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MSA Curriculum


There are two curriculum tracks to suit students from a variety of undergraduate backgrounds. All MSA students must complete an undergraduate accounting core. For those students without an undergraduate degree in accounting, the following courses are required as part of the MSA program, and can be taken concurrently with graduate courses provided all pre-requisites are met:

  • Corporate Accounting I
  • Intro to Accounting Systems
  • Cost Accounting
  • Corporate Accounting II
  • Principles of Audit and Control
  • Income Taxation
  • Law of Commercial Transactions

Students who meet all requirements for the undergraduate accounting core may progress immediately to the graduate-level courses of the MSA program. The graduate-level courses are broken down into four categories:

1. Accounting Courses- these courses hone your accounting skills while teaching the most up-to-date practices of the profession. (15 credit hours)
  • ACCT 53014 Advanced Accounting Systems
  • ACCT 53020 Corporate Accounting III
  • ACCT 53033 Income Taxation II
  • ACCT 53034 Nonprofit Accounting and Auditing
  • ACCT 63022 Professional Issues and Ethics in Accounting
2. Business Courses - a unique advantage of the MSA program is that students take courses in various business disciplines to become well-rounded professionals. (Six credit hours)
  • ECON 62021 Business Conditions Analysis & Public Policy
  • FIN 66061 Financial Management I

3. Concentrations - students in the MSA program can choose to concentrate in two areas of study - Assurance Services or Taxation. (Nine credit hours)

Assurance Services

  • ACCT 63031 Advanced Auditing Theory and Practice
  • ACCT 63024 IT Audit and Control
One of the following courses:
  • ACCT 63025 Analysis & Valuation
  • ACCT 63030 International Accounting
  • ACCT 53095 Special Topics in Accounting
  • ACCT 63092 Accounting Internship


  • ACCT 63042 Taxation of Corporations and Shareholders

  • ACCT 63043 Taxation of Partnerships and Partners

  • ACCT 53045 Tax Research and Planning

BBA / MSA Program

Double counting courses and provisional admission are provided to Kent State University undergraduate accounting students with outstanding records or individuals with exemplary professional credentials. The application for admission into the MSA program should marginally note that the application is to the BBA/MSA program.

Note: The application for provisional admission must be complete and be in the hands of the Graduate Programs Office prior to the normal MSA application deadline date to be approved for the following semester.  Provisional admission does not guarantee ultimate admission to the MSA program. The student must meet the normal admissions requirements.

Eligibility requirements 

Students in or entering their senior year who have completed 105 semester hours and have a 3.2 or higher overall GPA and accounting major GPA (or have completed less than 105 semester hours and have a 3.3 or higher GPA) may obtain provisional admission to the MSA program. 

Five undergraduate courses are available as so-called "slash" courses: ACCT 43013, 43014, 43020, 43033 and 43034. The graduate-level equivalents are: ACCT 53013, 53014, 53020, 53033, and 53034.

A student who is provisionally admitted would take the 53000 level courses and these would count as both BBA and MSA hours. A maximum of 12 hours may be counted towards both the BBA and MSA degrees.