Accounting
Accounting Program Overview
The Master of Science in Accounting degree is for students interested in higher-level positions in banking, taxation, insurance or any company with a financial division. More than just focusing on debits and credits, the MSA degree promotes critical thinking, hands-on application of technology, effective communication skills, and ethical decision-making.
Graduates pursue careers in auditing, taxation, fraud investigation, law enforcement, investment banking, management, and consulting. The flexible combination of required coursework in accounting and electives from a wide variety of business disciplines provides students with a strong foundation in accounting, as well as an understanding of the practical applications of the discipline across all facets of the business.
Graduates of the MSA degree meet the educational requirement to sit for a variety of professional certifications, including becoming a Certified Public Accountant1 (CPA) or Certified Management Accountant (CMA).
1Please refer to the most recent academic requirements for admission to the CPA exam issued by the Accountancy Board of Ohio.
Accreditation: The online MSA is accredited by the AACSB - The Association to Advance Collegiate Schools of Business. The MSA program is among fewer than 2% of business schools worldwide to hold dual AACSB Accreditation in business and accounting.
Program Structure
Online MS in Accounting Program Structure
- 30 minimum credit hours
- 10 courses
- Additional coursework may be required for the M.S.A. degree if the student does not have an undergraduate degree in accounting
- The Master of Science in Accounting curriculum provides advanced accounting coursework with the opportunity to structure a concentration tailored to your needs
- See the Accounting Department website for scholarship opportunities
Professional Licensure Disclosure
This program is designed to prepare students to sit for applicable licensure or certification in Ohio. If you plan to pursue licensure or certification in a state other than Ohio, please review state educational requirements for licensure or certification and contact information for state licensing boards at Kent State’s website for professional licensure disclosure.
Accounting Admissions Requirements
- Bachelor’s degree from an accredited college or university
- Minimum 2.750 undergraduate GPA on a 4.000 point scale (effective spring 2023 admission)
- Minimum 3.000 accounting GPA, if applicable
- Official transcript(s)
- GMAT scores1 (see note below for waivers)
- Résumé
- Goal statement
- Two letters of recommendation
- English language proficiency - all international students must provide proof of English language proficiency (unless they meet specific exceptions) by earning one of the following:
- Minimum 550 TOEFL PBT score (paper-based version)
- Minimum 79 TOEFL IBT score (internet-based version)
- Minimum 77 MELAB score
- Minimum 6.5 IELTS score
- Minimum 58 PTE score
- Minimum 110 Duolingo English score
1Submission of GMAT scores is waived for applicants with a recent (within five years) Kent State accounting degree and a minimum 3.200 accounting major GPA. GMAT waiver for applicants with a recent (within five years) non-Kent State degree is subject to approval by the Department of Accounting.
For more information about graduate admissions, please visit the graduate admission website. For more information on international admission, visit the Office of Global Education website.
Accounting Courses
Undergraduate Accounting Core
You must complete the undergraduate accounting core, either in an undergraduate program or once you arrive at Kent State. You may take undergraduate accounting courses concurrently with graduate courses provided all pre-requisites are met. The core courses are required regardless of any work experience within the accounting profession.
Undergraduate Accounting Core Courses (21 total credit hours):
ACCT 33001 Intermediate Accounting I (3 credit hours)
ACCT 33004 Intro to Accounting Systems (3 credit hours)
ACCT 33010 Cost Accounting (3 credit hours)
ACCT 33012 Intermediate Accounting II (3 credit hours)
ACCT 43010 Principles of Auditing (3 credit hours)
ACCT 43031 Income Taxation – Individual Taxation (3 credit hours)
FIN 36072 Law of Commercial Transactions (3 credit hours)
MSA Program Graduate Course Requirements
The MSA program requires 30 hours of graduate coursework. The program requirements include 3 graduate accounting courses (9 hours), 3 to 4 graduate accounting electives (9 to 12 hours), and 2 to 3 graduate non-accounting business electives (6 to 9 hours) and a culminating requirement (3 hours). If you have already taken one or more of the required graduate accounting courses in your undergraduate accounting program, you will substitute an accounting elective for each course.
Required Graduate Accounting Courses (9 total credit hours):
ACCT 53020 Advanced Financial Accounting (3 credit hours)
ACCT 53033 Income Taxation II - Entity Taxation (3 credit hours)
ACCT 63050 Advanced Accounting Analytics and Technology (3 credit hours)
Accounting Electives
Three or Four Accounting Electives from the Following List (9-12 total credit hours):
ACCT 53013 Advanced Management Accounting (3 credit hours)
ACCT 53043 Internal Audit and Fraud Examination (3 credit hours)
ACCT 63024 Information Technology Audit: Controls and Analytics (3 credit hours)
ACCT 63025 Analysis and Valuation of Business Using Financial Statements (3 credit hours)
ACCT 63031 Advanced Auditing Theory and Practice (3 credit hours)
ACCT 63045 Tax Planning and Research (3 credit hours)
ACCT 63095 Special Topics in Accounting (3 credit hours)
Non-Accounting Electives (3 credits each):
The MSA program provides students the option to focus electives in a particular discipline or choose electives from multiple areas (6-9 credit hours):
- Economics (ECON 60000 level) Elective Course
- Finance (FIN 60000 level) Elective Course
- Management and Information Systems (MIS 60000 level) Elective Course
Culminating Requirement:
ACCT 63022 Professional Issues and Ethics in Accounting (3 credit hours)
Non-accounting electives are selected in consultation with the MSA coordinator. Minimum Total Credit Hours for MSA Program: 30
Accounting Tuition and Fees
Ohio Residents
| Per Credit Hour | Per 3-Credit Course | Approximate Tuition Cost |
| $571.90 | $1,715.70 | $17,200 part-time1 $12,500 full-time2 |
Non-Ohio Residents
| Per Credit Hour | Per 3-Credit Course | Approximate Tuition Cost |
| $581.90 | $1,745.70 | $17,500 part-time3 $12,600-$12,700 full-time4 |
1The $571.90 per-credit-hour tuition rate applies to part-time Ohio resident graduate students taking fewer than 11 credit hours per semester.
2The flat-rate semester fee of $6,277.40 applies to full-time Ohio resident graduate students taking between 11-18 credit hours per semester.
3The $581.90 per-credit-hour tuition rate applies to part-time non-Ohio resident graduate students enrolled in a fully online degree program and taking fewer than 11 credit hours per semester, PLUS a surcharge of $10 per credit hour.
4The flat-rate semester fee of $6,277.40 applies to full-time non-Ohio resident graduate students enrolled in a fully online degree program and taking between 11-18 credit hours, PLUS a surcharge of $10 per credit hour of actual credits taken each semester (between 11-18 semester credits or $110-$180).
Program and special course fees are additional. A $571.90 per-credit-hour fee (Ohio residents) and a $581.90 per-credit-hour fee (non-Ohio residents) apply to all enrolled semester hours above 18 credits.
An additional Distance Learning fee for all students enrolled in a distance learning course is $15 per credit hour. Program tuition and costs are estimated and subject to change.
Actual tuition costs may vary based on a student’s chosen academic plan. For a complete listing of tuition rates for approved online programs please contact the One Stop for Student Services at 330-672-6000, or via our website Contact Us link.
The total program costs are estimates and are not final or binding. Program costs are based on standard fees, but fees may vary based on the actual classes taken. Kent State University disclaims any liability arising from the use of or reliance upon these program cost estimates by any person. Program costs are subject to change without notice.
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