Program: Accounting, M.S.A. - Texas Tech University

May 13, 2025

2025-2026 Undergraduate and Graduate Catalog

Accounting Master’s Program

The 36-hour M.S.A. program is designed to prepare graduates for professional careers in the practice of accounting. Concentrations are available in auditing/financial reporting and taxation. Graduates are prepared for professional service in a variety of fields.

Contact: 806.742.3181 | Rawlsgrad@ttu.edu

Core Courses - 18 Hours

ACCT 5302 - Introduction to Data and Analytics for Accountants 3 Semester Credit Hours
ACCT 5309 - Advanced Accounting 3 Semester Credit Hours
ACCT 5319 - Auditing Theory and Practice 3 Semester Credit Hours
ACCT 5327 - Advanced Income Taxation Accounting 3 Semester Credit Hours
ACCT 5332 - Ethics in Accounting 3 Semester Credit Hours
ACCT 5392 - Advanced Business Law 3 Semester Credit Hours

Auditing/Financial Reporting Concentration - 12 Hours

ACCT 5303 - Advanced Accounting Information Systems and Controls 3 Semester Credit Hours
ACCT 5305 - Accounting Research and Communication 3 Semester Credit Hours
ACCT 5320 - Analysis of Financial Accounting Information 3 Semester Credit Hours
ACCT 5321 - Advanced Data and Analytics for Accountants 3 Semester Credit Hours

Auditing/Financial Reporting Electives - 3 Hours

(Choose 3 Hours)

ACCT 5382 - Internship in Accounting 3 Semester Credit Hours
Other 53– Approved Course 3 Semester Credit Hours

Tax Concentration - 12 Hours

ACCT 5304 - Applied Data and Analytics for Tax Accountants 3 Semester Credit Hours
ACCT 5308 - Federal Income Tax Law for Partnerships 3 Semester Credit Hours
ACCT 5315 - Estate and Gift Taxation 3 Semester Credit Hours
ACCT 5318 - Income Tax Research and Planning 3 Semester Credit Hours

Tax Electives - 3 Hours

(Choose 3 Hours)

ACCT 5320 - Analysis of Financial Accounting Information 3 Semester Credit Hours
ACCT 5382 - Internship in Accounting 3 Semester Credit Hours
Other 53– Approved Course 3 Semester Credit Hours

Capstone Course Requirement - Both Tracks

ACCT 5334 - Professional Accountancy Capstone 3 Semester Credit Hours
(Must be taken in the last semester of the program. Must earn a grade of ‘B’ or higher.)