Master of Science in Accounting and Information Management

Degree Requirements

The University�s general degree requirements are discussed here.

At least 36 hours of the management course work beyond prerequisite courses is required, including 12 hours of basic business core courses and 24 hours of graduate accounting and information management courses. The M.S. in Accounting and Information Management degree is designed for students both with or without previous educational background in accounting and business  Within the M.S. in Accounting and Information Management degree program, the candidate may select one of seven concentrations based on their previous experience and future aspirations. Concentrations include (I) Financial Analysis, (II) Audit and Professional, (III) Taxation, (IV) Managerial, (V) Information Management, (VI) International, and (VII) Internal Audit. Students must maintain a 3.0 grade point average in both core courses and in aggregate to qualify for the M.S. in Accounting and Information Management degree.

 

Basic Business Core (12 credit hours)


Each candidate must satisfactorily complete the following three courses.
AIM 6344 Financial Statement Analysis
MECO 6303 Business Economics
OPRE 6301 Quantitative Introduction to Risk and Uncertainty in Business

And complete one of the following two courses
AIM 6343 Accounting Information Systems

OPRE 6302 Operations Management

Accounting Foundation* (9 hours)

 

Each candidate must satisfactorily complete the following three accounting foundation courses:

AIM 6330 Intermediate Financial Accounting I

AIM 6332 Intermediate Financial Accounting II

AIM 6341 Planning, Control, and Performance Evaluation

* students that have already taken foundation courses (or their undergraduate equivalents) may replace them with AIM electives

 

(I) Financial Analysis Concentration (15 hours)

AIM 6333 Advanced Financial Reporting

AIM 6334 Auditing

AIM 6345 Business Valuation

AIM 6346 Financial Dimensions of Mergers and Acquisitions

AIM 6351 Individual Taxation

 

(II) Audit and Professional Concentration (15 hours)

AIM 6333 Advanced Financial Reporting

AIM 6334 Auditing

AIM 6351 Individual Taxation

AIM 6352 Corporate Taxation

AIM 6377 Corporate Governance and Accounting

 

(III) Taxation Concentration (15 hours)

AIM 6334 Auditing

AIM 6351 Individual Taxation

AIM 6352 Corporate Taxation

AIM 6354 Partnership Taxation

AIM 6356 Tax Research

 

(IV) Managerial Concentration (15 hours)

AIM 6333 Advanced Financial Reporting

AIM 6334 Auditing

AIM 6342 Strategic Cost Management

AIM 6347 Current Topics in Advanced Cost Management

AIM 6351 Individual Taxation

 

(V) Information Management Concentration* (15 hours)

AIM 6336 Information Technology Audit and Risk Management or AIM 6338 Integrated Accounting Information Systems Analysis and Design**

AIM 6347 Current Topics in Advanced Cost Management

AIM 6349 Corporate Information Technology Strategy and Management

AIM elective

AIM elective

* the IT security and Enterprise System course-sets can be followed in this concentration

** course not chosen may be used as elective

 

(VI) International Services Concentration (15 hours)

AIM 6342 Strategic Cost Management

AIM 6362 International Accounting

AIM 6377 Corporate Governance and Accounting

AIM elective

AIM elective

 

(VII) Internal Audit Concentration (15 hours)

AIM 6336 Information Technology Audit and Risk Management

AIM 6380 Internal Audit

AIM 6383 Forensic Accounting Investigations or AIM 6384 Analytical Reviews Using Audit Software

AIM guided elective**

AIM guided elective**

* course not chosen may be used as elective

** to be approved by Director of Endorsed Internal Audit Program

 

Additional information about courses within each concentration may be obtained in the SOM advising office as well as information about the requirements for the CPA exam.