ACCOUNTING

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, finance, marketing, and 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 department. 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 in the back of this catalog. For courses with a dash in the course number, contact the offering department for information.

ADMISSIONS REQUIREMENTS
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.

FOUNDATIONAL 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 I3
ACG 3111 Intermediate Financial Accounting II3
ACG 3341Cost Accounting & Control I3
ACG 3351Cost Accounting & Control II3
ACG 3401Accounting Information Systems3
ACG 4201Advanced Financial Accounting3
ACG 4652Auditing3
FIN 3403Managerial Finance3
TAX 4002Tax Accounting3

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 Accounting3
ACG 6856Advanced Auditing3
ACG 6815Seminar in Financial Accounting3
ACG 6----Accounting Information Systems3
BUL 5xxxAdvanced Commercial Law3
FIN 6416Financial Management3
MAR 6815Marketing Management3
TAX 5105Corporate Income Tax3
*6000 Level Management Elective3
Business Elective (3 sh)
Choose one:
ACG 5658 Governmental Auditing3
ACG 5255Seminar in International Accounting3
TAX 6065Tax Data Bases, Research & Procedure3
TAX 6405Estate Gift & Trust Taxation3

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


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Enrollment Services
July 1999