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M.S. in Accounting Online Degree

Master Degree Accounting Online - Accounting Graduate Program Program OverviewProgram DetailsWhy Choose Franklin
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Master of Science in Accounting Degree

30 Semester Hours

Students are admitted to the MSA Program continually throughout the year. Students will generally take courses in a sequence but may elect, depending on course prerequisites, to take particular courses at any time. Students will generally take the Program’s Core Courses followed by a series of courses in a specific Specialized Program Tract followed by a Capstone Course prior to graduation. The suggested course sequence is the same for all students regardless of the admittance date.

Core Courses (10 hours)

  • ACCT 710 - INTRODUCTION TO RESEARCH IN ACCOUNTING (2)

    ACCT 710

    INTRODUCTION TO RESEARCH IN ACCOUNTING

    Course Description

    A study of the fundamentals of research processes in accounting. The primary focus of the course will be on analyzing specific accounting issues and common methodologies used in accounting research and on evaluating research results using examples from current accounting literature.
  • ACCT 715 - FINANCIAL ACCOUNTING THEORY (4)

    ACCT 715

    FINANCIAL ACCOUNTING THEORY

    Course Description

    A study of financial accounting theory as it relates to decision making in a contemporary, global financial reporting environment. Key areas of concentration include decision usefulness perspectives and applications, manager motivation and performance measures, and global standard setting in accounting.
  • ACCT 725 - MANAGEMENT CONTROL PROCESSES & SYSTEMS (4)

    ACCT 725

    MANAGEMENT CONTROL PROCESSES & SYSTEMS

    Course Description

    A study of the processes and systems used by managers to ensure organizational goals and strategies are being implemented as intended. The course involves analyzing various management control processes and systems, examining the strengths and weaknesses of each, and evaluating effective implementation strategies. Case analysis is emphasized.

Capstone Course (4 hours)

  • ACCT 795 - ACCOUNTING RESEARCH SEMINAR (4)

    ACCT 795

    ACCOUNTING RESEARCH SEMINAR

    Course Description

    This seminar course will provide students with a capstone experience of their academic studies. Students will research and analyze recent literature, both professional and academic, in accounting, focusing on the impact of current developments in various areas of the accounting profession. Students will also apply accounting research strategies, learned over the course of their studies in the prog

Master of Science in Accounting Degree with Financial Operations Program Track

Financial Operations Program Track (16 hours)

  • ACCT 731 - ENTERPRISE RESOURCE PLANNING SYSTEMS (4)

    ACCT 731

    ENTERPRISE RESOURCE PLANNING SYSTEMS

    Course Description

    A study of the enterprise resource planning (ERP) systems used by organizations to integrate information flow through a wide variety of disparate functions. This course involves analyzing how an ERP system works, examining the advantages and risks of ERP systems, and evaluating ERP system implementation strategies. Case analysis is emphasized.
  • ACCT 732 - FORENSIC ACCOUNTING (4)

    ACCT 732

    FORENSIC ACCOUNTING

    Course Description

    A study of the investigative and analytical skills used in preventing, discovering, and resolving financial irregularities in a manner that meets the standards required by applicable laws and/or regulations. The course begins with an examination of the legal fundamentals of forensic accounting followed by an analysis of the key tools and techniques used by forensic accountants. This foundational b
  • ACCT 733 - ADVANCED AUDITING AND DATA MINING TECHNIQUES (4)

    ACCT 733

    ADVANCED AUDITING AND DATA MINING TECHNIQUES

    Course Description

    A study of auditing issues from case studies and application of data mining techniques in solving audit issues. Key area of concentration with case studies include client acceptance, understanding client business, audit risk assessment, materiality, fraud considerations, internal control objectives and deficiencies, auditing business processes and related accounts, and professional and ethical res
  • ACCT 734 - ENTERPRISE RISK ANALYSIS & MANAGEMENT (4)

    ACCT 734

    ENTERPRISE RISK ANALYSIS & MANAGEMENT

    Course Description

    A study of the identification, analysis, measurement, management of operational and financial risk within an organization. Key areas of focus include a historical perspective of risk, the implementation of a risk management program, allocation of capital, and measurement of performance.

Master of Science in Accounting Degree with Accounting Taxation Track

Accounting Taxation Track (16 hours)

  • ACCT 751 - ADVANCED PERSONAL INCOME TAXATION (4)

    ACCT 751

    ADVANCED PERSONAL INCOME TAXATION

    Course Description

    This course provides a detailed review of the most prominent income, deduction, and credit issues affecting individuals, particularly those affecting high-income or net-worth individuals or those involved in certain specialized transactions. Topics discussed will include: detailed review of certain itemized deductions; the various loss limitation rule provisions, including the passive activity and
  • ACCT 752 - C-CORPORATION TAXATION (4)

    ACCT 752

    C-CORPORATION TAXATION

    Course Description

    This course provides a comprehensive overview of the fundamental tax principles and consequences of corporate formation, operation, and liquidation to both corporations and their shareholders. Principle topics covered include: corporate formation and capital structure, including the treatment and utilization of debt and the application of Section 351; the taxation of corporate operations, includin
  • ACCT 753 - PASS-THROUGH ENTITY TAXATION (4)

    ACCT 753

    PASS-THROUGH ENTITY TAXATION

    Course Description

    This course reviews the general provisions of Subchapters S and K of the Internal Revenue Code in considerable detail. Primary topics of focus include: the tax consequences of partnership and S-corporation formation, including the application of Sections 351 and 721; partnership and S-corporation operations, including the pass-through treatment of tax attributes; S-corporation tax accounts (includ
  • ACCT 754 - GIFT AND ESTATE TAXATION (4)

    ACCT 754

    GIFT AND ESTATE TAXATION

    Course Description

    This course will review the general federal tax provisions concerning gift and estate taxation, including an introduction to the applicable property law concepts necessary for a full understanding of the topic. Topics of focus within the gift taxation system include the concepts of completed and incomplete gift transfers; taxable and nontaxable gifts; exclusions and deductions; and split-gift tran

Please see the Academic Bulletin for the complete list of degree and residency requirements.

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