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Oklahoma State University
watson graduate school of management

Spears School of Business at Oklahoma State University

Academic Program

Students pursuing a Masters degree in Accounting may follow a variety of paths. Our two most popular concentrations are External Reporting and Tax. We can also help students develop their track with an emphasis on Entrepreneurship, Finance, or MSIS. Please visit with the M.S. Coordinator for help in developing a plan of study.

Any concentration requires a total of 33 graduate hours (11 classes). At least 21 of these hours (7 classes) must be in accounting. The remaining 12 hours (4 classes) can be selected from other specified graduate electives. All students graduating with an M.S. in accounting should have taken Accounting Ethics, Advanced Accounting (Consolidations and Not-for-Profit), and Advanced Tax. If these classes were not taken as part of the student’s undergraduate study, they will need to be completed as part of the Masters-level study.

One of the most popular elective courses is the CPA Review course. This course is taken in the student’s last semester and uses the Becker CPA Review materials. Students who select this course will take each of the four parts of the actual CPA exam during the semester and must be exam-ready in order to enroll in the course. Our pass rates on the exam are very high, and our goal is to have each student who takes this course graduate with the CPA exam under his/her belt.

Required Accounting Courses

Students doing an external reporting concentration must take the following courses:

  • ACCT-5103 – Seminar in Contemporary Accounting Theory
  • ACCT-5113 – Financial Accounting Research

Students doing a tax concentration must take the following courses:

  • ACCT-5103 – Seminar in Contemporary Accounting Theory
  • ACCT-5013 – Tax Research
  • ACCT-5023 – Seminar in Estate and Gift Taxation
  • ACCT-5043 – Seminar in Partnership Taxation
  • ACCT-5053 – Seminar in Corporate Taxation

Elective Accounting Courses

To complete the minimum 21 hours of accounting courses (7 courses), students may select from the following courses. At least 5 accounting electives are required for students with an external reporting concentration, and a minimum of 2 accounting electives are required for students with a tax concentration

  • ACCT-5133 – Oil & Gas Accounting
  • ACCT-5153 – Financial Modeling and Statement Analysis
  • ACCT-5513 – Advanced Auditing and Assurance Services
  • ACCT-5543 – Fraud Examination
  • ACCT-5753 – Seminar in International Accounting
  • ACCT-5830 – Graduate Internship in Accounting
  • ACCT-5850 – Practicum in Professional Accounting

Other Graduate Electives

Students can select from a wide variety of accounting and other business courses to complete their requirements. The following courses are automatically approved for graduate electives. Students should visit with the M.S. Coordinator if they wish to use other 5000-level courses for their graduate electives.

  • ACCT-5840 – CPA Review
  • ECON-5033 – Macroeconomic Analysis
  • ECON-5113 – Managerial Economics
  • ECON-5613 – International Finance
  • EEE-5113 – Entrepreneurship & Venture Management
  • EEE-5133 – Dilemmas and Debate in Entrepreneurship
  • EEE-5263 – Corporate Entrepreneurship
  • EEE-5313—Emerging Enterprise Consulting
  • EEE-5610 – Advanced Entrepreneurship Practicum
  • EEE-5653 – Venture Capital
  • EEE-5663 – Imagination
  • FIN-5053 – Theory and Practice of Financial Mgmt.
  • FIN-5153 – Corporate Financial Strategy
  • FIN-5223 – Investment Theory
  • FIN-5333 – Corporate Governance
  • FIN-5763 – Derivatives and the Management of Financial Risk
  • MGMT-5113 – Mgmt. & Org. Theory
  • MGMT-5123 – Leadership Skills
  • MGMT-5313 – Project Mgmt.
  • MGMT-5553 – Mgmt. of Tech/Innovation
  • MKTG-5213 – Services Marketing
  • MSIS-5020 – Advanced Spreadsheet Modeling
  • MSIS-5123 – Enterprise Resource Planning
  • MSIS-5633 – Decision Support & Expert Systems
  • STAT-5023 – Stat for Experimenters II
  • TCOM-5123 – Telecommunications Systems
  • TCOM-5233 – Applied Information Systems Security
  • TCOM-5243 – IT Forensics
  • TCOM-5253 – IT Risk Analysis
  • TCOM-5273 – Legal and Ethical Issues in Information Technology

Contact Information 

Alyssa Vowell, CPA
Graduate Coordinator
School of Accounting
Spears School of Business
Oklahoma State University
401 Business
Stillwater, OK 74078-4011
Phone: (405) 744-5123
Fax: (405) 744-5180