Campus: NYC, Westchester
(A) Foundation Core
Foundation courses may be waived based on coursework completed at an accredited institution according to the following criteria:
- Completion of 2 directly related undergraduate courses of at least 3 credits within 6 years of initial enrollment with at least a ‘B.’
- Completion of one directly related graduate course of 3 or more credits within 6 years of initial enrollment with at least a 'B.'
- Completion of 15 or more undergraduate credits in a discipline specific to the course to be waived with an average of at least a ‘B.'
| Code | Title | Credits |
|---|---|---|
| MBA 804 | Financial Accounting for Managers | 3 |
| MBA 802 | Business Economics for Decision-Making | 3 |
| MBA 810 | Business Analytics and Statistics | 3 |
| MBA 808 | Creating Value Through Finance | 3 |
| TAX 503 | Fundamental Concepts of Taxation | 2 |
| TAX 504 | Sales and Exchanges of Property | 2 |
| LAW 610 | Business Law for CPA Majors | 4 |
| General Business Credits Without Waivers | 20 | |
(B) Accounting Specialization Courses
Waiver and/or substitution may be granted based upon transcript review. Some of the guidelines are listed below:
- A computer science or an accounting information system course with at least a B is required to waive ACC 662 Modeling of Accounting Information Systems.
- Two cost/managerial accounting courses with at least a B are required to waive ACC 613 Accounting for Planning and Control.
- Two intermediate financial accounting courses with at least a B are required to waive ACC 615 Financial Reporting I.
- Intermediate Accounting II from an AACSB accredited business school with at least a B is required to waive ACC 618 Financial Reporting II.
- Other waivers are determined by the Accounting Department.
| Code | Title | Credits |
|---|---|---|
| ACC 662 | Modeling of Accounting Information Systems 1 | 3 |
| ACC 613 | Accounting for Planning and Control 1 | 4 |
| ACC 615 | Financial Reporting I 1 | 3 |
| ACC 618 | Financial Reporting II 1 | 3 |
| ACC 620 | Accounting Entities 1 | 3 |
| ACC 632 | Auditing 1 | 3 |
| ACC 635 | Advanced Auditing Practices | 2 |
| ACC 649 | Contemporary Accounting Issues | 3 |
| ACC 692Q | Research Project | 3 |
| TAX 612 | Taxation of Entities for Accountants | 3 |
| ACC 060A | CPA Review - Financial Accounting Reporting 2 | 0 |
| ACC 060B | CPA Review - Auditing and Attestation 2 | 0 |
| Accounting Credits Without Waivers | 30 | |
| Total Credits Without Waivers | 50 | |
- 1
Waiver and/or substitution may be grated based upon transcript review.
- 2
ACC 060A and ACC 060B are required to graduate.
(C) Accounting Substitutions
Depending on the number of credits waived, additional credits must be taken from the “C” list below.
| Code | Title | Credits |
|---|---|---|
| ACC 638 | Forensic Accounting and Fraud Examination | 3 |
| ACC 664 | Advanced Auditing and Analytics | 3 |
| ACC 675 | International Accounting | 3 |
| ACC 684 | Strategic Cost Management and Technologies | 3 |
| ACC 685 | Analytics for Fraud Detection and Risk Assessment | 3 |
| ACC 600 | Independent Study in Graduate Accounting | 1-9 |
| TAX 625 | Tax Practice, Procedure and Research | 3 |
| FIN 647 | Advanced Corporate Finance | 3 |
(D) Breadth Elective
| Code | Title | Credits |
|---|---|---|
| IS 522 | Advanced Spreadsheet Skills (Optional) | 3 |
Program Information
A minimum of 30 resident credits at Pace is required to receive the MS in Accounting degree (A + B + C ≥ 30).
Students can take waived or substituted courses at their option, although these courses are not required for graduation. If a student takes courses that have been substituted, the required substitutions from section C must still be taken.