This is an archived copy of the 2016-2017 catalog. To access the most recent version of the catalog, please visit http://catalog.tamuct.edu.

M.S. Accounting

The Master of Science in accounting program is designed to develop the student’s leadership, decision making, and critical thinking abilities.  Students entering the program should have an undergraduate degree in accounting. Students without an undergraduate degree in accounting must complete the undergraduate courses necessary to be prepared for graduate courses.  Students are given opportunities to make decisions based on the critical evaluation of real-life situations. The faculty strive to prepare graduate accounting students for career opportunities and to compete effectively in global business.

Required Courses
FINK 507Financial Management3
MGTK 515International Management3
ACCK 505Accounting Theory3
ACCK 515Business Law for Accountants3
ACCK 540Ethics in Accounting3
ACCK 589Current Topics in Acctg3
ACCK 545Financial Statement Analysis3
ACCK 570Seminar in Auditing3
ACCK 586Problems3
ACCK 577Comprehensive Exam0
Approved Electives
Approved graduate level Accounting electives9
Total Semester Credit Hours36

For more detailed information about the MS Accounting degree see the department website at http://www.tamuct.edu/departments/accounting/index.php.

Required Courses

FINK 507. Financial Management. 3 Semester Credit Hours.

Course focuses on financial decision making in the modern corporation. Basic issues include capital budgeting, capital structure, corporate sources of funding, dividend policy, and financial risk management, standard theories of risk and return, and valuation of assets. Prerequisite(s): FINK 500 or approval of instructor.

MGTK 515. International Management. 3 Semester Credit Hours.

This course will focus on the cultural aspects of managing organizations. Research, synthesis, and presentation of current and seminal research on the subject of global business cultures and their management will be dominant components. Cross-cultural issues and their impact on leadership and organizational performance will also be addressed. Prerequisite(s): Management leveling.

ACCK 505. Accounting Theory. 3 Semester Credit Hours.

The theory of accounting as it has developed in the economy of the United States. Particular emphasis is on concepts, income measurement, and valuation of assets, including valuation and measurement of equities. Application of accounting theory to contemporary problems is analyzed with cases and research papers on selected areas.

ACCK 515. Business Law for Accountants. 3 Semester Credit Hours.

Current business law topics which concern accountants in governing their practice and working with clients.

ACCK 540. Ethics in Accounting. 3 Semester Credit Hours.

A study of ethics as it relates to problems in business and economic decisions. An integration of ethical reasoning, objectivity, independence, and other core values important for the development of a professional accountant. Critical analysis of ethical lapses that have occurred in business and the accounting profession, with readings, problems, and cases requiring use of business and accounting data to evaluate the ethical decision process.

ACCK 545. Financial Statement Analysis. 3 Semester Credit Hours.

The analytical approach to financial statements: application of finance and accounting principles relevant to the analysis of financial statements.

ACCK 570. Seminar in Auditing. 3 Semester Credit Hours.

Current issues and research in auditing, attestation, and financial disclosures.

ACCK 586. Problems. 1-3 Semester Credit Hours.

This course offers students the opportunity to become acquainted with current research being conducted within the student's area of interest; directed reading of a number of sources selected in concert by the student's professor. Prerequisite(s): Approval of the department chair.

For a complete list of all courses go to the Course Information page. 

To check if a course is offered this Semester check the Online Schedule.