ACCOUNTING
College of Business
Degree: Master of Accountancy
Department: Accounting & Finance
Building 76, Room 212
(850) 474-2717
College: Business

The Department of Accounting & Finance offers a program of studies leading to a Master of Accountancy (M.Acc.) degree. The purpose of this program is to develop the graduate's conceptual understanding of current and emerging technical issues facing the accounting profession, advanced technical skills in the area of elective concentration, and research and communication skills commensurate with the requirements of the accounting profession.

The M.Acc. degree requires 30 semester hours to complete, exclusive of prerequisites/foundation proficiencies. The core courses provide advanced work in the areas of financial and managerial accounting, contemporary professional issues, auditing, tax, financial management, and strategic management. A strong emphasis on the development of analytical, communication, and presentation skills is evident in all courses. Elective courses require the graduate to pursue advanced work in economics and marketing and allow for additional specialization in tax or other areas of accounting or business with the consent of the student's advisor.

Graduates of this program are now successfully pursuing careers in public accounting as auditors, consultants, and tax practitioners; in industry as financial and operational managers; and in government in a variety of roles. The emphasis on writing and speaking, when combined with the emphasis on analysis and advanced technical information, is intended to prepare graduates to pursue the professional opportunities of their choice.

Some graduate assistantships are available through the College of Business Dean's Office. In addition to assistantships, some graduate scholarships and fellowships are available. To be considered for these, a student must submit a scholarship/fellowship application to the Financial Aid Office. Limited scholarship assistance is also available directly from the Accounting & Finance Department.

Course descriptions are listed alphabetically by prefix at Course Listings/Descriptions. For courses with a dash in the course number, contact the offering department for information.

Admission
Admission shall be granted to individuals who show high potential for success in postgraduate studies based on academic achievement as an upper-division undergraduate student (GPA), and on performance on the GMAT.

Application and Counseling
Inquiries should be addressed to the chairperson of the Department of Accounting & Finance. The chairperson or a representative will assist in all matters of application, admission, degree planning, and graduation. Copies of the transcripts describing prior academic work and results of the GMAT testing should be submitted at the time of application to the Office of Admissions.

Foundation Proficiencies
Admission to candidacy in the M.Acc. program is gained by demonstrating proficiency in the college's core curriculum and the following accounting courses:
ACG 3101 Intermediate Financial Accounting I 3
ACG 3111 Intermediate Financial Accounting II 3
ACG 3341 Cost Accounting & Control I 3
ACG 3351 Cost Accounting & Control II 3
ACG 3401 Accounting Information Systems 3
ACG 4201 Advanced Financial Accounting 3
ACG 4652 Auditing 3
FIN 3403 Managerial Finance 3
TAX 4002 Tax Accounting 3

These proficiencies may be demonstrated by satisfactory completion of equivalent courses or by special examination. Courses completed more than four years prior to admission must be reviewed and, in most instances, an examination to determine proficiency will be recommended.

COURSE REQUIREMENTS
Candidates admitted to the M.Acc. program are required to satisfactorily complete each core course. Admission to these courses is generally limited to M.Acc. candidates.

Required Courses (30 sh)
Core (27 sh)
ACG 6308 Advanced Managerial Accounting 3
ACG 6856 Advanced Auditing 3
ACG 6---- Financial Accounting Theory Seminar 3
ACG 6---- Accounting Information Systems 3
BUL 4360 Business Associations 3
FIN 6416 Financial Management 3
* MAN 6xxx Management Elective 3
MAR 6815 Marketing Management 3
TAX 5105 Corporate Income Tax 3

Business Elective (3 sh)
Choose one:
ACG 5658 Governmental Auditing 3
ACG 6---- Seminar in International Accounting 3
TAX 6065 Tax Data Bases, Research & Procedure 3
TAX 6405 Estate Gift & Trust Taxation 3

* If students meet AACSB requirements for management at the undergraduate level, they may take an approved elective.


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Adrienne Turner
Enrollment Services
July 1998