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Jan 28, 2025
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2024-2025 Binghamton University Academic Guide
Accounting, MS
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 Return to: Academic Degrees and Programs
The Master of Science in Accounting degree provides students with the academic training to qualify them for public- and private-sector accounting positions. The basic program of 32 graduate credit hours assumes applicants have an undergraduate degree in accounting from a U.S. AACSB International-accredited school and a sound background in management and other complementary disciplines. Students with such a background can complete the program in one year of full-time graduate study. Students with little or no accounting or business background may be admitted to the program; however, this will require the completion of coursework beyond the basic graduate course requirements. Depending on students’ individual academic backgrounds and/or proficiency in core subjects, students may have some or all of the core requirements waived.
Students who complete the program will fulfill the educational requirements for becoming a Certified Public Accountant (CPA). Additionally, the program is excellent preparation for students who want to become certified as management accountants, hold positions in corporate accounting, or seek positions at government agencies such as the Treasury Department, General Accounting Office and Securities and Exchange Commission.
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Program Requirements
The Master of Science in Accounting degree is awarded if the candidate has:
- Completed at least 32 credit hours of graduate coursework
- Maintained the equivalent of a B average in courses including core requirements approved by the program director and presented for the degree
- Fulfilled all course requirements, with no credit for graduate courses in which a grade equivalent to less than C (C- needs permission of graduate director) has been received
- Been recommended for the degree by the Dean’s Office acting on behalf of the faculty of SOM
A candidate for the MS Accounting degree must complete all requirements for the degree within five years after admission to the school. Exceptions may be made for a part-time student when such exceptions are recommended by the graduate program director in consultation with the dean or the dean’s appointee.
Required Pre-program Competencies
Students pursuing an MS Accounting degree are expected to have acquired the following core knowledge prior to entering the MS program:
- Principles of Microeconomics
- Principles of Macroeconomics
- Statistics for Management
- Legal Environment of Management I
- Legal Environment of Management II
- Organizational Behavior
- Management Information Systems
- Financial Management
- Introduction to Marketing
- Operations Management
- Financial Accounting
- Intermediate Accounting Theory I
- Intermediate Accounting Theory II
- Cost Accounting
- Auditing
- Taxation of Entities (Corporate Tax) or Survey of Taxation
Competency in the core requirements may be demonstrated in any of the following ways:
- Evaluation of previously completed studies essentially equivalent to one or more courses.
- Achieving a satisfactory grade on a validation examination based on prior coursework.
- Completion of a course while enrolled in the MS Accounting program, which is not included in the total graduate requirements for the degree. MS Accounting students are expected to take the graduate equivalents of the background courses.
Course Requirements
All students must complete the following graduate courses to qualify for the Master of Science in Accounting degree:
Additional Information About the Program
MS Accounting Part-Time Study
Students may elect to complete the MS Accounting degree program on a part-time basis. Part-time students are expected to take eight credits each semester. In such cases, students will require between two and four years to complete all degree requirements, depending on course waivers and the ability to take courses during summer sessions.
Transfer Credit
Students may petition to transfer up to eight graduate credits, elective in nature, in lieu of comparable SOM graduate course credits if these credits have not been applied to another degree.
New York State Certified Public Accountant (CPA) License Requirements
Information on New York State CPA license requirements may be obtained via the New York State Office of the Professions website. Students who wish to obtain a CPA license in another state should consult that state’s regulations to see whether the Binghamton University curriculum is satisfactory.
For more information on the MS Accounting program, please refer to the School of Management website or consult with the SOM Master’s Program Admissions and Student Services office.
To apply to the Accounting MS program, please visit the University Admissions website.
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