Master of Accountancy
Students who have completed a bachelor's degree in any field from an accredited institution, may be admitted to the Master of Accountancy program. At the time of application to the program, each student's prior educational experience is evaluated to determine the number of prerequisite accounting and/or business courses that may be required. Please read the curriculum requirements provided below for a complete list of the coursework that we expect students to have prior to entering the graduate program.
For admissions requirements, please visit our admissions page.
Curriculum Requirements
The curriculum of the Master of Accountancy program is divided into three areas of study. The requirements for each area are explained below:
Prerequisite and Foundation Courses
At the time of application, members of the Graduate Studies in Business office will review each student's transcripts to determine whether the following foundation requirements have been met.
Students who have completed the equivalent coursework as part of their undergraduate program, and have earned no less than a "C" in each of the equivalent undergraduate courses may be waived from the following classes. Students who have not previously completed the equivalent courses will be required to take necessary foundation courses prior to beginning advanced graduate requirements.
Prerequisite Courses
Prerequisite Courses |
Credits |
||
ACCT 303 |
Financial Accounting I |
3 hours |
|
ACCT 304 |
Financial Accounting II | 3 hours | |
ACCT 306 |
Cost Accounting |
3 hours |
|
ACCT 401 |
Governmental & Not-for-Profit Accounting | 3 hours | |
ACCT 405 |
Tax Accounting | 3 hours | |
ACCT 506 |
Auditing | 3 hours | |
ACCT 513 |
Financial Reporting | 3 hours | |
|
Total Prerequisite Credits: |
|
21 hours |
Foundation Courses
Foundation Courses |
Credits |
||
ACCT 507 |
Fundamentals of Accounting |
3 hours |
|
| and three of the following, depending on area of interest | |||
ECON 500 |
Concepts in Economics |
3 hours |
|
FIRE 520 |
Financial Concepts of Management | 3 hours | |
MGMT 500 |
Quantitative Foundation for Decision Making | 3 hours | |
MGMT 524 |
Statistical Elements of Quantitative Management | 3 hours | |
MGMT 540 |
Management Theory and Practice | 3 hours | |
MKTG 530 |
Fundamentals of the Legal Environment of Business | 3 hours | |
MKTG 570 |
Concepts and Issues in Marketing | 3 hours | |
|
Total Foundation Credits: |
|
12 hours |
Core Courses
Required Core Courses |
Credits |
||
ACCT 601 |
Financial Accounting Theory |
3 hours |
|
ACCT 604 |
Auditing | 3 hours | |
ACCT 606 |
International Accounting |
3 hours |
|
ACCT 682 |
Corporate Taxation | 3 hours | |
|
Total Core Credits: |
|
12 hours |
Graduate Elective Courses
Students are permitted to select at least five, but not more than six, elective courses from School of Business areas outside the Department of Accounting. Students are encouraged to take the following elective courses for specialty training in the following three tracks: Information Systems, Finance and Auditing, or Other Approved Track. The final selection of elective courses that will be taken for graduation can be negotiated with the student's graduate academic advisor.
Information Systems Track
Students selecting this track of study may be required to complete additional undergraduate prerequisite courses before taking the graduate INFO electives:
Required Courses |
Credits |
||
INFO 610 |
Analysis and Design of Database Systems |
3 hours |
|
INFO 620 |
Data Communication | 3 hours | |
INFO 630 |
Information Engineering |
3 hours |
|
INFO 640 |
Information Systems and Knowledge Management | 3 hours | |
| One graduate ACCT elective | 3 hours | ||
| One graduate ACCT or INFO elective | 3 hours | ||
|
Total Credits: |
|
18 hours |
Finance and Auditing Track
Required Courses |
Credits |
||
FIRE 621 |
Cases in Financial Management |
3 hours |
|
FIRE 635 |
Investments & Security Analysis | 3 hours | |
Two graduate electives in FIRE |
6 hours |
||
| One graduate ACCT elective | 3 hours | ||
| One graduate ACCT or FIRE elective | 3 hours | ||
|
Total Credits: |
|
18 hours |
Other Approved Business Track
Students will work with their advisors to identify a separate track of study in one of the following approved areas: economics, international business, management, marketing, or another area negotiated with faculty advisor. Depending upon the track of study selected, students may have to complete additional undergraduate prerequisites. The number of graduate electives that must be taken is the same, regardless of the area of study:
- Four graduate electives in selected track
- One graduate elective in ACCT
- One graudate elective in ACCT or selected track
Applying to the program
Students who have already completed a bachelor's degree: Students who have already completed an undergraduate degree must complete a full Application for Graduate Study see information. Admission decisions will be based on the student's previous academic record, recommendations, personal statement and performance on the Graduate Management Admission Test (GMAT)