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M.S. in Accounting and Information Management Degree Plan

The Accounting and Information Management Program is a leader in developing the professional skills that are needed for the core services identified by the American Institute of Certified Public Accountants as being fundamental to the future of the profession. Upon completion of the M.S. in Accounting and Information Management, students can sit for the Uniform CPA Examination, provided they meet the educational requirements. Students can pursue a curriculum designed for careers in corporate accounting, auditing and tax services, or a curriculum designed for contemporary information management careers.

Waivers and Transfers of Credit

Waivers of program requirements may be granted in recognition of previous coursework completed with a grade of B or better within the past six years in a specific business program area. Waivers are approved by the appropriate Program Director through a process which allows a student to skip a core course and take the next higher level course in the same academic area with no reduction in the overall program credit hour requirements. Transfer credits may be granted for equivalent graduate course work taken at other universities with a grade of B or better within the past six years. Up to 12 hours of course work from other universities may be waived from or transferred to the MS-AIM degree program. Consult the UTD Graduate Catalog for further details. Applications for approval of waivers and transfers may be obtained in and submitted to the School of Management Advising Office.

Prerequisites

Prerequisite knowledge in calculus is a requirement for the program. A deficiency in calculus may be remedied by taking MATH 5304 (Applied Mathematical Analysis for Non Majors I), or MATH 1325 (either course with a grade of "B" or better). Deficiencies must be remedied within the first twelve hours of graduate work. Degree credit is not earned for program prerequisites.

Basic Business Core (12 credit hours)

Each candidate must satisfactorily complete the following 12-hour basic core.

  • AIM 6344 Financial Statement Analysis
  • MECO 6303 Business Economics or FIN 6301 Financial Management
  • OPRE 6301 Quantitative Methods for Business Decision Making
  • Either OPRE 6302 Operations Management or AIM 6343 Accounting Information Systems

Accounting Foundation Courses (9 credit hours)

If equivalent courses have been completed, these may be replaced by other accounting (AIM) electives.

  • AIM 6330 Intermediate Financial Accounting I
  • AIM 6332 Intermediate Financial Accounting II
  • AIM 6341 Planning, Control, and Performance Evaluations

Concentrations

The M.S. in Accounting and Information Management degree is designed for students both with or without previous educational background in accounting and business. It provides students a choice among seven concentrations that relate to core services identified by the accounting and information management profession including financial analysis, audit and professional services, taxation services, managerial services, information management, international services, and internal audit. Candidates have the option of choosing a concentration that meets their needs based on their previous experience and future aspirations. Additional concentrations may be tailored to the candidate's professional goals on consulting with a faculty adviser and with the approval of the Program Director.

 

 (I) Financial Analysis Concentration (15 credithours)

  • AIM 6333 Advanced Financial Reporting
  • AIM 6334 Auditing
  • AIM 6345 Business Valuation
  • AIM 6346 Financial Dimensions of Mergers and Acquisitions
  • AIM 6351 Individual Taxation

 

(II) Audit and Professional Concentration (15 credit hours)

  • AIM 6333 Advanced Financial Reporting
  • AIM 6334 Auditing
  • AIM 6351 Individual Taxation
  • AIM 6352 Corporate Taxation
  • AIM 6377 Corporate Governance and Accounting

 

(III) Taxation Concentration (15 credit hours)

  • AIM 6334 Auditing
  • AIM 6351 Individual Taxation
  • AIM 6352 Corporate Taxation
  • AIM 6354 Partnership Taxation
  • AIM 6356 Tax Research

 

(IV) Managerial Concentration  (15 credit hours)

  • AIM 6333 Advanced Financial Reporting
  • AIM 6334 Auditing
  • AIM 6342 Strategic Cost Management
  • AIM 6347 Current Topics in Advanced Cost Management
  • AIM 6351 Individual Taxation

 

(V) Information Management Concentration (15 credit hours)

  • AIM 6336 Information Technology Audit & Risk Management or AIM 6338 Integrated Acct. Information System Design (course not chosen may be  an elective)
  • AIM 6347 Current Topics in Advanced Cost Management
  • AIM 6349 Corporate Information Technology Strategy and Management
  • Additional Graduate AIM Electives (6 credit hours)

 

(VI) International Services Concentration  (15 credit hours)

  • AIM 6342 Strategic Cost Management
  • AIM 6362 International Accounting
  • AIM 6377 Corporate Governance and Accounting
  • Additional Graduate AIM Electives (6 credit hours)

 

(VII) Internal Audit Concentration (15 credit hours)

  • AIM 6336 Information Technology Audit & Risk Management
  • AIM 6380 Internal Audit
  • AIM 6383 Forensic Accounting Investigations or AIM 6384 Analytical Reviews Using Audit Software (course not chosen may be  an elective)
  • Additional Graduate AIM Electives (6 credit hours decided upon in agreement with the Director of the Endorsed Internal Audit Program, please contact mark.salamasick@utdallas.edu)