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

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 D. Vowell, CPA
Clinical Faculty - Accounting
MS Program Coordinator
Oklahoma State University
231 Spears School of Business
Stillwater, OK 74078
email: alyssa.vowell@okstate.edu