M.S. in Accounting – Accounting Foundations
A Clear Path Into Accounting
The M.S. in Accounting — Accounting Foundations concentration is designed for students who hold an undergraduate degree in a field other than accounting, or who have not yet completed the three foundational accounting courses required for entry into the Financial Reporting or Tax concentrations. This concentration integrates those foundational courses directly into the 30-credit M.S. in Accounting degree plan, alongside the full core curriculum in financial reporting, taxation, auditing, and more. Offered entirely online, taught from a Christian worldview, and requiring no GMAT/GRE, the program is structured to give career changers and non-accounting majors a clear, intentional pathway into graduate-level accounting study.
A Structured Pathway for Non-Accounting Majors
The Accounting Foundations concentration is designed for students without an undergraduate degree in accounting and offers a clear entry point into the M.S. in Accounting. Students in this concentration can complete key graduate-level accounting preparation within the degree plan.
Preparation for Advanced Graduate Accounting Work
The program’s foundational coursework aims to build the accounting acumen needed for advanced coursework in financial reporting, taxation, auditing, ERP systems, and data analysis. The program’s coursework is designed to support students seeking an accounting or financial management position and the pursuit of certifications such as the CPA, CMA, CIA, and CFE for graduates seeking additional distinctions. Students seeking certifications should consult with their state agencies to determine individual eligibility and requirements, as these vary by jurisdiction.
Career Transition and Advancement Opportunities
This concentration is designed for students seeking to transition into accounting-related roles or develop the financial expertise needed for broader careers in business, finance, consulting, nonprofit leadership, or organizational management.
Becker CPA Review, Built into the Curriculum
Regent’s M.S. in Accounting includes a cooperative partnership with Becker CPA Review, a leading developer of CPA study materials. This partnership offers access to the most up-to-date accounting study materials throughout the core curriculum and may be covered by financial aid for eligible students.
Please complete the Request Information form on this page to learn more about this program.
On completing the M.S. in Accounting — Accounting Foundations, students may be positioned to:
- Apply accounting principles and analytical skills in professional roles in business, finance, or organizational management.
- Pursue advanced positions in accounting, audit, or tax following the graduate program.
- Develop the foundational knowledge needed to work toward professional certifications, depending on individual background and state requirements.
- Transition into accounting-related roles from non-accounting career backgrounds.
Career Opportunities
- Accounting or Finance Manager
- Auditor
- Tax Accountant
- ERP Implementation Consultant
- Director of Finance / Chief Financial Officer
| Code | Name | Credits | |
|---|---|---|---|
| Code: ACCT 615 | Intermediate Accounting I | Credits: 3 | Examination of financial accounting concepts, theories and practices to include the following topics: cash and receivables, inventory valuation and credit policy, fixed assets, and revenue and expense recognition. Prerequisite: ACCT 205 and ACCT 211. |
| Code: ACCT 625 | Intermediate Accounting II | Credits: 3 | Continuation of Intermediate Accounting I, studies the advance concepts and practices associated with liabilities and stockholders’ equity, earnings per share, income tax allocation, financial statements reporting and financial statement analysis. Prerequisite: ACCT 615. |
| Code: ACCT 631 | Accounting Research & Communication | Credits: 3 | Addresses accounting research, critical thinking, and communication skills that are fundamental in the accounting profession. Provides opportunities for locating and applying guidance within key research tools to a variety of actual accounting topics, including financial accounting, taxation, and auditing. Incorporates Becker CPA Review. |
| Code: ACCT 634 | Advanced Cost/Managerial Accounting | Credits: 3 | Covers the measurement, aggregation, and evaluation of internal accounting information useful for decision making. |
| Code: ACCT 645 | Introduction to ERP Systems | Credits: 3 | Introduction to Enterprise Resource Planning Systems is designed to introduce students to Enterprise Resource Planning (ERP), a business management paradigm that integrates all facets of the business, including planning, manufacturing, sales, finance and accounting. It will establish a theoretical foundation of ERP systems and examines business functions, processes, data requirements, development, and management of ERP systems for sales, marketing, accounting, finance, production, supply chain, and customer relationship management. The course will cover both the methodology and practice of ERP using Oracle’s NetSuite Cloud Based ERP system, a leading commercial ERP software package. |
Students should refer to their catalog or audited degree plan (ADP) for required courses to complete their degree.
2026-27 Semester Check-In Deadlines
All students are expected to check-in for the semester two weeks before the session start date. Students should apply, be accepted, enroll in their first courses, and confirm a plan to pay for their courses prior to this date.
| Session | Semester Check-In | Session Start Date |
|---|---|---|
| Session A | Friday, August 14 | Monday, August 24 |
| Session B | Friday, October 16 | Monday, October 26 |
| Session C | Wednesday, January 6 | Monday, January 11 |
| Session D | Friday, March 5 | Monday, March 15 |
| Session E | Friday, April 30 | Monday, May 10 |
| Session F | Friday, June 11 | Monday, June 21 |
Prerequisites
Students who have not completed one or more of the following courses will be admitted into the M.S. in Accounting — Accounting Foundations concentration:
- Intermediate Accounting I (3 credit hours)
- Intermediate Accounting II (3 credit hours)
- Cost/Managerial Accounting
Regent University will evaluate previous academic transcripts to determine whether all requirements have been met. For further questions and to start the application process, please contact the Admissions Office at 757.352.4990.
