MS - Accounting - Financial Accounting Specialization

Students in the Master of Science with a major in Accounting (MSA) program will learn to integrate knowledge of accounting standards and practices to design solutions and strategies for complex accounting problems. Students will examine the ethical, legal and biblical implication of business transactions, using real-world applications to solve authentic accounting problems, while developing essential job skills. Students will also examine the DeVoe School of Business Virtuous Business Model and relate it to accounting, auditing, and financial reporting.

Upon completion of the program, students will be able to:

• Design solutions and strategies for complex accounting problems
• Evaluate personal leadership capabilities and design a plan for self-improvement and continual growth.
• Value critical thinking to inform decision-making. 
• Relate ethical standards and legal requirements to the field of accounting.
• Demonstrate the ability to communicate cogently on accounting topics.
• Apply Biblical wisdom and Christian ethics to the field of accounting.
• Evaluate assumptions and methods underlying estimates of financial statement components.

The curriculum will be completed in the order established by Indiana Wesleyan University. Indiana Wesleyan University reserves the right to modify the curriculum and locations offered as necessary.

Admission Requirements

Requirements for admission to the Master of Science programs are as follows:

• A baccalaureate or graduate degree from a college or university that is accredited by an accrediting agency recognized by both the U.S. Department of Education (ED) and the Council for Higher Education Accreditation (CHEA) verified on original transcripts sent by the institution directly to Indiana Wesleyan University.
• An undergraduate grade point average (GPA) of 2.5 or higher from the baccalaureate degree granting institution at which at least a minimum of 30 hours was completed. If an applicant's GPA is below 2.5, the student may be admitted on a probationary basis, as established by the guidelines of the DeVoe School of Business.

Graduation Requirements

To graduate, students must have completed all of the following:

• All credits required in the curriculum sequence with a minimum GPA of 3.0 and a minimum grade of “C” in each course. A grade of "C-" or below will require the course to be repeated.
• Overall GPA of 3.0 in all IWU graduate work.
• Payment of all tuition and fees is required to receive a diploma.

Accounting (MS) - Financial Accounting - Program of Study

Core Courses

MGMT-501	Foundations of Graduate Business	3
ACCT-511	Ethics and Business Law for Accountants	3
ACCT-512	Financial Accounting Theory	3
ACCT-520	Advanced Managerial Accounting	3
ACCT-513	Accounting Information Systems and Control	3
ACCT-514	Advanced Auditing	3
ACCT-517	Corporate Taxation	3
ACCT-516	Forensic Accounting and Fraud Examination	3

Specialization Courses - Financial Accounting

ACCT-515	Advanced Tax Theory and Research	3
ACCT-521	Nonprofit Financial Statement Analysis	3
ACCT-522	Financial Reporting	3
ACCT-591	Governmental/Not-For-Profit Accounting	3
Total Credit Hours:		36