I see that financial accounting is a required foundation course. Most students will not be required take the financial accounting foundation course because they have taken an equivalent course as part of their undergraduate degree or because they have passed either the Enrolled Agent's exam or the CPA exam. However, a few students will not have satisfied this requirement when they begin the M.S. program. For those who still need to take a financial accounting course, it is not necessary to take the financial accounting class before beginning with the tax classes - the study of tax is not at all dependent upon an understanding of accounting. You are required to complete the financial accounting requirement any time before you complete 12 units of your tax degree.
Students can mix the type of courses they take.
Therefore one semester a student can take an in-person class, and the next semester an online class. Each course, regardless of its format or location taken is recorded on the transcript and counts towards the degree. Some of the certificates require several courses that in the M.S. program are elective courses.