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    • ACCOUNTING MASTERS CURRICULUM

    COURSES REQUIRED FOR ALL STUDENTS (Please see notes below) HOURS
    ACCT 7021 - Advanced Theory of Accounts (Fall Only) 3
    ACCT 4022 - Advanced Accounting 3
    BLAW 4203 - Commercial Transactions for Accountants 3
    Students must choose one of the following auditing courses:
    1. ACCT 7222 - Auditing Theory and Standards
    2. ACCT 7235 - Fraud Auditing (Fall Only)
    3. ACCT 7233 - Graduate Internal Auditing I (internal audit students only; Spring Only)
    		 3
    Students must choose one of the following tax courses:
    1. ACCT 4221 - Income Tax Accounting II
    2. ACCT 7201 – Tax Aspects of Business Entities (Fall only)
    3. ACCT 7210 - Tax Research, Planning and Business Decision Making (Fall Only)
    4. ACCT 7250 – Current Topics in Federal Income Taxation (Spring Only)
    		 3
    Students must choose one of the following experimental statistics courses:
    1. EXST 7003 – Statistical Inference I
    2. EXST 7004 – Experimental Statistics I
    3. EXST 7005 – Statistics Techniques I
    		 4
    Electives (four courses) 12
    Total Hours 31

    Courses required for specialization in Internal Audit:

    • ACCT 7233 – Graduate Internal Auditing (Spring Only)
    • ACCT 7333 – Internship in Internal Auditing (Elective, Optional for Specialization, Summer Only)
    • ACCT 7232 – Case Studies in Internal Audit (Elective, Recommended for Specialization, Summer Only)
    • ACCT 7234 – Operational Auditing (Fall Only)
    The Internal Audit specialization follows the calendar year. That is, students begin the program in spring and finish it in fall. For more information on specializing in Internal Audit, please see the webpage for the Center for Internal Audit.

    Courses required for specialization in Forensic Accounting:

    • BLAW 4203 – Commercial Transactions for Accountants
    • ACCT 7210 – Tax Research, Planning, and Business Decision Making (Spring Only)
    • ACCT 7222 – Auditing Theory and Standards
    • ACCT 7235 – Fraud Auditing (Fall Only)
    • SOCL 4461 – Criminology OR
    • SOCL 7491 – Seminar: Topics in Social Institutions IF the topic is in the criminology area

    Note: In place of SOCL 4461, Criminology, you can take Criminal Law through the LSU Law Center. For more information, contact the MSA Program Advisor below.

    For more information on specializing in Forensic Accounting, please see the webpage for Forensic Accounting Studies.

    Courses required for specialization in Financial Reporting and Assurance Services:

    • ACCT 7021 - Advanced Theory of Accounts (Fall Only)
    • ACCT 7222 - Auditing Theory and Standards
    • ACCT 4022 - Advanced Accounting
    • ACCT 4421 - Governmental & Not-For-Profit Accounting
    • ACCT 7401 - Ethics for Professional Accountants (Spring Only)
    • ACCT 7601 – International Accounting (Fall Only)
    • FIN 4830 - Analysis of Corporate Financial Statements

    Courses required for specialization in Tax Services:

    • ACCT 4221 - Income Tax Accounting II
    • ACCT 7201 – Tax Aspects of Business Entities (Fall only)
    • ACCT 7210 - Tax Research, Planning and Business Decision Making (Spring Only)
    • ACCT 7250 – Current Topics in Federal Income Taxation (Spring Only)
    • ACCT 7235 – Fraud Auditing (Fall Only)

    Notes Regarding the Program:

    1. Students interested in applying for the MSA must have obtained their undergraduate degree in accounting or completed these specific undergraduate prerequisites:

      • ECON 2035 - Money, Banking, and Macroeconomic Activity
      • ACCT 3001 - Intermediate Accounting – Part I
      • ACCT 3021 - Intermediate Accounting - Part II
      • ACCT 3221 - Income Tax Accounting I
      • ACCT 3121 - Cost Analysis and Control
      • ACCT 3122 - Accounting Information Systems
      • ACCT 3222 - Auditing

    2. A maximum of 15 hours may be taken at the 4000 level toward the MSA at LSU, however, the course must be taught by a member of the graduate faculty at LSU to count towards the MSA degree.
    3. A course may not be taken for graduate credit if it was taken for undergraduate credit (e.g., 4000-level courses). If a required course was taken for undergraduate credit, an approved elective must be taken in its place. A course cannot count for both graduate and undergraduate credit. Only three hours of internship credit will count toward the combined undergraduate and graduate degrees.
    4. Graduate credit is not allowed for study by correspondence, although undergraduate prerequisites (see Note 1 above) may be satisfied in this fashion.
    5. Students who have already had a comparable experimental statistics course may submit a request to the MSA Advisor for waiver of this requirement. Students must be able to supply the syllabus for the comparable course.
    6. BADM and PADM courses do not count toward the MSA degree.