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 Foundational 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 analytic, 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. 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.

ADMISSION 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 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:

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.

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