2021-2022 Catalog

Master of Science in Accounting, MSA

MSA Curriculum

11-16 Courses

31-44.5 Credits

Program Length:

  • Full-time in as few as 9 months

  • Part-time in as few as 21 months

Required Introductory Course (1 credit)

Must be taken on campus in first semester of program.

SBS-700Unlocking Your Professional Potential

1

Management Preparation Courses (4.5 credits)

May be waived.

MBA-625Managerial Statistics

1.5

MBA-650Value Based Financial Management

3

MSA Preparation Courses (9 credits)

May be waived.

ACCT-800Graduate Financial Accounting I

3

ACCT-804Cost and Managerial Accounting

3

BLLS-800Business Law

3

MSA Core Courses (18 credits)

If a course is marked “must substitute,” select an elective following the rules outlined in the Elective Courses section.

ACCT-801Graduate Financial Accounting II

3

ACCT-802Graduate Financial Accounting III

3

ACCT-805Auditing and Assurance Services

3

ACCT-865Accounting Information Systems

3

ACIB-872International Accounting

3

TAX-801Federal Taxation of Income

3

 

Capstone Course (3 credits)

Should be taken as late in the program as possible.

ACCT-861Leadership in the Financial Professions

3

Elective Courses (9 credits)

The first elective must be an ACCT or TAX course. The second and third electives can be any courses from the Approved MSA Electives List. If a student received any "must substitute" under the MSA Core Courses section of this document, the fourth elective must be an ACCT course, the fifth elective must be a TAX course, and the sixth elective can be any course from the Approved MSA Electives List.

ACCT-803Advanced Topics in Accounting

3

ACCT-806Fraud Examination

3

ACCT-807Forensic & Investigative Accounting

3

ACCT-824Big Data and Financial Statement Analytics

3

ACCT-825Management Decisions and Control

3

ACCT-827Special Topics in Accounting: Business Law & Taxation

3

ACCT-828Special Topics in Financial Accounting

3

ACCT-871Not-For-Profit and Governmental Accounting

3

ACCT-910Directed Individual Study in Accounting

3

ACCT-920Accounting Graduate Internship

3

TAX-802Taxation of Property Transactions

3

TAX-861Tax Research

3

TAX-862Taxation of Corporations

3

TAX-863Taxation of Pass-Through Entities

3

TAX-864Tax Practice and Procedures

3

TAX-865International Taxation Outbound

3

TAX-866State & Local Taxation

3

TAX-867Mergers & Acquisitions Taxation

3

TAX-871Taxation of Estates, Trusts and Gifts

3

TAX-878Tax Compliance

3

TAX-880Companies & Financial Products

3

TAX-881Accounting for Income Taxes

3

TAX-882Criminal Tax Investigations

3

TAX-883Introduction to International Taxation

3

MBA-730Innovative Thinking

3

BLLS-830Managing in the International Legal, Environment

3

BLLS-871Corporate Crime and Financial Fraud

3

ISOM-730Python for Business Analytics

3

ISOM-801Solving Business Problems Using Advanced Excel

3

ISOM-821Data Management and Modeling

3

ISOM-825Enterprise Data Management

3

ISOM-827Data Warehouse and Business Intelligence

3

ISOM-835Predictive Analytics

3

ISOM-837From Data Mining to Business Insights

3

ISOM-840Security and Privacy

3

ISOM-845Business Intelligence, Data Visualization, and Storytelling

3

ISOM-851Supply Chain Management

3

ISOM-861Project Management: Gaining Competitive Advantage

3

FIN-800Financial Statement Analysis and Valuation

3

FIN-801Money & Capital Markets

3

FIN-808General Theory in Corporate Finance

3

FIN-810Investment Analysis

3

FIN-812Capital Budgeting

3

FIN-814Options and Futures

3

FIN-816Risk Management in Banking and Finance

3

FIN-818Financial Econometrics

3

FIN-825International Finance

3

FIN-830Introduction to FinTech

3

FIN-831Portfolio Management

3

FIN-835Behavioral Finance

3

FIN-845Private Capital Markets

3

FIN-880Investment Banking

3

FIN-881Real Estate Finance

3

FIN-882Applied Risk Management

3

FIN-884Fixed Income Securities

3

FIN-885Enterprise Risk Management

3

FIN-887Fundamental Equity Analysis

3

MGES-802Corporate Entrepreneurship

3

MGES-803Think Like a Leader

3

MGOB-725Managerial Skills

3

MGOB-810Emotional Intelligence

3

MGOB-835Managing Difficult People at Work

3

MGOB-855Conflict & Negotiation

3

MGOB-860Leadership and Team Building

3

MGOB-866Managing Failure for Success

3

P.AD-815Nonprofit Management

3

P.AD-822Public Management Information Systems

3

P.AD-827Financing State & Local Government

3

P.AD-840Comparative Public Policy

3

P.AD-847Nonprofit Financial Management

3

P.AD-849Revenue Strategies for Nonprofits

3

MGSM-833Corporate Innovation

3

MGSM-834Mergers and Acquisitions

3

MBA-740Immerse- Travel Seminar

3

MGIB-835International Strategy

3

SBS-920Graduate Internship

0

Approved Electives for the CPA Exam

Financial Accounting and Reporting (FAR) CPA Exam Section

ACCT-803Advanced Topics in Accounting

3

ACCT-828Special Topics in Financial Accounting

3

ACCT-871Not-For-Profit and Governmental Accounting

3

Regulation (REG) CPA Exam Section

TAX-802Taxation of Property Transactions

3

TAX-862Taxation of Corporations

3

TAX-863Taxation of Pass-Through Entities

3

ACCT-827Special Topics in Accounting: Business Law & Taxation

3

TAX-881Accounting for Income Taxes

3

Business Environment and Concepts (BEC) CPA Exam Section

FIN-808General Theory in Corporate Finance

3

FIN-810Investment Analysis

3

ISOM-840Security and Privacy

3

MBA-730Innovative Thinking

3

Approved Electives for CMA Exam Preparation

ACCT-803Advanced Topics in Accounting

3

ACCT-824Big Data and Financial Statement Analytics

3

ACCT-825Management Decisions and Control

3

FIN-808General Theory in Corporate Finance

3

FIN-812Capital Budgeting

3

Concentrations

The MSA program requires three (3) electives as part of the degree program. Students may declare a concentration in Corporate Finance & Accounting, Business Intelligence, Forensic Accounting, or Governmental & Not-for-Profit Accounting. If a concentration is declared, three electives must be in one concentration area. The schedule of when courses within a concentration are offered vary by semester.

Students who declare a concentration must submit an SBS Graduate Program Concentration Request Form. Students are encouraged to meet with their advisor before they declare a concentration.

The concentration appears on the transcript, not the diploma.

Business Intelligence Concentration

Required Courses (6 credits)

ACCT-824Big Data and Financial Statement Analytics

3

ISOM-821Data Management and Modeling

3

Elective course (1 course, 3 credits)

Choose 1 course from the following list:
ISOM-801Solving Business Problems Using Advanced Excel

3

ISOM-825Enterprise Data Management

3

ISOM-827Data Warehouse and Business Intelligence

3

ISOM-845Business Intelligence, Data Visualization, and Storytelling

3

Corporate Accounting and Finance Concentration

Required Course (3 credits)

ACCT-824Big Data and Financial Statement Analytics

3

Elective Courses (2 courses, 6 credits)

Choose 2 electives from the following list:
TAX-862Taxation of Corporations

3

FIN-808General Theory in Corporate Finance

3

FIN-810Investment Analysis

3

FIN-825International Finance

3

FIN-880Investment Banking

3

Forensic Accounting Concentration

Required Course (3 credits)

ACCT-806Fraud Examination

3

Elective courses (2 courses, 6 credits)

Choose 2 courses from the following list:
ACCT-807Forensic & Investigative Accounting

3

BLLS-871Corporate Crime and Financial Fraud

3

ISOM-840Security and Privacy

3

CJ-704Legal Issues in Criminal Justice System

3

ISOM-801Solving Business Problems Using Advanced Excel

3

Government and Not-for-Profit Accounting Concentration

Required Course (3 credits)

ACCT-871Not-For-Profit and Governmental Accounting

3

Elective Courses (2 courses, 6 credits)

Choose 2 course from the following list:
P.AD-827Financing State & Local Government

3

P.AD-847Nonprofit Financial Management

3

P.AD-849Revenue Strategies for Nonprofits

3

Waiver Policy

Management Preparation and MSA Preparation Courses may be waived. MSA Core Courses may need to be substituted with approved electives. To waive a Management Preparation Course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the seven (7) years prior to MSA matriculation, with a "B" or better. To waive an MSA Preparation Course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the five (5) years prior to MSA matriculation, with a "B" or better. Exception: ACCT 800 will only be waived if a student has completed prior coursework at a U.S. university. To substitute an approved elective for an MSA Core Course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the five (5) years prior to MSA matriculation, with a "B" or better. Exception ACIB 872 and TAX 801 will only be substituted if a student has completed prior coursework at a U.S. university.

