M.S.


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Student Learning Outcomes

Student Learning Outcomes (SLOs) for MS Accounting

Learning Goals (AACSB)

1

Business Knowledge: Students will demonstrate proficiency in Accounting Theory and Managerial Accounting. 

2

Problem Solving/Critical Thinking: Students will be able to analyze a problem situation and resolve the problem through a demonstrated proficiency in conducting accounting research. 

3

Understanding Technology: Students will be able to demonstrate the effective use of computers and information technology. 

4

Professional Communication: Students will communicate effectively as professionals in business settings and develop well-organized, written solutions to accounting research problems. 

Program Overview

The M.S. in Accounting program is designed to prepare students for careers in various areas of professional accounting. It also helps persons already employed in accounting positions to advance in their careers. The program also serves as a foundation for more advanced studies, such as the Ph.D. degree. For students desiring a greater specialization in accounting information systems auditing, or finance, concentrations in these areas are offered within the Master of Science in Accounting program.

Admission Requirements

In addition to meeting the minimum standards for admission to the Graduate School, applicants to the Master of Science programs should have an academic record which clearly indicates a high level of achievement. In addition, the applicant should submit satisfactory scores on the Graduate Management Admission Test (GMAT) and an undergraduate GPA of at least 2.8. The admissions committee may consider other factors such as work experience in making a determination for admission. Applicants must be advanced in English comprehension and be able to participate in class discussion. Additional coursework in English may also be required.

Preparatory Courses

The graduate programs build on the students’ technical competence in undergraduate accounting and business courses. To provide a background for successful study at the graduate level, a series of preparatory courses or their equivalents must be completed before enrolling in courses for graduate credit. Students with a non-business undergraduate degree should expect to take the bulk of the preparatory courses before admission to the graduate program.

The specific undergraduate foundation courses are from the areas of accounting, economics, finance, management, marketing, and statistics*. These courses do not have to be completed at UNO, but a C or better grade is required in each*. The Master of Science degree in accounting requires 43-48 credit hours of these specific preparatory courses while the Master of Science in Tax Accounting degree requires 36-42 credit hours.

*See department for specific courses. The Business courses may be taken at the 4400 level to reduce the total number of hours.

Degree Requirements


The Master of Science programs in accounting require 30 hours of graduate course work. A minimum of 21 hours of these classes must be at the 6000 level. Depending on a particular curriculum, this will permit a student to use up to nine hours of 5000 classes toward his/her degree. Each student must also have at least 15 hours of 6000 level accounting classes. Included in that total there must be at least 12 hours of 6000 level accounting classes other than ACCT 6126 ACCT 6167  and ACCT 6168  

Only classes numbered 5000 and 6000 can be used toward the total credits for the Master of Science programs.

Required accounting courses


Approved Electives


  • Accounting or other business administration courses Credits: 6
  • Free Elective Credits: 3

Total Credits Required: 30


Accounting Information Systems Concentration


Required courses


* See department for specific courses and see “degree requirements” above.

Total Credits Required: 30


Auditing Concentration


Required courses


Total Credits Required: 30


Finance Concentration


Required courses


*See the department for specific courses.

**To be selected from any 5000 or 6000 level Finance course except:

  • A thesis course, or
  • A directed study course

Total Credits Required: 30


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