Accounting
The Master of Science in Accounting at Kent State University is a flexible, 100% online program designed to prepare students for leadership roles in the accounting profession. This advanced degree provides a strong foundation in accounting principles, financial analysis, and strategic decision-making, making it ideal for professionals seeking to deepen their expertise or pursue CPA certification. With a focus on real-world applications and a curriculum designed to meet the demands of today’s accounting industry, Kent State’s online M.S. in Accounting equips graduates with the skills needed for success in a rapidly evolving field.
Master of Science in Accounting Degree 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 M.S.A. degree promotes critical thinking, hands-on application of technology and effective communication and ethical decision-making skills. 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 business.
Graduates of the M.S.A. degree meet the educational requirement to sit for a variety of professional certifications, including becoming a Certified Public Accountant (CPA)1 or Certified Management Accountant (CMA).
1Refer to the most recent academic requirements for admission to the CPA exam issued by the Accountancy Board of Ohio.
Program Learning Outcomes
Graduates of this program will be able to:
- Analyze, evaluate and report on complex accounting and economic transactions using the accounting framework.
- Apply research and analytical skills to solve accounting problems.
- Given an ethical dilemma in an accounting setting, analyze the issue, apply an ethical framework and develop a resolution.
- Effectively communicate using oral and written communication skills in a business setting.
- Assemble, cleanse and analyze the information provided by information systems, and prepare summary reports useful for business decision-making.
- Demonstrate the ability to pursue professional certifications and a commitment to ongoing professional development.
Program Courses
Program Requirements
Major Requirements
| Code | Title | Credit Hours |
|---|---|---|
| Prerequisites | ||
| ACCT 53001 | FINANCIAL REPORTING I | 3 |
| ACCT 53010 | AUDITING FUNDAMENTALS | 3 |
| ACCT 53012 | FINANCIAL REPORTING II | 3 |
| ACCT 53041 | INDIVIDUAL INCOME TAX | 3 |
| Major Requirements | ||
| ACCT 53020 | ADVANCED FINANCIAL ACCOUNTING 1 | 3 |
| ACCT 53033 | INCOME TAXATION II - ENTITY TAXATION 1 | 3 |
| ACCT 63031 | ADVANCED AUDITING THEORY AND PRACTICE | 3 |
| ACCT 63050 | ADVANCED ACCOUNTING ANALYTICS AND TECHNOLOGY | 3 |
| Accounting Electives, choose from the following: | 6-9 | |
ACCT 53013 | ADVANCED MANAGEMENT ACCOUNTING 1 | |
ACCT 53043 | INTERNAL AUDIT AND FRAUD EXAMINATION 1 | |
ACCT 63024 | INFORMATION TECHNOLOGY AUDIT: CONTROLS AND ANALYTICS | |
ACCT 63045 | TAX RESEARCH AND PLANNING | |
| Approved Non-Accounting Business Electives, choose from the following: | 6-9 | |
BA 64005 | ANALYTICS FOR DECISION MAKING | |
Business Administration Interdisciplinary (BUS) 60000-Level Courses | ||
Business Analytics (BA) 60000-Level Courses | ||
Computer Information Systems (CIS) 60000-Level Courses | ||
Economics (ECON) 60000-Level Courses | ||
Finance (FIN) 60000-Level Courses | ||
Human Resource Management (HRM) 60000-Level Courses | ||
Management (MGMT) 60000-Level Courses | ||
Marketing (MKTG) 60000-Level Courses | ||
Other non-accounting 60000-level courses with program coordinator approval | ||
| Culminating Requirement | ||
| ACCT 63022 | PROFESSIONAL ISSUES AND ETHICS IN ACCOUNTING 2 | 3 |
| Minimum Total Credit Hours: | 42 |
- 1
Students who successfully completed ACCT 43013, ACCT 43020, ACCT 43033 and ACCT 43043 as a Kent State accounting undergraduate (or completed comparable classes in another accounting undergraduate program) will not take the comparable graduate courses (ACCT 53013, ACCT 53020, ACCT 53033 and ACCT 53043) for the M.S.A. degree. Rather, they will work with their advisor to select a graduate accounting elective as a substitution for those courses.
- 2
Students must complete a minimum 9 credit hours before taking ACCT 63022.
Graduation Requirements
| Minimum Major GPA | Minimum Overall GPA |
|---|---|
| - | 3.000 |
- Additional coursework may be required for the M.S.A. degree if the student does not have an undergraduate degree in accounting.
- ACCT 63092 cannot be used to satisfy any requirement for the M.S.A. degree.
- No more than one-half of a graduate student’s coursework may be taken in 50000-level courses.
- Grades below C are not counted toward completion of requirements for the degree.
Master of Science in Accounting Degree Program Admissions Requirements
For more information about graduate admissions, visit the graduate admission website. For more information on international admissions, visit the international admission website.
- Bachelor’s degree from an accredited college or university1
- Minimum 2.750 undergraduate GPA on a 4.000-point scale
- Minimum 3.000 accounting GPA, if applicable
- Official transcript(s)
- 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 to waive) by earning one of the following:2
- Minimum 79 TOEFL iBT score
- Minimum 6.5 IELTS score
- Minimum 58 PTE score
- Minimum 110 DET score
1Students who do not have an undergraduate degree in accounting or equivalent coursework are required to successfully complete four prerequisite courses: ACCT 53001, ACCT 53010, ACCT 53012 and ACCT 53041.
2International applicants who do not meet the above test scores will be considered for conditional admission.
Important Dates
Master of Science in Accounting Degree Program Tuition and Fees
Ohio Residents
| Per Credit Hour | Per 3-Credit Course | Approximate Tuition Cost |
| $594.78 | $1,784.34 | $17,800 part-time1 $13,100 full-time2 |
Non-Ohio Residents
| Per Credit Hour | Per 3-Credit Course | Approximate Tuition Cost |
| $604.78 | $1,814.34 | $18,100 part-time3 $13,400 full-time4 |
1The $594.78 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 $6,528.50 applies to full-time Ohio resident graduate students taking between 11-18 credit hours per semester.
3The $604.78 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 $6,528.50 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). This amount was calculated at student taking 15 credits each semester ($150 x 2).
Program and special course fees are additional. A $594.78 per-credit-hour fee (Ohio residents) and a $604.78 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 Kent State’s Financial, Billing & Enrollment Center 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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