Students must provide official transcripts (with English translation, if applicable). All waiver requests are evaluated upon a student's acceptance into the MSA Program. Students may also elect to take a proficiency exam for a fee, to gain a waiver for management preparation courses. Proficiency exams must be taken in the first semester and are administered on the Boston campus.

All MSA students must complete a minimum of 31 graduate credits (10 courses and SBS 700) in the Sawyer Business School.

Transfer Policy

Any candidate seeking transfer credits, taken at the graduate level from an AACSB-accredited MBA, MSA, MSF, or MST program, will be reviewed on a case-by-case basis. These credits may be considered for transfer if the credits do not apply to a previously completed degree.

Transfer credits must have an earned grade of with a "B" or better and have been taken within five (5) years prior to entering the Suffolk MSA program. However, at the discretion of the program director, MSA Core Courses may not be transferred if the subject material has changed significantly since completion. A maximum of six (6) credits of Elective or MSA Core Courses may be considered for transfer.

Transfer Credits from the Moakley Center for Public Management’s Certificate Programs

Students who have completed a certificate program through the Suffolk University Moakley Center for Public Management may have an opportunity to reduce credit requirements to an SBS graduate degree program (MBA, MMOL, MSA, MST, MHA, MSBA, or MSM). All course waivers and/or transfers vary by program and are reviewed on a case-by-case basis by the respective SBS Graduate Programs Office.

In order for a course to be considered, it must have an SBS graduate program course equivalent, the student must have earned a grade B or better, and the student must have successfully completed the certificate prior to enrolling in the SBS graduate degree program.

Applicants must also meet the admission standards for the SBS Graduate degree program to which they are applying.

Students Who Leave Boston Before Their Degree is Complete

Occasionally, Suffolk MSA students must leave the Boston area having not yet completed their degree. You may be able to transfer in six (6) credits of elective courses from an AACSB-accredited MSA close to your new place of residence. Courses must be pre-approved by Suffolk’s assistant dean of graduate programs and have a grade of "B" or better.

Students who leave the area may also complete all or a portion of their Suffolk MSA online on a part-time basis.

Accounting Learning Goals and Objectives

Learning Goals Learning Objectives
Demonstrate ability to apply analytical reasoning skills to accounting problems, including financial statement analysis. (Analytical Reasoning) 1. Identify the problem and related issues.
2. Identify key assumptions.
3. Generate salient alternatives.
4. Examine the evidence and source of evidence.
5. Identify conclusions, implications, and consequences.
Discipline Knowledge 1. Students demonstrate that they are knowledgeable about current theory, concepts, methodology, terminology, and practices in financial accounting, managerial accounting, federal taxation, auditing, and accounting information systems.
Effectively articulate the role of ethics in management. (Ethics) 1. Identify conflicts of interests and pressures that could lead to unethical conduct.
2. Understand what kinds of questions are helpful to ask oneself when confronting an ethical dilemma.
3. Demonstrate the ability to identify and take into account the interests of different stakeholders.
4. Understand how business strategies that facilitate “doing good” can be made consistent with profitability.
5. Understand that what is legal may not always be ethical and that what is ethical may sometimes not be legal.
6. Appreciate that ethical norms vary across different countries and cultures.
Indicate an understanding of how culture, economic and political issues affect accounting and business decisions. (Global Awareness) 1. Articulate fundamental challenges of global business.
2. Analyze financial impacts of operating a global business.
3. Demonstrate awareness of the existence and applicability of alternate (non US GAAP) accounting standards, such as IFRS, for financial reporting for global (non-US) businesses.
4. Apply alternate accounting standards.
5. Identify the sources of IFRS.
6. Recognize the importance of IFRS in the future for US companies.
Demonstrate effective oral communication skills. (Oral Communication) 1. Organize the presentation effectively.
2. Deliver the presentation with attention to volume, clarity, grammatical correctness and precision.
3. Develop the topic.
4. Communicate with the audience.
5. Use communication aids effectively.
6. Summarize the presentation.
Demonstrate effective written communication skills. (Written Communication): 1. Organize the presentation effectively.
2. Deliver the presentation with attention to volume, clarity, grammatical correctness and precision.
3. Develop the topic.
4. Communicate with the audience.
5. Use communication aids effectively.
6. Summarize the presentation.