Accounting, M.S.

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Students who wish to become professional accountants will find the MS in Accounting degree to be one that enables them to develop both the personal and professional skills needed to enjoy a productive career. The MS in Accounting program can be completed either online or in mixed modalities suitable for both domestic and international students. The MS in Accounting program is STEM designated.

Degree Requirements

The objectives of the Master of Science in accounting are:

To provide students with an advanced understanding of the field and sub-topics of accounting,
To provide students with professional skills that will enable them to enjoy productive and rewarding careers in accounting and accounting-related areas.

The program consists of a minimum of 30 semester credit hours of graduate coursework. Students must complete coursework in accounting and elective business and/or non-business courses as approved by program leadership. Eighty percent of the student’s total coursework must consist of 5000-level courses; the remaining 20 percent may be 4000-level accounting or non-accounting courses (approximately six total credit hours). Non-accounting courses should be selected in consultation with the student’s graduate adviser. Non-accounting courses at the 4000-level may be taken during the senior year of undergraduate study and applied to the master’s program, but they must be reserved for graduate credit and approved by the graduate program director prior to the first day of such classes. Courses reserved for graduate credit may not be counted towards the undergraduate degree requirements. Approved reservation of courses for graduate credit does not guarantee admission to the graduate program.

Required Accounting Courses:

Students must take these 4 core accounting courses (minimum 12 credit hours):

ACCT 5030 - Advanced Financial Accounting Credits: 3
ACCT 5040 - Seminar in Managerial Accounting Credits: 3
ACCT 5060 - Auditing II Credits: 3
ACCT 5070 - Tax II Credits: 3

Required Elective Courses:

Students will be required to take six elective courses. All electives must be approved by the program director.

Pathway Accounting, M.S.:

Students without an accounting undergraduate degree may pursue a Master of Science in Accounting degree by following a rigorous curriculum consisting of 2 prerequisite accountings courses taken prior to starting the M.S. coursework (waived if taken in undergraduate studies), 8 core accounting courses, and 2 accounting or business elective courses over a period of two years:

Prerequisite accounting courses for the MS in Accounting Pathway Track (Credits do not count towards the MS degree):
ACCT 2010 - Principles of Accounting I Credits: 3
ACCT 2020 - Principles of Accounting II Credits: 3
8 Core accounting courses for the pathway M.S. degree:
ACCT 4060 - Auditing I Credits: 3
ACCT 5010 - Individual Taxation Credits: 3
ACCT 5030 - Advanced Financial Accounting Credits: 3
ACCT 5040 - Seminar in Managerial Accounting Credits: 3
ACCT 5070 - Tax II Credits: 3
ACCT 5230 - Financial Reporting I Credits: 3
ACCT 5430 - Financial Reporting II Credits: 4
ACCT 5610 - Accounting Systems and Analytics Credits: 3
2 Additional Accounting or Business electives courses Credits: 6

Educational Credits for Wyoming CPA Licensure

To be eligible for Wyoming CPA Licensure, the students are required to complete a total of 150 hours of semester credits, which include 24 hours of accounting educational credits (excluding ACCT 2010 and 2020) and 24 hours of other business educational credits. Both traditional and pathway MS in Accounting students will meet the accounting educational requirements. Students should refer to the Wyoming Board of CPA’s website for details on educational and other requirements for both CPA exam and licensure.

Additional Information

NOTE: ACCT 4900, ACCT 5000, and ACCT 5940 are not applicable to MS Accounting students’ programs of study for students in the pathway track. Additionally, ACCT 4060 is not applicable to MS Accounting students’ program of study for students in the general track.

The student must complete the required coursework with a minimum GPA of 3.000 on a 4.000 scale.

Any student falling below a cumulative GPA of 3.000 is automatically placed on probation for the following semester and must raise their GPA to 3.000 to avoid suspension. If a 3.000 GPA is not attained in the subsequent semester, the student will be suspended from the MS Accounting program and the University of Wyoming.

Students must maintain good academic standing at the program and university level and receive no letter grade of D or F. If a letter grade of D or F is received, the student may be immediately dismissed from the program.