Degrees and Requirements

Master of Science in Accounting

Accounting (MS), a program in the Business Group is accredited by the Accreditation Council for Business Schools and Programs (ACBSP), a leading specialized accreditation association for business education.

The Management Division in collaboration with the Accounting Department at La Roche College, have developed a Master of Science in Accounting. The program is tailored to meet the needs of the Accounting professional who is becoming more and more critical in businesses, both small and large. The 30-credit masters level Accounting Program will offer one of the few comprehensive, non-MBA, graduate Accounting programs in Western Pennsylvania.

It is our desire that students enrolled in the graduate program at La Roche will develop advanced accounting skills and techniques that can be put to use immediately to enhance their career and their competitiveness.

The graduate program will prepare the accounting student for the challenges and issues within the complex and changing field of accounting. The program will prepare students to succeed by exploring advance topics such as international accounting, updates in SEC reporting and contemporary topics in taxation. Students will also have the opportunity to apply their coursework, accounting principles and techniques to a real organization in the Applied Research in Accounting course.
Upon successful completion of the Master of Science in Accounting, graduates will be prepared for successful careers in the accounting field, as well as provide the necessary preparation for CPA licensure.

OBJECTIVES:

  • To provide students with sound theoretical background in the accounting field and develop professional competencies in advanced accounting, taxation, forensic accounting and advanced auditing.
  • To provide students with the requisite specialized knowledge of advanced accounting principles and to do so in an ethical and responsible manner.
  • To contribute to the profession of Accounting by preparing students for the CPA exam and/or requirements for licensure.

Summary of Requirements

Required Courses: 30 credits

  • ACCT5020
    ETHICS & PROFESSIONAL RESPONSIBILITIES IN ACCOUNTING |

    ACCT5020
    ETHICS & PROFESSIONAL RESPONSIBILITIES IN ACCOUNTING |

    Credits (Min/Max): 3/3

    This course addresses the accountant's ethical and professional responsibilities when dealing with clients, perspective clients, field work, fellow employees, and within society itself. The student will be presented with numerous situations or case studies where an individual's ethical standards are challenged. Also addressed in the course is how a business's work environment can affect the ethical decision making of its employees.|

    PREREQUISITES:

  • ACCT5035
    MODERN ACCOUNTING INFORMATION SYSTEMS |

    ACCT5035
    MODERN ACCOUNTING INFORMATION SYSTEMS |

    Credits (Min/Max): 3/3

    This course examines the risk and control issues specific to the use of information systems in an organization and how these issues affect presentations on the financial statements. Students will analyze and evaluate accounting information systems that support business processes as well as management control and decision-making. Students will learn to determine and document user requirements, communicate results, and support decision-making. Also, students will develop the ability to identify key issues, analyze information, and formulate appropriate and feasible recommendations in regard to accounting information systems.|

    PREREQUISITES:

  • ACCT5040
    THE BUSINESS OF READING & WRITING |

    ACCT5040
    THE BUSINESS OF READING & WRITING |

    Credits (Min/Max): 3/3

    This course introduces the student to writings from books and journals that will impact the manner in which students perceive their careers, supervisors, and subordinates. While many of the readings are authored by people from the business world, writings from other fields relevant to the course topics may be used.|

    PREREQUISITES:

  • ACCT5050
    FRAUD EXAMINATION |

    ACCT5050
    FRAUD EXAMINATION |

    Credits (Min/Max): 3/3

    This course highlights controls that prevent fraud and abuse, explores the most common asset theft fraud schemes and teaches the skills needed to determine if inappropriate actions have occurred. It explores the prevailing theories of criminal behavior related to white collar crime, as well as the basics of the regulatory, criminal justice and civil justice systems, relevant federal and state statutes and regulations related to fraud. It also covers fraud prevention and investigation tools related to asset misappropriation.|

    PREREQUISITES:

    Graduate Students Only

  • ACCT6020
    ADVANCED FORENSIC ACCOUNTING |

    ACCT6020
    ADVANCED FORENSIC ACCOUNTING |

    Credits (Min/Max): 3/3

    This course focuses on detailed financial analysis of various corporate reports to determine if unusual trends appear. Bank fraud, money laundering and bankruptcy proceedings will be studied. Students will study the provisions of the Sarbanes-Oxley Act and distinguish the procedures of fraud investigation from the regular auditing process. This course would be intended to provide students with extended practical guidance and enhance an auditor's abilities to recognize, prevent, and detect financial frauds in organizations. Through case studies, this course will increase students' knowledge about fraud and help students develop the skills to conduct fraud investigations. |

    PREREQUISITES:

  • ACCT6050
    WEALTH MANAGEMENT |

    ACCT6050
    WEALTH MANAGEMENT |

    Credits (Min/Max): 3/3

    Wealth management is an investment advisory discipline that incorporates financial planning, investment portfolio management and a number of aggregated financial services. Wealthy individuals, small business owners, and families who desire the assistance of a credentialed financial advisory specialist call upon wealth managers to coordinate retail banking, estate planning, legal resources, tax professionals and investment management. This course introduces the student these areas of asset management by identifying various strategies and practices that best fit the aforementioned groups who need the skills of a professional financial manager.|

    PREREQUISITES:

  • ACCT6060
    ACCOUNTING FOR NOT-FOR-PROFIT ENTITIES |

    ACCT6060
    ACCOUNTING FOR NOT-FOR-PROFIT ENTITIES |

    Credits (Min/Max): 3/3

    This course will cover aspects of accounting that are unique to governmental and not-for-profit organizations. Financial reporting for state and local governments will be covered along with accounting for non-profit entities conducting business-type activities. In addition, regulatory, taxation and performance issues will be discussed. Reference is made to pronouncements of the AICPA, FASB, GASB and other authoritative sources. |

    PREREQUISITES:

  • ACCT6080
    CONTEMPORARY ISSUES IN TAXATION |

    ACCT6080
    CONTEMPORARY ISSUES IN TAXATION |

    Credits (Min/Max): 3/3

    This course will enlighten the student about current tax topics being discussed in Congress or in the court system. An additional focus will be tax planning and compliance.|

    PREREQUISITES:

    Graduate Students Only

  • ACCT6085
    INTERNATIONAL ACCOUNTING |

    ACCT6085
    INTERNATIONAL ACCOUNTING |

    Credits (Min/Max): 3/3

    This course examines major international dimensions of financial accounting. Discussion will ensue in regard to national and cultural influences on accounting and on the accounting profession. This course investigates financial regulation and varying financial reporting standards in selected foreign countries. It also introduces students to managerial accounting issues raised by international businesses. Analysis and use of the International Accounting Standards are the focus. This course will enable students to acquire skills and perspectives for dealing with international accounting and business issues. |

    PREREQUISITES:

  • ACCT6099
    APPLIED RESEARCH |

    ACCT6099
    APPLIED RESEARCH |

    Credits (Min/Max): 3/3

    This course requires the masters students to apply their knowledge to a field work assignment assisting a business or businesses in solving accounting problems that the company is experiencing. Students will identify the organizations for their project and have them approved by the instructor. Their efforts will culminate in a written report and class presentation outlining the issues identified and the steps taken to solve each problem.|

    PREREQUISITES: