The online M.S.P.A. curriculum from Seton Hall University was designed to provide real-world experiences while giving professional accountants the ability to choose an accounting focus area based on their interests and career goals.
The online program consists of 30 credit hours of M.S. in Professional Accounting courses, including:
- Required accounting/tax courses: 6 credit hours
- Accounting/tax electives: 12 credit hours
- Business courses: 12 credit hours (including 6 credits of electives)
I. Accounting/Tax Courses (18 credits)
A. Research-Based Course – Take one of the following two courses:
BACC 8001 Financial Accounting Seminar (3)
BTAX 6003 Tax Research (3)
B. Taxation requirement
BACC 7135 Essentials of Federal Taxation (3)
C. Accounting Electives*
BACC 7210 Forensic Accounting (3)
BACC 7133 Governmental and Not-for-Profit Accounting (3)
BACC 7127 Enterprise-Wide Accounting Information Systems II (3)
BACC 7101 Financial Statement Analysis (3)
D. Accounting/Tax Electives (12 credits)
Any approved graduate BACC or BTAX courses at the 6000 level or higher. Accounting Internship courses cannot be used to satisfy this requirement.
II. Required Business Courses (6 credits)
A. BLAW 7314 Commercial Law (3)
B. BACC 7117 International Accounting (3)
III. Graduate Business Electives (6 credits)
Includes any three-credit MBA non-accounting elective where the student satisfies the course prerequisite, three-credit graduate internship courses (BACC7190 and BACC7191) if the student has a full-time professional accounting work experience, and any additional accounting/tax elective once additional electives are added to the online program.
* Students that have not taken Advanced Accounting of Auditing in their undergraduate program may also take these courses as MSPA electives.
Required Research-Based Accounting/Tax Course (Select One Course)
BACC 8001 Financial Accounting Seminar (3 credit hours)
A capstone accounting course designed to see how students handle somewhat ambiguous accounting problems. The course is largely a case-study course with students expected to do significant accounting research with many written reports. Prerequisite: BACC 7123 or the equivalent.
BTAX 6003 Tax Research (3 credit hours)
Study of successful methodology of research in federal taxation applied to the solution of both routine and complex tax problems. Topics include research sources, materials and tools, including court reporters, government documents, IRS rulings, professional periodicals, tax services and citators, and computerized tax research.
Required Taxation of Business Entities Course
BACC 7135 Essentials of Federal Taxation (3 credit hours)
This course provides students with an overview and basic understanding of the federal income tax structure with respect to individuals, as well as corporations, partnerships, estates, and trusts domiciled or engaging in business in the United States. The course is an introduction to the basic concepts of federal income taxation with particular emphasis on the concepts of gross income, deductions, exemptions, basis, recognition of gains and losses, and accounting methods and periods. Additional topics addressed include the formation, operation, and liquidation of business enterprises. Federal transfer taxes will also be explored.
Accounting/Tax Electives* (12 credits)
BACC 7210 Forensic Accounting (3 credit hours)
Students will learn the twin towers of forensic accounting - litigation support and investigative auditing - through classroom lecture and discussion, case studies and stories about the latest financial crimes and schemes, and guest speakers’ experiences in this rapidly developing field. We will discuss how the application of internal controls can deter people from committing fraud. Examine the fraud triangle (the pressures, opportunities, and rationalizations) of occupational and management fraud. This, in turn, can proactively deter theft, concealment and conversion. Review how allegations of fraud should be investigated, evidenced, and resolved. Prerequisite: BACC 7100 or equivalent.
BACC 7133 Governmental and Not-for-Profit Accounting (3 credit hours)
This course is an introduction to accounting for governmental and not-for-profit organizations. The main focus of the course is on the development of a thorough understanding of the standards which govern the accounting and reporting for these organizations and on the structure of the financial statements themselves. Prerequisite: BACC 6101 or equivalent.
BACC 7127 Enterprise-Wide Accounting Information Systems II (3 credit hours)
This course will provide participants with a clear understanding of enterprise applications like accounting, materials management, sales and distribution, materials requirement planning and process manufacturing. Each of these applications will be covered through the use of the SAP enterprise systems. In addition, the course will cover security, auditing, evaluation and implementation as applied to information systems. Prerequisites: BITM 7724 or equivalent.
BACC 7101 Financial Statement Analysis (3 credit hours)
The objective of this course is to provide students with the skills necessary for analyzing financial statements. Topics covered include ratio analysis, cash flows, inventories and off-balance sheet activities. Valuation models, including asset-based as well as discounted cash flow models, are also discussed. Special emphasis is placed on the effect of accounting principles on the reported results of operations, cash flows and ratios. Prerequisites: BACC 6101, BMBA 9453 or the equivalent.
Required Business Courses (6 Credits)
BLAW 7314 Commercial Law (3 credit hours)
This course will acquaint the advanced student of business and potential candidates who will sit for the CPA exam with certain advanced concepts in the study of law, mainly involving the Uniform Commercial Code and other aspects of commercial law. The course includes a thorough review of contract law; sales (Article 2); buyer’s and seller’s remedies under the Common Law and the Uniform Commercial Code; bailments (leases of commercial/personal property); a review of business organizations (liability and taxation); agency and employment issues (independent contractor); an introduction to securities law; bankruptcy; and security interests.
BACC 7117 International Accounting (3 credit hours)
Explore diverse accounting practices employed by different countries, their causes - rooted in custom, law, tax practices and economics - and their effect on the interpretation of financial statements. Other topics include problems related to consolidation and the role of accounting in controlled economies. Prerequisites: BACC 6102, BMBA 9453 or the equivalent.