Aug 29, 2025  
2025-2026 School of Graduate Studies Catalog 
    
2025-2026 School of Graduate Studies Catalog

Accounting, Master of Science


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The objective of the Master of Science in Accounting (MSA) program is to prepare accounting students for management positions in accounting. The program will build on the knowledge and tools from the students’ undergraduate education, allowing them to achieve a greater degree of sophistication in accounting, auditing, and tax. The MS in Accounting degree will provide students with the knowledge and skills necessary to have successful careers in public and private accounting.

The completion of this program will help students in meeting the 150 hour education requirement for eligibility as a Certified Public Accountant in Massachusetts.

Salem State University’s Master of Science in Accounting degree uses a variable credit model. Enrolled students are eligible for one of three tracks:

Core Track: Students with an undergraduate degree in accounting can complete the degree with 30 graduate credits.

Business-to-Accounting Track: Students with an undergraduate degree in business can complete the degree with 30-45 graduate credits.

Transitions Track: Students with a non-business undergraduate degree can complete the degree with 30-54 graduate credits.

Note: Students in the Business-to-Accounting or Transitions track who have taken an equivalent course may qualify to have the course requirement waived in consultation with MSA program coordinator.

The Accounting and Finance department also offers a 15 credit Graduate Certificate in Accounting, intended for students who do not want to complete a graduate degree, or who want to take graduate accounting courses prior to formally matriculating into the MSA program. The certificate consists of the five MSA Accounting Foundation courses.

Students who have previously taken Intermediate Accounting I and II, Advanced Accounting, Federal Taxation, or Auditing Theory and Practice in a four years US.institution can receive up to two course waivers.

Admission Policies  

Additional Admission Requirements

Students will be evaluated for the three different tracks within the MS in Accounting program based on their prior degrees and/or courses in accounting and business. For all MSA tracks, in additional to general admission requirements, students will  be required to have a 2.75 GPA in accounting major courses or a 2.75 GPA in a undergraduate accounting certificate. These minimal standards are not the only factors considered in making admission decisions.

Program Requirements


Upon acceptance into the program, you will complete a tentative Plan of Study in consultation with the program coordinator. You must request that any transfer credits be considered at this time. Please note that no more than three courses taken at Salem State University before admission can be counted towards this program. You should meet regularly with the program coordinator to discuss your progress and revise your plan of study as needed.

 

Total Credits: 30


Business to Accounting Track


MSA Accounting Foundation Courses* (variable up to 15 credits)


*Note: If the student has taken equivalent coursework to the foundation courses, some foundation requirements may be waived in consultation with MSA program coordinator.

Total Credits: (30 - 45)


Total Credits: (30 - 54)


Variable Credit


Variable credit programs are designed to address a student’s academic plan while adhering to the program requirements and standards of the profession. Based on their background (e.g., prior coursework, select endorsements), some students may be approved for the minimum number of credits of the program and other students may need additional coursework. Students will work with the Graduate Program Coordinator to determine the best fit of courses within the structure of the program and propose the Plan of Study to the School of Graduate Studies for review and approval.

 

 

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