Master's Degree Programs in Accounting in Oregon
Several schools offer master's degree programs in accounting in Oregon. Keep reading for a comprehensive list of options, as well as an overview of the curricula and admissions requirements for these programs.
University of Oregon
The Lundquist College of Business at the state's flagship university in Eugene, OR, offers a Master of Accounting (MAcc) program that pledges to prepare graduates for the Certified Public Accountant (CPA) exam. The robust curriculum features five core accounting classes, along with two accounting electives and a pair of one-credit seminars on business development.
Portland State University
PSU's School of Business offers a Master of Taxation, which covers all the same core and elective courses as a MAcc degree program. The program features classes that cover topics such as corporate taxation, financial accounting, and federal tax procedure.
Southern Oregon University
SOU's Master of Business Administration program features a concentration in accounting that teaches the accounting knowledge required to sit for the CPA exam. This flexible degree is offered online, making it a great option for candidates who have busy work schedules and are looking to work and study simultaneously.
Corban University's Master of Business Administration program has several concentration options, including one in accounting. This specialization prepares students for the CPA exam by covering essential topics such as taxation, cost accounting, and auditing.
|School Name||Degree Offered||Average Graduate Tuition (2019-20)|
|University of Oregon||Master of Accounting||$14,958 (in-state); $26,811 (out-of-state)|
|Portland State University||Master of Taxation||$11,718 (in-state); $17,847 (out-of-state)|
|Southern Oregon University||MBA with an Accounting Concentration||$17,028 (in-state); $20,349 (out-of-state)|
|Corban University||MBA with an Accounting Concentration||$9,730|
Source: National Center for Education Statistics
Course Topics in Accounting Master's Degree Programs in Oregon
Regardless of where you choose to attend, master's degree programs in accounting are going to cover similar topics. Course loads aim to teach a variety of skills as they prepare students for advanced careers in accounting in both the public and private sectors.
This course teaches students the intricacies of the taxation of corporate operations, a subject with which private accountants must be familiar. Concepts covered in this course could include transactions between companies and shareholders and non-liquidating distributions. Other topics may include federal tax law structure and the impact it can have on corporations' economic interests.
A strategic management course examines the strategic issues, management accounting theories, and mathematical models that factor into the science of cost management. Common course topics include environmental cost management, constraints theory, transfer pricing, and customer profitability analysis. Instruction in these courses often consists of a blend of academic research and applied use to help students understand the subject from a theoretical and practical perspective.
Accounting Information Systems
This class takes a deep dive into the systems that accountants use to handle data as candidates learn how to obtain, classify, process, and understand vast amounts of accounting data. Specific subjects covered could include data integrity, information security, and system auditability. This class makes frequent use of accounting software programs.
Financial Statement Analysis
Students in these courses can learn how to analyze and evaluate a corporation's financial performance. It includes an overview of the skills needed to conduct an examination of past performance and identify potential problems in the future. Classes may also discuss how to evaluate of a company's past performance and risk as well as predict future performance and risk. Potential topics in this course can include debt valuation, cash flow analysis, forecasting, and disclosure analysis.
Taxation of Pass-Through Entities
In this course, students could receive an introduction to pass-through entities (a specific type of partnership with a unique income structure) and how these organizations are taxed. Students explore how these entities are formed, operated, and dissolved. Taxation concepts include capitalization, tax item allocation, loss limitations, and determination of taxable income.
How to Apply to a Master's Degree Program in Accounting in Oregon
All master's degree programs in accounting require applicants to have a bachelor's degree from an accredited school. The degree does not always need to be in accounting, but candidates who studied a different field are strongly encouraged to at least have accounting or business courses on their transcripts. Applicants with a lower GPA (typically below 3.0) may need to satisfy additional requirements, such as proving work experience or providing professional references. Standardized tests such as the GRE or GMAT are sometimes required, and international students may be required to take the IELTS or TOEFL. Other common application requirements include a resume and a personal essay.
Oregon has a few schools that offer master's degrees in accounting. These programs provide students with an understanding of key topics in accounting, taxation and auditing as they prepare for the CPA exam.