Master of Science in Accounting (MSA)

Accounting and financial management are conducted in a dynamic competitive environment of rapidly changing technologies, complex global challenges, and ever more exacting standards of disclosure and accountability. The MSA prepares students for successful professional careers in accounting and financial management in several contexts: public accounting; forensic accounting; corporate, not-for-profit and governmental financial planning, accounting, and control; and management consulting. The program also prepares students who plan to pursue careers in teaching and research for entry to doctoral programs in accounting.

The MSA provides concepts, technical knowledge and skills for immediate effectiveness. It also establishes the basis for continual lifetime learning and development to meet future challenges as people’s careers evolve. The subject matter in all the MSA courses is presented in a strategic framework, with a view to preparing graduates to function effectively as advisors to, or members of, senior management teams.

The Sawyer Business School is the only business school in Boston to achieve accreditation of its accounting and taxation programs by AACSB International.

Admission

Admission requirements for the Sawyer Business School MSA Degree Program are listed in the Graduate Programs section of this catalog. 

• The 30-credit-hour MSA is designed for candidates who hold an undergraduate degree in accounting. 
• Candidates with an undergraduate management degree with a concentration other than accounting must complete 6 (six) credit hours of accounting preparation as part of the degree requirements for the MSA. 
• Candidates with an undergraduate degree other than in management must complete 24 (twenty-four) credit hours of management and accounting preparation as part of the degree requirements for the MSA.
• GMAT is required.  Exceptions:
  1) Individuals who have passed the CPA exam
  2) Those who qualify for the waiver under the "4+1" Program. (include link to 4+1 Progra
  3) Those in the GDPA program (include link) who have completed a minimum of 5 courses with a minimum    cumulative GPA of 3.3 or higher
  4) Those who are graduates from ABA - approved law schools(must submit documentation of the LSAT)

Waivers and Transfer Credits

The management preparation courses are usually waived, subject to the approval of the Director of Graduate Programs in Accounting, for candidates who hold an undergraduate degree with a major in a management subject.

The accounting preparation courses are usually waived, subject to the approval of the Director of Graduate Programs in Accounting, for candidates who hold an undergraduate degree with a major in accounting

MSA required courses may be waived and an elective substituted, subject to the approval of the Director of Graduate Programs in Accounting.

Of the thirty (30) credit hours required for the MSA, a maximum of nine (9) may be transferred from another AACSB International accredited graduate program with a grade of “B” or better, provided these credits have not been applied to another degree, certificate or diploma. A minimum of 21 credit hours must be earned at Suffolk University.

Advising

The Associate Director of Graduate Programs in Accounting advises all MSA students.

MSA Curriculum

The curriculum builds on an undergraduate degree in accounting. Courses may be taken in any sequence, depending on designated course prerequisites. However, ACCT 861 Leadership in the Financial Professions is a capstone course and should be taken later in a student’s course of study. Students must have their programs of study approved by the Associate Director of Graduate Programs in Accounting.

Requirements to Graduate

Students must maintain a grade point average of 3.0 or better in the courses they are required to take at Suffolk University to complete the MSA degree.

The MSA consists of 30– 57 credits:
Total courses: 10– 20

Management Preparation Courses* (18 Credits/6 Courses)

MBA 610 Organizational Behavior
MBA 622 Operations and Data Analysis
MBA 630 Economic Analysis for Management
MBA 640 Corporate Financial Reporting and Control
MBA 650 Value-Based Financial Management
MBA 660 Marketing: The Challenge of Managing Value 
* May be waived.

Accounting Preparation Courses* 6 Credits/2 Courses

ACCT 801 Graduate Financial Accounting I
ACCT 804 Cost Information, Decision and Control
* May be waived.

