Curriculum

Dr. Zimmerman The Master of Accountancy consists of a common body of knowledge, a professional core, business core, communications and accounting major requirements and electives. Up to nine hours of specified, approved undergraduate courses for graduate credit may substitute for graduate hours in the Master of Accountancy degree plan. Those undergraduate courses required as part of the Accounting Major Option Requirements are counted in this limitation.

Pre-Master of Accountancy Leveling Courses (If Needed)

Common Body of Knowledge
ACCT 5301 ACCT 2301 ACCT 2302	Financial Accounting or Principles of Accounting I and Principles of Accounting II
ECON 5304 ECON 2303 ECON 2304	Business Economics or Principles of Economics I and Principles of Economics II
MKT 3300	Principles of Marketing
FIN 5305 FIN 3310	Financial Concepts and Analysis or Business Finance
BLAW 5306 BLAW 3301	Business Law and Ethics or Legal Environment of Business
QMB 5311 QMB 2301 QMB 3301 MATH 2301	Quantitative Methods in Business or Fundamentals of Business Statistics and Quantitative Methods in Business and Math for Social Sciences II

Professional Core
ACCT 3320	Accounting Systems
ACCT 3321	Intermediate Accounting I
ACCT 3322	Intermediate Accounting II
ACCT 3323	Cost Accounting
ACCT 3327	Federal Income Tax - Individuals
ACCT 4304	Auditing Principles and Procedures

Course of Study for Master of Accountancy (30 semester hours)

Business Core Requirements - Must be taken in the last semester:
MGMT 5325 MGMT 5335	Management Strategy & Policy or International Strategic Management

Communications Requirements - Choose one of the following:
COMM 5362	Organizational Communication
ENGL 5311	Persuasion and Argument
ENGL 5312	Technical Writing Seminar
ENGL 5314	Computers and Writing Seminar
ENGL 5315	Professional Writing Seminar

Accounting Major Requirements

There are two available concentrations in the Master of Accountancy program: Financial Accounting and Taxation.

A minimum of 12 of the 18 hours in the concentration must be graduate courses that are reserved exclusively for graduate students. A minimum of 21 of the 30 required hours must be graduate courses that are reserved exclusively for graduate students.

Tax Concentration (18 semester hours)
ACCT 5328	Federal Income Tax - Partnerships & Corporations *
ACCT 5322	Tax Concepts, Research and Procedures
ACCT 53XX	One approved non-tax graduate accounting elective (excluding ACCT 4325)
AND select three from the following:
ACCT 5320	Taxation of Partners, Partnership and Sub S Corporations
ACCT 5321	Advanced Topics in Federal Taxation
ACCT 5325	Estate and Gift Taxation
ACCT 5326	Advanced Corporate Taxation
* Should be taken after being admitted to the GraduateSchool. If taken prior to admittance to the Graduate School, three hours of a graduate accounting elective must be taken to fulfill this requirement.

Financial Accounting/Auditing Concentration (18 semester hours)
ACCT 53XX ACCT 53XX ACCT 53XX	Three approved graduate accounting electives
AND select three from the following:
ACCT 5302	Advanced Accounting I *
ACCT 5310	Contemporary Accounting Issues
ACCT 5323	Advanced Auditing
ACCT 5324	Computer Applications in Accounting and Auditing
* Should be taken after being admitted to the GraduateSchool. If taken prior to admittance to the Graduate School, three hours of a graduate accounting elective must be taken to fulfill this requirement.

Approved Graduate Business Electives
Any two approved graduate business electives (6 semester hours)