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 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 6815 | Seminar in Financial Accounting | 3 | |
| ACG 6---- | Accounting Information Systems | 3 | |
| BUL 5xxx | Advanced Commercial Law | 3 | |
| FIN 6416 | Financial Management | 3 | |
| MAR 6815 | Marketing Management | 3 | |
| TAX 5105 | Corporate Income Tax | 3 | |
| * | 6000 Level Management Elective | 3 | |
| Business Elective (3 sh) | |||
| Choose one: | |||
| ACG 5658 | Governmental Auditing | 3 | |
| ACG 5255 | 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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