Admissions Requirements
Step 1: Apply to Regent University
Submit your application using the Regent University Online Application.
Note: If you are unable to complete our application due to a disability, please contact our Admissions Office at 757.352.4990 or admissions@regent.edu and an admissions representative will provide reasonable accommodations to assist you in completing the application.
Step 2: Submit Your Unofficial Transcripts
Submit your unofficial transcripts to regent.edu/items.
Upon submitting your application, you will receive an email requesting authorization for Regent University to obtain your official transcripts from your U.S. degree-granting institution. International transcripts must be evaluated by a NACES or NAFSA approved agency.
Step 3: Submit Your Government-Issued ID
To ensure academic integrity, Regent University requires a copy of a government-issued ID. Please submit a scanned copy or photograph of it to regent.edu/items.
Please feel free to contact the Office of Admissions at 757.352.4990 or admissions@regent.edu should you have any further questions about the application process.
Note: All items submitted as part of the application process become the property of Regent University and cannot be returned.
PART-TIME STUDENTS
| Degree | Tuition Cost Per Credit Hour | Average Credit Hours Per Semester | Average Tuition Per Semester |
|---|---|---|---|
| Master of Arts (MA) / Master of Science (MS) | $695 | 6 | $4,170 |
| Master of Business Administration (MBA) | $845 (On-Campus) $695 (Online) | 6 | $5,070 $4,170 |
| Doctor of Business Administration (DBA) | $1,020 | 3 | $3,060 |
| Doctor of Philosophy in Organizational Leadership (PhD) | $1,020 | 3 | $3,060 |
| Doctor of Strategic Leadership (DSL) | $1,020 | 3 | $3,060 |
Full-Time Students
| Degree | Tuition Cost Per Credit Hour | Average Credit Hours Per Semester | Average Tuition Per Semester |
|---|---|---|---|
| Master of Arts (MA) / Master of Science (MS) | $695 | 9 | $6,255 |
| Master of Business Administration (MBA) | $845 (On-Campus) $695 (Online) | 9 | $7,605 $6,255 |
| Doctor of Business Administration (DBA) | $1,020 | 6 | $6,120 |
| Doctor of Philosophy in Organizational Leadership (PhD) | $1,020 | 6 | $6,120 |
| Doctor of Strategic Leadership (DSL) | $1,020 | 6 | $6,120 |
Student Fees Per Semester
| University Services Fee (On-Campus Students) | $900 (Fall & Spring) $750 (Summer) |
|---|---|
| University Services Fee (Online Students) | $750 |
Military Admissions & Aid » | Cost of Attendance »
Student Fees Per Semester
| University Services Fee (Online Students) | $750 |
| Enrollment Deposit | $100 |
| RU Library Course Fee | $50 (one-time fee) |
Part-Time Students
| Degree | Tuition Cost Per Credit Hour | Average Credit Hours Per Semester | Average Tuition Per Semester |
|---|---|---|---|
| Master of Arts (MA) / Master of Science (MS) | $695 | 6 | $4,170 |
| Master of Business Administration (MBA) | $765 (On-Campus) $695 (Online) | 6 | $4,590 $4,170 |
| Doctor of Business Administration (DBA) | $1,020 | 3 | $3,060 |
| Doctor of Philosophy in Organizational Leadership (PhD) | $1,020 | 3 | $3,060 |
| Doctor of Strategic Leadership (DSL) | $1,020 | 3 | $3,060 |
Full-Time Students
| Degree | Tuition Cost Per Credit Hour | Average Credit Hours Per Semester | Average Tuition Per Semester |
|---|---|---|---|
| Master of Arts (MA) / Master of Science (MS) | $695 | 9 | $6,255 |
| Master of Business Administration (MBA) | $765 (On-Campus) $695 (Online) | 9 | $6,885 $6,255 |
| Doctor of Business Administration (DBA) | $1,020 | 6 | $6,120 |
| Doctor of Philosophy in Organizational Leadership (PhD) | $1,020 | 6 | $6,120 |
| Doctor of Strategic Leadership (DSL) | $1,020 | 6 | $6,120 |
Student Fees Per Semester
| University Services Fee (On-Campus Students) | $900 (Fall & Spring) $750 (Summer) |
|---|---|
| University Services Fee (Online Students) | $750 |
Military Admissions & Aid » | Cost of Attendance »
Student Fees Per Semester
| University Services Fee (Online Students) | $750 |
| Enrollment Deposit | $100 |
| RU Library Course Fee | $50 (one-time fee) |
*Rates are subject to change at any time. The per-credit-hour tuition rate is for SBL master’s level courses only. Concentration courses taken from the other schools at Regent University are charged at that school’s tuition rate.