Build a foundation for your accountancy career.

Online Master of Science in Accountancy, Foundations

The Online Master of Science in Accountancy, Foundations allows students without an undergraduate accountancy degree to earn a master’s degree and transition into a new career in accounting. Complete foundational prerequisites and prepare to sit for the CPA exam — all in one degree program.

The accounting foundations program is 100% online, flexible to meet your needs and has supportive staff to guide you through your courses.

Want to learn more? Join us for an online information session or connect with a student success coach and claim your free application waiver.

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Start Your Accounting Career with the Online MSA Foundations Program

Boise State University’s Online Master of Science in Accountancy, Foundations program offers you a streamlined, accessible path to transition into the field of accounting, even if you don’t have an undergraduate accounting degree. By integrating foundational prerequisite courses directly into the program, you can seamlessly prepare for the CPA exam and earn your master’s degree without needing additional coursework at other institutions. This flexible, 100% online program is designed to help you launch a successful accounting career while balancing your current commitments.

Why Choose the Online MSA, Foundations Program?

Scholarship opportunities: If you’re an Idaho resident or a veteran, you automatically receive a 15% scholarship discount. Additional scholarships are also available through the university’s application process. With more scholarships offered than any other College of Business and Economics department, you can significantly reduce your costs — some students even fund their entire degree.
Who it’s for: This program is designed for you if you don’t have an undergraduate degree in accounting and want to transition into an accounting career.
Integrated curriculum: You’ll find all the foundational prerequisite courses included within the program, so you won’t need to take these courses elsewhere.
CPA exam preparation: You’ll prepare to sit for the CPA exam while earning your master’s degree, setting you up for future success.
Flexible and online: With 100% online coursework, you can learn on your schedule, making it easier to balance work, school and life.
Career-focused: You’ll gain comprehensive preparation to confidently enter the field, even if you come from a non-accounting background.
Connected: Faculty with industry experience and professional networks will help you build valuable connections, secure job placements and advance your career. The program’s supportive culture fosters relationships that will benefit you long after graduation.

The Online MSA, Foundations program at Boise State combines flexibility, accessibility and academic excellence to help you achieve your career goals in accounting.

What Our Students Say About the Online MSA Foundations

“I didn’t see anything like Boise State’s Foundations program, where I would end up with a master’s degree and cover all of the classes, anywhere else.”

Mark Carruthers, Online Master of Science in Accountancy, Foundations

Read Mark’s Story

Flexible, Career-Focused Education for Aspiring Accountants

Josh Filzen, director of the Master of Science in Accountancy programs at Boise State, talks about Online MSA, Foundations and how students without an undergraduate accountancy degree can earn their master’s.

Closed captions are available or you can access the video and transcript.

Online MSA – What is unique about MSA Foundations?

AACSB Accredited

Boise State’s College of Business and Economics And the Department of Accountancy are both accredited by the Association to Advance Collegiate Schools of Business (AACSB), putting them in the top tier of business schools and accountancy programs worldwide. Only 874 business institutions in 56 territories and countries have earned AACSB accreditation.

Boise State is also one of only 190 schools that hold AACSB Accounting Accreditation.This specialized AACSB accreditation assures you that our program meets rigorous criteria and standards for excellence in accounting education across three main themes: engagement, innovation, and impact.

More Information About Accountancy Accreditation

Program Details

Admissions

The Online Master of Science in Accountancy, Foundations is a 33- to 48-credit program designed for students missing at least one accounting prerequisite course. The program allows you to build a custom degree path that includes your outstanding foundational accounting courses.

More Information About Admissions

Careers and Program Outcomes

The Online Master of Science in Accountancy, Foundations helps you develop your skills and fulfill academic credit requirements to sit for the Certified Public Accountant (CPA) exam. The program utilizes the existing curriculum from the accelerated Online Master of Science in Accountancy and adds foundational accounting courses designed to prepare you for the more advanced topics.

These foundational courses train you on financial statement preparation and analysis, tax procedures and planning, information technology, data analytics, management decision-making and business processes. Learn how to independently research current accounting topics and stay up-to-date on new laws and technologies in your field.

This flexible, variable-credit program allows you to build a master’s degree that includes the foundational accounting knowledge you need without having to retake courses already completed at the undergraduate level.

Possible Careers

Tax Manager
Accountant
Financial Analyst

More Information About Accountancy Careers

Classes and Scheduling

The Online Master of Science in Accountancy, Foundations is designed for students who did not earn an undergraduate degree in accountancy. The 33- to 48-credit program includes the following:

Foundations Courses – 3 to 18 credits. You will work with your student success advisor to determine which foundations courses you need based on your prior accounting and business courses. Foundations courses must be completed with a C or better before taking other accountancy and taxation courses and electives.
Required Courses – 9 credits.
Accountancy and Taxation Courses – 21 credits. Choose seven accountancy and taxation courses to meet this credit requirement. Courses are subject to change.

