M.S.A. Requirements

Western Michigan University graduate accountancy students who have been admitted to the program must contact a faculty advisor to discuss the courses to be completed in the program. Contact Barb Caras-Tomczak, advisor.

Students who have not completed an undergraduate degree in accountancy must complete the following prerequisites or their equivalents:

  • ACTY 2100 and 2110 Principles of Accounting I and II
  • ACTY 3100 and 3110 Financial Accounting I and II
  • ACTY 3130 Accounting Information Systems
  • ACTY 3220 Managerial Accounting
  • ACTY 3240 Introductory Tax Accounting
  • ACTY 4160 Auditing

Proficiency requirements

  • Computer literacy: Fulfilled through classroom or experiential knowledge of computer applications.
  • Quantitative analysis: Fulfilled through completion of an upper-level quantitative course such as finite mathematics or pre-calculus.
  • Statistics: Fulfilled through completion of a business statistics course or its equivalent.
  • Academic communication: Prior academic experience will be evaluated to determine if this requirement is met. Graduate students whose native language is not English and who do not have a degree from a U.S. institution must take the Academic Communication Placement Test at the beginning of their first semester of enrollment. This test is administered by the Western Michigan University Center for English Language and Culture for International Students. It must be taken in addition to Test of English as a Foreign Language, which is taken as part of the admissions process. A student who does not pass this examination is assigned to the academic communication for business purposes course. This course must be completed during the first semester of study. Graduate students whose native language is not English but who have an undergraduate degree from a U.S. institution will not be required to take the placement test or the course.

Prerequisites

Students who have not completed an undergraduate degree in business must complete the following business prerequisites or their equivalents:

  • FIN 6020 Corporate Finance
  • FIN 6040 Legal, Regulatory and Political Aspects of Business
  • ECON 6010 Basic Economic Analysis

Program requirements

Students must meet with an assigned M.S.A. advisor upon admission to the program to draft a preliminary schedule of courses. The M.S.A. advisor must formally approve the student’s final M.S.A. program. Students should consult the graduate catalog for specific courses.

  • The M.S.A. program requires a minimum of 30 semester hours of graduate work, of which a minimum of 24 hours must be at the 6000 level. ACTY 6110, ECON 6010, FIN 6020 and FIN 6040 cannot be used to meet the 30 hours of graduate work requirement.
  • A minimum of 15 hours must be in accountancy at the 6000 level (see list below).
  • A minimum of nine hours must be outside of accountancy at the 6000 level (see list below).
  • The remaining six hours can be in accountancy or outside accountancy.
  • Note: Students who have not completed an undergraduate degree in business and want to be certified in Michigan must take the nine hours outside accountancy and the six hours noted above in business subjects.

Accountancy courses

  • ACTY 6100 Financial Accounting and Reporting
  • ACTY 6170 Attestation and Assurance Services
  • ACTY 6210 International Accounting
  • ACTY 6220 Seminar in Management Accounting
  • ACTY 6240 Business Tax Planning
  • ACTY 6270 Fraud Accounting
  • ACTY 6280 Financial Statement Analysis (as of fall 2013)
  • ACTY 6430-6450 Special Topics in Accounting

Non-accountancy courses

Note: MBA courses are listed as examples, but other non-accountancy courses are permissible.

  • BUS 6150 Global Business
  • BUS 6160 Law, Ethics and Corporate Social Responsibility
  • BIS 6180 Information Technology Management
  • FIN 6190 Financial Markets and Institutions 
  • FIN 6220 Financial Restructuring—Mergers and Acquisitions
  • FIN 6250 Financial Strategy
  • FIN 6420 International Finance
  • FIN 6450 Computer Applications in Finance
  • MGMT 6140 Supply Chain and Process Management
  • MGMT 6170 Leading People and Organizations
  • MKTG 6130 Customer-Driven Marketing Management

Tentative schedule of M.S.A. courses (1)

Even years
Spring Summer I Summer II Fall
ACTY 6440 N ACTY 6100 (TR) D ACTY 6240 (TR) D ACTY 6210 N
ACTY 6220 N ACTY 6170 TR) D ACTY 6270 TR) D ACTY 6280 N (beginning fall 2013)
MBA courses as scheduled MBA courses as scheduled MBA courses as scheduled MBA courses as scheduled
Odd years
Spring Summer I Summer II Fall
ACTY 6440 N ACTY 6240 (TR) D ACTY 6100 (TR) D ACTY 6210 N
  ACTY 6270 (TR) D ACTY 6170 TR) D ACTY 6280 N (beginning fall 2013)
MBA courses as scheduled MBA courses as scheduled MBA courses as scheduled MBA courses as scheduled

() = Days offered
D = Course is offered during the day
N = Course is offered in the evening
(1) Additional sections of 6000-level ACTY courses may be offered.