MSA Required Courses (21 Credits/7 Courses)

ACCT 802 Graduate Financial Accounting II
ACCT 824 Corporate Financial Reporting and Analysis
ACCT 825 Corporate Financial Planning and Control
ACCT 861 Leadership in the Financial Professions
ACCT 865 Technology & Financial Information Systems
ACIB 872 Multinational Financial Analysis and Control
MBA 780 Managing in the Global Environment

Electives (9– 12 Credits/3– 4 Courses)

Select 3 elective courses from any 800-level course offered in the Sawyer Business School, or any other advanced elective with the approval of the Director of Graduate Programs in Accounting. Only two may be Accounting courses. Please see the MSA Career Tracks below for suggestions.

Note: For CPA track, a student may have to take four electives depending on prior coursework.

MSA Career Tracks

The following options are suggestions based on a student’s career focus:

Public Accounting
These courses complete the accounting content required for the Uniform CPA Examination in Massachusetts

ACCT 803 Graduate Financial Accounting III
ACCT 805 Auditing and Assurance Services
BLLS 800 Business Law
TAX 801 Issues in Federal Taxation I

Controllership (For-Profit)

ACCT 805 Auditing and Assurance Services
TAX 801 Issues in Federal Taxation I
TAX 862 Taxation of Corporations

Controllership (Not-for-Profit)

ACCT 871 Not-for-Profit Accounting and Control
TAX 801 Issues in Federal Taxation I
TAX 872 Tax-Exempt Organizations

Fraud Examination

ACCT 805 Auditing and Assurance Services
ACCT 806 Fraud Examination
BLLS 871 White Collar Crime and Financial Fraud

Information Technology

ACCT 805 Auditing and Assurance Services
ISOM 810 Management of Information Technologies
ISOM 825 Business Data Communications

Graduate Diploma in Professsional Accounting (GDPA)

The Graduate Diploma in Professional Accounting provides an economial and accelerated way for students to gain a sound understanding and competence in the practice of accounting.

The program allows students to concentrate in one of three opions: public accounting, corporate accounting, and non-for-profit accounting. Students pursuing the public accounting option obtain the accounting educational requirements to take the CPA examination in Massachusetts.

Admission
Admission requirements for the Sawyer Business School GDPA are listed in the Graduate Programs setion of this catalog. However, the GMAT is not required for admission to the GDPA Program.

Waivers
Up to three (3) of the seven (7) required GDPA courses may be waived with credit on the basis of equivalent courses taken at an accredited college or university with a grade o "B" or better.

Advising
The Associate Director of Graduate Programs in Acconting advises all GDPA students.

Curriculum
The GDPA curriculum consists of nine courses (27 credites:): seven (7) required courses and two (2) elective courses. Courses can be taken in any sequence, depending only on specified course prerequisites. Students must have their programs of study approved by the Associate Director of Graduate Programs in Accounting.

Requirements to Complete Program
Students must maintain a grade point average of 3.0 or better in the courses they are required to take at Suffolk University to complete the GDPA.

GDPA Required Courses  (21 Credits/7 Courses)
With no background in accounting, students must also take MBA 640 before taking ACCT 801.

ACCT 801 Graduate Financial Accounting I
ACCT 802 Graduate Financial Accounting II
ACCT 804 Cost Information, Decision and Control
ACCT 865 Technology and Financial Information Systems
ACIB 872  Multinational Financial Analysis and Control
BLLS 800 Business Law**
TAX 801 Issues in Federal Taxation I**

Electives (6 Credits/2 Courses)
The following options are suggested, based on a student's career focus:

Public Accounting*
ACCT 803 Graduate Financial Accounting III
ACCT805  Auditing and Assurance Services

Corporate Accounting
ACCT 824 Corporate Financial Reporting and Analysis
ACCT 825 Corporate Financial Planning and Control

Not-for-Profit Accounting
ACCT 871 Not-for-Profit Accounting and Control
TAX 872 Tax-Exempt Organizations

Combined MBA/GDPA
See the MBA section of this catalog.

     *Note that the Massachusetts Board of Public Accountancy also requires certain business courses in addition to the GDPA with the
       public accounting elctives.

  **These courses are waived fro lawyers or graduates of ABA-accredited schools.