It is important to speak with your student success advisor regarding course offerings and scheduling to plan your path to graduation. Foundations courses are typically offered each semester. Accountancy and taxation courses and electives are offered once per year.

Review the following table for details on foundations courses, required courses and accountancy and taxation course options.

Online MSA Foundations Courses

Course Type	Course	Credits
Foundations Course	ACCT 500 Foundations of Financial Reporting I	3
Foundations Course	ACCT 501 Foundations of Financial Reporting II	3
Foundations Course	ACCT 504 Foundations of Financial Statement Auditing	3
Foundations Course	ACCT 513 Foundations of Cost Accounting	3
Foundations Course	ACCT 529 Foundations of Federal Income Taxation	3
Foundations Course	ACCT 549 Foundations of Accounting Information Systems	3
Required Course	ACCT 505 Advanced Auditing	3
Required Course	ACCT 530 Corporate Tax Law	3
Required Course	ACCT 550 Accounting and Financial Analytics	3
Accountancy and Taxation Course	ACCT 507 Forensic Accounting and Fraud Examination	3
Accountancy and Taxation Course	ACCT 510 Advanced Accounting	3
Accountancy and Taxation Course	ACCT 511 Ethics in Accounting	3
Accountancy and Taxation Course	ACCT 512 Financial Reporting Theory	3
Accountancy and Taxation Course	ACCT 514 Advanced Managerial Accounting	3
Accountancy and Taxation Course	ACCT 516 Financial Analysis and Valuation	3
Accountancy and Taxation Course	ACCT 518 International Financial Reporting	3
Accountancy and Taxation Course	ACCT 520 Tax and Accounting Research	3
Accountancy and Taxation Course	ACCT 535 Estate and Gift Taxation	3
Accountancy and Taxation Course	ACCT 540 Taxation of Nonprofit Organizations	3
Accountancy and Taxation Course	ACCT 546 Accounting for Income Taxes	3
Accountancy and Taxation Course	ACCT 575 International Taxation	3
Accountancy and Taxation Course	ACCT 579 Personal Financial Planning	3
Accountancy and Taxation Course	ACCT 590 Internship*	3

*Students may earn up to three graduate credits in ACCT 590 with approval from the Department of Accountancy’s internship director. For the Online MSA, an “internship” can be a permanent, full-time job. You are not limited to a position that an employer designates as an “intern.” You may receive “internship” credit for full-time work that you do in accounting as long as the Department of Accountancy’s internship director deems it is graduate-level work.

Course Descriptions

Official course descriptions and degree plans are published on the graduate catalog website.

To find a course, click the “Courses” tab and select the drop-down list that aligns with your desired course prefix (e.g. ACCT 500). You may also use the search bar to search for the course prefix.

More Information About The Accountancy Degree Plan

Costs and Scholarships

Boise State Online offers reasonably priced tuition, ongoing support, financial aid options and degree paths that help ensure you reach your goals quickly and efficiently. Review the following table for details on program costs.

Online MSA Foundations Costs Without Scholarship

Description	Cost
Boise State Graduate Admissions Application Fee (non-refundable)	$65
Courses (33 – 48 total credits @ $750 per credit)*	$24,750 – $36,000
Books (estimate)	$1,810
Graduation Application Fee	$25
Approximate Total Investment	$26,650 – $37,900
Other potential expenses may include a personal computer, webcam, headphones with mic, and internet access which are all required for this program.	Varies
Room/Board***	$5,688
Transportation***	$1,248

With 15% Per Semester Scholarship**

**The following table is an example of the total program cost for a student completing the 30-48 credits required to graduate with a Master of Science in Accountancy with a 15% per semester scholarship.**

Description	Cost
Boise State Graduate Admissions Application Fee (non-refundable)	$65
Courses (33 – 48 total credits @ $638 per credit)*	$21,054 – $30,624
Books (estimate)	$1,810
Graduation Application Fee	$25
Approximate Total Investment	$22,954 – $32,524
Other potential expenses may include a personal computer, webcam, headphones with mic, and internet access which are all required for this program.	Varies
Room/Board***	$5,688
Transportation***	$1,248

*The per-credit fees listed are for the 2025-26 academic year. Future academic year per-credit fees may vary slightly and are finalized each May.

***Costs for room, board and transportation are used to calculate financial aid and are included to disclose the full cost of attendance. These costs are not required for students pursuing a fully online program.

Notice to Boise State, State of Idaho and other Idaho higher education employees: Fee waivers do not apply to this program. For more information on reciprocal fee agreements, please visit the HR website.

Financial Assistance Options

Scholarships

Scholarships are available for qualified applicants. All scholarships offer the same discount—15% off tuition, saving students about $5,500. The 15% discount is applied incrementally to each course a student enrolls in; it cannot be applied all at once. Discounts and scholarships may not be combined.

With five scholarship options available, learn more about which one you may qualify for.

More Information About Online MSA Costs

Connect with a student success coach to see if you qualify.

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Contact our enrollment and student success team for support by emailing us at OnlineMSA@boisestate.edu or calling (208) 426-5921.