MS in Accountancy
Curriculum

Simon MS in Accountancy students learning in class from Professor Huells.

Go further, faster.

Accountants love efficiency, and an MS in Accountancy from Simon Business School is the most straightforward path toward career growth in this field. If you come to Simon with an accounting undergraduate degree, the program can be tailored to broaden your skills in different areas. You may work with the Office of Student Engagement and the program faculty director to tailor your individual MS in Accountancy program.

CPA Licensure

Every MS in Accountancy graduate qualifies to sit for the CPA examination in New York State and obtain subsequent licensure. Simon MSA graduates had a 55% CPA exam pass rate in 2019, compared to a 52% average in New York State and a 53% US average. Qualifying for the CPA examination in New York State also allows you to qualify for many other states. You can work with the faculty director of the MS in Accountancy program to determine if any other coursework is required for the particular state in which you would like to qualify.

Click the button below for more information about qualifying in other states.

Choosing between internship and non-internship tracks.

Full-Time MS in Accountancy students can choose between internship and non-internship tracks to accommodate their goals. The non-internship track has a shorter timeline, but the benefits of the internship track are many, including a wealth of valuable real-world experience that can prepare you for career success and help differentiate you from other candidates during your job search. A majority of our students choose this path for the hands-on experience and career preparation it provides. 

Choosing between internship and non-internship tracks. 

Full-Time MS in Accountancy students can choose between internship and non-internship tracks to accommodate their goals. The non-internship track has a shorter timeline, but the benefits of the internship track are many, including a wealth of valuable real-world experience that can prepare you for career success and help differentiate you from other candidates during your job search. A majority of our students choose this path for the hands-on experience and career preparation it provides.

Students are encouraged to consider the value that internships offer. Hands-on experience in the workplace is a great way to gain a competitive edge. While valuable, an internship is not required and it is important to note that we can’t guarantee placement. Talk with the Admissions Office about which track is right for you, and get more information on the Full-Time MS in Accountancy Program in our course catalog.


Program Requirements

Each student will work with an academic advisor to select courses to meet the MS in Accountancy degree requirements and also meet the requirement to sit for the New York State CPA.

Hover over each tile for a brief course description (Note: this chart is subject to change).

ACC 410 Managerial Accounting & Performance Measurement

This course trains business professionals to comprehend and utilize an organization's internal accounting system to assist in strategic decision making.

ACC 411 Applied Financial Statement Analysis with Data Analytics

This course develops your analytical ability to use financial information to perform various types of applied economic and financial analysis.

ACC 417 Auditing

This course includes an analysis of auditing in relation to financial reporting with emphasis on the CPA's attest function and ethics, legal responsibility, security, and regulatory influences.

ACC 419 Positive Accounting Research Concepts & Empirical Analysis Tools

This course teaches students the conceptual role of financial accounting information in capital markets and the analysis techniques used to document key empirical evidence.

ACC 423 Financial Reporting I

This course teaches the conceptual and practical problems in measuring equity, assets, and liabilities. Students will become proficient in assessing the financial position of a company.

ACC 424 Financial Reporting II

This course addresses accounting for mergers and acquisitions, foreign operations, and derivative financial instruments.

ACC 436 Research into Professional Accounting Standards

This course covers the framework for standard-setting established by the FASB. It also reviews how to research financial accounting and reporting issues.

ACC 437 Basic Federal Income Tax Accounting

This course introduces the federal tax system in the US and focuses on federal tax code. Skills will be developed to research the tax issues and determine proper reporting.

ACC 438 Auditing II–Auditing & Information Systems

This course focuses on Sarbanes-Oxley compliance and designing effective internal controls and auditing in an IT environment.

ACC 440 Basic Income Tax–Business Entities & Gift/Estate Taxes

This course introduces the US federal tax system and specifics of federal tax code, providing an overview of tax partnership, corporate, gift, and estate taxes.

BPP 432 Basic Business Law

This course surveys the law of contracts, agency, and business associations.

GBA 462R Core Statistics for MS Students Using R

This course focuses on statistical skills and the language R, covering central tendency and variability, probability, distributions, standard scores, hypothesis testing, etc.

GBA 464 Programming for Analytics

This course provides a foundation in programming within the R environment. Traditional concepts are taught in context of marketing and business analytics.

MCG 461 Professional Communications

This course establishes the rhetorical principles of logic and persuasion and the interactional approach to communication in groups and professional relationships.

*Internship track note: MSA students in the internship track will NOT take ACC436 in Fall A but will take ACC436 the following Fall A as their last class. There are no exceptions for this course. ACC436 can be taken remotely; however, all students are required to return to campus for the last three hours of lecture and the final exam. Failure to attend both will result in a failing grade.

  • Prerequisites
    MS in Accountancy Prerequisites

    Due to the focused nature of the program, a bachelor’s degree in business, economics, or accounting is preferred for admission consideration. Having a background in one of these subjects will help to ensure that you have met the prerequisites for our program. Please note that the following courses must have been taken at the undergraduate level prior to enrollment at Simon in order to be eligible for the MS in Accountancy:

    • 3 semester credits of financial accounting
    • 1 semester credit of accounting elective
    • 3 semester credits of economics
    • 3 semester credits of finance
    • 21 semester credits of business electives
    • 81 semester credits of free electives


    Note: Only college credit-bearing courses will fulfill the prerequisite requirements. Coursework must be completed/accepted at a college or university and appear on an official transcript. Please email the Simon Admission Team with any questions.

  • Sample Study Plan

Choose 1 elective.

Click on a card for a description of that course.

ACC 418 Taxes and Business Strategy

This course helps students evaluate tax-planning opportunities and understand how taxes affect profitability and cash flow implications of business decisions.

ACC 439 Accounting Analytics for Forensics

This course gives students skills surrounding fraud investigations. It delves into analytical methodologies and how Access and Excel can be used to provide evidence.

Simon’s MS in Accountancy program is STEM designated.

The program of study for the MS in Accountancy degree is a lock-step program that meets all the requirements for a STEM-designated program. The STEM (Science, Technology, Engineering, Mathematics) designation signals analytical rigor to employers and also offers international students the opportunity to extend their Optional Practical Training (OPT) by 24 months—for up to three full years of US work eligibility without and H-1B visa.

Get more information on the MS in Accountancy curriculum by downloading the course catalog.