Overview

A dual MSA/MST degree can take you many places. You’ll become an expert in accounting, taxation, and financial management, and you’ll graduate ready to serve as an advisor to or member of senior management teams. You’ll also be qualified to take the CPA exam in Massachusetts.

The program is offered full-time and part-time at our main campus in Boston. Many courses are also available online.

MSA/MST Curriculum

MSA/MST Curriculum

19-25 Courses
55-73 Credits  

Program Length
16-28 months of full-time study
24-46 months of part-time study

Required Introductory Course (1 credit)

Must be take on campus in first semester of program.

  • SBS-600 Effective Career Planning

    Credits:

    1.00

    Description:

    SBS 600 is the first required course in Suffolk's graduate programs. The course is based on the precepts of experiential learning. Based on the idea that people learn best by participating in meaningful activities, this course provides students with the opportunity to learn about and experience first-hand the many complexities of business and the role of top managers. To accomplish this, SBS 600 is composed of several distinct parts, including the completion of a self-assessment instrument and their own written career development plan. In the campus sections of SBS 600, students will work in small groups as they take on the roles of top managers in a hands-on behavioral simulation. In the online sections, students will conduct a 360 degree evaluation to provide feedback.

    Type:

    MBA & Global MBA Required

Management Preparation Courses (12 Credits)

May be waived with credit

  • MBA-622 Operations and Data Analysis

    Credits:

    3.00

    Description:

    Introduces students to operations management in the services, manufacturing and distribution industries while covering statistics and quantitative analytic tools relevant to all functional areas. Applications include: supply chain management, total quality management, forecasting, inventory planning and control, project planning and management, risk analysis, process design, and human resources issues in a global economy. Analytic tools for these applications include descriptive statistics and graphics, uncertainty assessment, inferences from samples, decision analysis and models, and regression analysis.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

  • MBA-630 Economic Analysis for Managers

    Credits:

    3.00

    Description:

    This course develops the basic tools for microeconomic and macroeconomic analysis with emphasis on business decision-making and the impact of economic policy on organizational performance and competitiveness with respect to global business.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

  • MBA-650 Value Based Financial Management

    Prerequisites:

    MBA-622, MBA-630 and MBA-640 or ACCT-800;

    Credits:

    3.00

    Description:

    This course introduces the basic principles of corporate finance. The main focus is on fundamental principles such as time value of money, asset valuation, and risk and return tradeoff. Topics to be covered also include cost of capital, capital budgeting, and capital structure.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

  • MBA-680 Managing in the Ethical & Legal Environment

    Credits:

    3.00

    Description:

    Uses multidisciplinary analytical techniques and case analysis as strategic management tools to assist executives. Surveys the increasingly complex,evolving, and highly competitive business environment in which ethical, legal, economic, and regulatory forces are continuously reshaping the global marketplace both to create and limit competitive opportunities.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

Accounting Preparation Courses (6 Credits)

May be waived with credit

  • ACCT-800 Graduate Financial Accounting I

    Prerequisites:

    Restricted to MSA, MST, GDPA, MSA/MST, MSA/MSF, MST/GDPA

    Credits:

    3.00

    Description:

    This introductory-level accounting course provides students with a solid base in accounting fundamentals, including U.S. GAAP, the conceptual framework, nature of accounts, journal entries, and ultimately, financial statements. Provides in depth coverage of the process by which accountants analyze, journalize, post, and summarize transactions. Reviews and analyzes multiple examples of current financial statement presentations. Financial ratio analysis and time value of money techniques will be integral to this learning experience.

    Term:

    Offered Both Fall and Spring

  • ACCT-804 Cost and Managerial Accounting

    Credits:

    3.00

    Description:

    Examines the concepts and practices of cost measurement: variable costing, cost-volume-profit analysis, setting goals and monitoring performance, standard costing, and variance analysis. Students learn how to work with multiple products; standard mix and mix variances; joint and by-product costing; measurement and control of overhead costs; and constructing operating, working capital, and capital budgets. Students study analysis in support of decisions, such as pricing, setting product line and customer profitability policy, sourcing of products and services, and matching costing systems to strategy.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

Accounting Core Courses (18 Credits)

If course is waived, an additional elective is added.

