Feb 26, 2024  
2018-2020 Graduate School Catalog 
2018-2020 Graduate School Catalog [ARCHIVED CATALOG]

MS Accounting, Program Information

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Program Faculty

Department Chair

Sharon Gary Finney, Ph.D., CPA

Associate Professor


Program Coordinator

Sharon Gary Finney, Ph.D., CPA, Chairperson 

Department of Accounting and Finance 

Earl G. Graves School of Business and Management 

GSBM 516

Tel: (443) 885-3445; Fax: (443) 885-8295


Program Faculty

Sharon Gary Finney, Ph.D., CPA, 

Associate Professor and Chairperson


Kang Cheng, Ph.D.,  

Associate Professor


Yu Cong, Ph.D., 

Associate Professor


Dina El-Mahdy, Ph.D., 

Associate Professor


Darlene Green-Connor, ABD 



Bilal Makkawi, Ph.D., CPA,

Associate Professor


Buagu Musazi, Ph.D.,

Associate Professor


Huey-Lian Sun, Ph.D., CPA, CMA,



Sheela Thiruvadi, Ph.D.,

Associate Professor 

Program Description

The MS in Accounting program is designed for the accounting, business and nonbusiness undergraduate that may be seeking to become a Certified Public Accountant and make a career in the accounting profession. While the program focuses on the public accounting field, graduates will be prepared to seek employment in investment banks (e.g., mergers and acquisitions) and in corporate financial management positions. The program offers the specific courses required by the state of Maryland to sit for the CPA examination. For additional information on the requirements for the CPA examination in Maryland, go to the Maryland Board of Accountancy website at: http://dllr.state.md.us/license/cpa/.

Program Objectives

The objectives of the MS in Accounting program are to:

  1. Prepare students to apply accounting knowledge in realistic business situations,

  2. Prepare students to adapt and innovate to solve business and accounting problems using technology, data analytics and research,

  3. Help student integrate the course material and communicate effectively about accounting issues in a contemporary context, and

  4. Apprise students of relevant accounting research impacting business and accounting practice.


General Requirements

Candidates for the MS in Accounting degree must complete a minimum of thirty (30) academic credit hours of 600-level courses. Additional credit hours may be required to complete prerequisite courses.

Students may receive ‘C’ grades in no more than 6 credits of the coursework undertaken.  If a student exceeds this credit allowance, the student must retake the same courses with C grades until satisfactory grades are earned to bring the student in compliance with the regulation.


To be eligible for admission to the MS in Accounting program, an applicant must: 

  • Have earned a bachelor’s degree from a regionally accredited college or university, preferably in the accounting major. Student without an undergraduate degree in accounting will be required to take accounting and business exposure courses. These exposure courses may be transferred from accredited four year undergraduate U.S. institutions. Some exposure courses may be transferred from four-year institutions outside the U.S. after evaluation by a U.S. credentialing service.

  • Possess an undergraduate cumulative grade point average (G.P.A.) of 3.0 or better to be considered for regular admission. Students who possess a cumulative undergraduate G.P.A. of between a 2.5 and less than 3.0 may be considered for conditional admission.  Post-bachelor’s undergraduate credits will not be used to enhance G.P.A. requirements for admission to graduate study. 

  • Submit an application for admission to the School of Graduate Studies.  All required documents must be submitted as directed by the School of Graduate Studies prior to program review and admission decision.  

  • Provide test scores from the Graduate Management Admission Test (GMAT).  Test scores may not be more than five years old prior to the date of application.  These scores must be delivered by the Graduate Management Admission Council to the Morgan State University School of Graduate Studies. The GMAT is waived for candidates with a 3.7 or higher G.P.A. (on a 4.0 scale) for all prior course work.

  • Use the application system to arrange for three letters of recommendation to be placed with the application.  The letters must be from officials or faculty members of institutions previously attended who are acquainted with the applicant’s ability for graduate study or from employment supervisors where applicable. 

  • Submit a typed exposition regarding the candidate’s personal academic and professional plans and the reasons for selecting Morgan State University. 


Meeting the minimum eligibility requirements and submitting all the required documents do not guarantee that an offer of admission will be made to the applicant.  The decision of the Program Admissions Committee involves a review and analysis of all the elements of the application as well as the availability of positions in the program.  The committee then recommends to the Dean of the School of Graduate Studies that an offer admission should be made based on that review.

Program Course Requirements

Business and Accounting Exposure Requirements 

These courses or their equivalent must be completed to qualify for the Core and Professional Track Requirements for the MS in Accounting program. Equivalent exposure courses may be transferred from other qualifying institutions. These courses are offered at the undergraduate or graduate level at Morgan and may be taken while enrolled in the MS in Accounting program.  NOTE: These courses will not count as part of the program’s credit requirement.


Business Exposure Courses Credit Hours

ACCT 201 and 202: Principles of Accounting 3

BUAD 381: Legal Environment of Business 3

BUAD 382: U.S. Business Law 3

MGMT 324: Organization Behavior 3

ECON 211 and 212: Macro and Micro Economics 3

ENGL 357: Business Communications 3

FIN 343: Managerial Finance 3

INSS 220: Analytical Decisions in Business (Statistics) 3


Accounting Exposure Courses

Acct 300: Cost Accounting 3

ACCT 308/608: Accounting Information Systems 3

ACCT 320: Individual Taxation 3

ACCT 331: Intermediate Accounting I 3

ACCT 332/631: Financial Accounting and Reporting 3

ACCT 401/601: Advanced Accounting 3

ACCT 406: Auditing 3


Core and Professional Track Requirements

Core, track requirements and electives must be taken at Morgan State University.  NOTE: These courses will count as part of the program’s credit requirement.


Core Requirements (15 credits)

ACCT 600: Accounting for Decision Making 3

ACCT 603: Financial Statement Analysis 3

ACCT 610: Business Taxation 3

ACCT 699: Accounting Theory (Capstone) 3

FIN 620: Corporate Finance 3


Professional Track Requirements (9 credits)

ACCT 606: Advanced Auditing, or

ACCT 607: Introduction to Forensic Accounting 3

BUAD 625: Organizational Leadership and Ethics 3

FIN 632: Investments 3


Electives (6 credits from suggested list below)

BUAD 647: International Business Management 3

BUAD 656: Essentials of Negotiations 3

BUAD 660: Human Capability Management 3

BUAD 666: Internship 3

FIN 630: International Financial Management 3

FIN 631: Financial Institutions and Markets 3

FIN 633: Risk Analysis and Insurance 3

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