  • ACCT-801 Graduate Financial Accounting II

    Prerequisites:

    ACCT-800 or MSA Program Director permission

    Credits:

    3.00

    Description:

    This is the first of two intermediate-level accounting courses that build on students' learning in ACCT 800, going in-depth into measurement and reporting of asset, liability, and stockholders' equity accounts for external financial reporting purposes. Discusses pronouncements of authoritative sources such as the SEC, AICPA, and the FASB. Introduces students to IFRS and their similarities to and differences from U.S. GAAP. Develops strong critical thinking and problem-solving skills.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-802 Graduate Financial Accounting III

    Prerequisites:

    ACCT-801 or MSA Program Director permission

    Credits:

    3.00

    Description:

    This is the second of two intermediate-level accounting courses. The critical thinking and problem-solving skills developed in ACCT 801 are broadened as this class tackles more complex accounting concepts, including: dilutive securities, earnings per share, investments, revenue recognition, income tax accounting, pensions and leases. Since accounting for many of these areas has been a source of substantial debate and major revisions in recent years, subject matter covered will be topical. Pertinent pronouncements of standard-setting bodies continue to be studied.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-805 Auditing and Assurance Services

    Prerequisites:

    ACCT-800 or MBA-640

    Credits:

    3.00

    Description:

    Introduces the field of auditing, with a concentration in auditing historical financial statements in accordance with generally accepted auditing standards, and some exposure to auditing the internal control over financial reporting of large public companies. Covers the environment, standards, regulation, and law of auditing in the US, with some exposure to the international environment. Covers audit planning, risk, and materiality assessments, audit evidence, evaluation of internal control, documentation, and audit reports. Includes researching and resolving practice-oriented problems and practice in using computer-assisted audit techniques and electronic confirmations.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-865 Accounting Information Systems

    Prerequisites:

    ACCT-800 or MBA-640

    Credits:

    3.00

    Description:

    Describes various transaction processing cycles and their use in the structured analysis and design of accounting information systems. Students gain an understanding of Enterprise Resource Planning softwares, Quickbooks, database design, XBRL, implementations of internal controls, and privacy and data security issues.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACIB-872 International Accounting

    Prerequisites:

    ACCT-800 or MBA-640

    Credits:

    3.00

    Description:

    Imparts an understanding of differences among nations in approaches to disclosure and choices of accounting measurement systems. Students learn about the influence of the IASB and IOSCO on multinational accounting harmonization, contrasting historical cost/purchasing power accounting with other accounting approaches, including current value accounting. Students will assess how differences in industrial and ownership structures affect accounting performance measurement. Students will also analyze risk management, accounting for derivative contracts, consolidation accounting, budgetary control, and transfer pricing in a multinational company.

    Type:

    MBA International Business,MBA Accounting

  • BLLS-800 Business Law for Accountants

    Credits:

    3.00

    Description:

    Examines the philosophy and practice of substantive law affecting the formation, operation and discharge of commercial transactions,contracts, and business associations. Topics include: agency, partnership,corporation and trust forms of association. Considers aspects of property law and international dimensions.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Business Law & Ethics

    Tax Core Courses (18 Credits)

    If course is waived, an additional elective is added.

    • TAX-801 Issues in Federal Taxation I

      Credits:

      3.00

      Description:

      Focuses on the federal income taxation of individuals with some discussion of business taxation. Explores the basic structure of individual income taxation, including the individual tax formula, income, deductions, and credits, and provides an introduction to property transactions. Emphasizes how tax laws affect everyday personal and business decisions.

      Type:

      MBA Tax

    • TAX-861 Tax Research

      Credits:

      3.00

      Description:

      Examines the history and evolution of the tax policy and budget process in the United States and the players in that process. Considers the issues of fairness, simplicity and efficiency in the context of the current tax system and evaluating past and current tax policy to make recommendations to craft new policy. Emphasizes the ethical dimensions involved in the tax policymaking process.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Tax

    • TAX-862 Taxation of Corporations

      Prerequisites:

      TAX-801 and TAX-861

      Credits:

      3.00

      Description:

      Introduces concepts, principles and practices of taxation of corporations and their shareholders. Covers the effects of taxation on corporate formation, capital structures, distribution and liquidation.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Tax

    • TAX-863 Tax of Pass-Through Entities

      Prerequisites:

      TAX-801 and TAX-861

      Credits:

      3.00

      Description:

      Presents concepts, principles, and practices of taxation of partnerships and S-corporations, including the use of pass-through entities for tax planning.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Tax

    • TAX-864 Tax Practice and Procedures

      Prerequisites:

      TAX-801 and TAX-861

      Credits:

      3.00

      Description:

      Explores strategies of tax practice before the Internal Revenue Service. Covers tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, penalties, interest assessed, and appeals.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Tax

    • TAX-871 Taxation of Estates, Trusts and Gifts

      Prerequisites:

      TAX-801 and TAX-861

      Credits:

      3.00

      Description:

      Identifies concepts, principles and practices of the transfer taxation of decedents' estates, trusts and lifetime gifts. Covers valuation of property subject to estate and gift taxes, Generation Skipping Transfer Taxes, and the use of trusts for tax planning.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Tax

    Electives (12 Credits)

    Your first elective must be an ACCT course, your second elective must be a TAX course, and your third elective must be an approved International Business course (see International Business list of electives). Additional electives may be any 800-level or above Sawyer Business School course (including ACCT & TAX).


    Capstone Courses (6 Credits)

    Should be taken as late in the program as possible.

    • ACCT-861 Leadership in the Financial Professions

      Prerequisites:

      ACCT-802 or program director approval

      Credits:

      3.00

      Description:

      Addresses the leadership skills and knowledge required to serve effectively as senior financial professionals in a challenging global economy. Understanding various leadership styles and their effect on accounting is a key component of this course. We examine accounting policy making and the standard setting process. Discussion includes the roles of the SEC, AICPA, FAF and FASB and also shadow policy makers such as Congress and Political Action Committees and their respective roles in creating accounting policy and practice. Students demonstrate and hone their leadership skills by making presentations to professional panelists on current issues facing the accounting profession.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Accounting

    • TAX-876 Tax Policy

      Prerequisites:

      TAX-801, TAX-861, and 1 additional TAX course

      Credits:

      3.00

      Description:

      Covers policy considerations in the development of proposed tax legislation. Examines tax policy issues in relation to empirical, political, and legal studies. Explores the tax legislative process.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Tax

    Waiver/Transfer Policy

    Waiver Policy

    Management preparation courses may be waived with credit. Accounting preparation courses may be waived with credit. Accounting core courses may be waived with substitution of an elective. Taxation core courses may be waived with substitution of an elective. All waiver requests are evaluated upon a student’s acceptance into the MSA/MST Program and are waived during the student’s first semester.

    To waive a management preparation course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the seven years prior to MSA/MST matriculation (“B” or better). To waive an accounting preparation course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the five years prior to MSA/MST matriculation (“B” or better). All MSA/MST students must complete a minimum of 55 credits (18 courses and SBS 600) in the Sawyer Business School

    All MSA/MST students must complete a minimum of 55 credits (18 courses and SBS 600) in the Sawyer Business School.

    Transfer Credit Policy

    Any candidate seeking transfer credits, taken at the graduate level from an AACSB-accredited MBA, MSA, MSF, or MST program, will be reviewed on a case-by-case basis. These credits may be considered for transfer if the credits do not apply to a previously completed degree.

    Transfer credits must have an earned grade of "B" or better and be taken within five years prior to entering the Suffolk MSA/MST program. However, at the discretion of the program director, accounting core courses or taxation core courses may not be transferred if the subject material has changed significantly since completion. A maximum of six credits of elective, accounting core, or taxation core courses may be considered for transfer.