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MACCT Concentration Information Prior to Fall 2009

The following guidelines are for students admitted to the program prior to the Fall 2009 term.
For students admitted for the Fall 2009 term or subsequent terms, you can view your track guidelines here.

The Department offers three tracks within the Masters of Accounting Program (33-hour program of study). The Advanced & Tax Tracks are for students with an undergraduate degree in accounting. The Professional Track for students without an undergraduate degree in accounting (For example, Psychology, History, English, Finance or MIS).

The Advanced Track (Prior to Fall 2009 Term)

The Master of Accounting degree requires 33 hours of study. The Advanced Track consists of a minimum of 15 hours and a maximum of 24 hours of graduate accounting coursework of which no more than 6 hours may be in taxation, plus a minimum of 9 hours of non-accounting electives at the graduate level. This program is intended for students with an undergraduate degree or concentration in accounting wishing to pursue advanced studies in accountancy.

Elective Classes:
Students may select from the following classes provided they have not taken the undergraduate equivalent.

  • MGMT 544 – Assurance Services
  • MGMT 545 - Accounting Theory and its Development
  • MGMT 546 – Financial Accounting III
  • MGMT 548 - Seminar in International Accounting
  • MGMT 549 – Accounting Information & Control Systems
  • MGMT 550 - Professional Accounting
  • MGMT 559 - Law for Accountants
  • MGMT 594 - Special Topics
  • MGMT 640 - Accounting for Not-for-Profit Organizations
  • MGMT 641 - Forensic Accounting

Taxation Classes: (Maximum 6 hours)

  • MGMT 542 - Seminar in Individual Tax Planning
  • MGMT 543 - Seminar in Business Tax Planning
  • MGMT 547 – Tax Research Procedures and Compliance
  • MGMT 590 – Corporate Taxation
  • MGMT 591 – Estate & Gift Taxation
  • MGMT 592 – Partnership and LLC Taxation
  • MGMT 593 – Real Estate Taxation

Program Admission Requirements:
Admission to the track will require an undergraduate accounting degree or concentration.

The Professional Track (Prior to Fall 2009 Term)

The Master of Accounting degree requires 33 hours of study. The Professional Track consists of 24 specified hours of graduate accounting coursework and a minimum of 9 hours of non-accounting electives at the graduate level . This program is designed for non-accounting undergraduate students who wish to enter public accounting as a certified professional.

Required Classes:

  • MGMT 540 - Financial Accounting I
  • MGMT 541- Financial Accounting II
  • MGMT 542 – Seminar in Individual Tax Planning
  • MGMT 543 – Seminar in Business Tax Planning
  • MGMT 544 – Assurance Services
  • MGMT 546 – Financial Accounting III
  • MGMT 549 – Accounting Information & Control Systems
  • MGMT 640 – Accounting for Not-for-Profit Organizations

Program Admission Requirements:
Admission to the track will require completion of the following graduate prerequisite courses unless transferred in from an accredited institution approved by the program director or graduate programs advisor.

  • MGMT 502 – Accounting Management Information Systems (Introductory financial accounting)
  • MGMT 503 – Managerial/Cost Accounting

The Tax Track (Prior to Fall 2009 Term)

The Master of Accounting degree program requires 33 hours of study. The tax track consists of a minimum of 15 hours of graduate level taxation classes and up to an additional 9 hours of graduate level accounting and/or taxation classes, plus a minimum of 9 hours of graduate level non-accounting electives. This program is intended for students with an undergraduate degree in accounting wishing to pursue advanced studies in taxation.

Elective Classes:
Students may select from the following graduate level taxation classes providing they have not taken the undergraduate equivalent.

  • MGMT 542 – Seminar in Individual Tax Planning
  • MGMT 543 – Seminar in Business Tax Planning
  • MGMT 547 – Tax Research Procedures and Compliance
  • MGMT 590 – Corporate Taxation
  • MGMT 591 – Estate & Gift Taxation
  • MGMT 592 – Partnership and LLC Taxation
  • MGMT 593 – Real Estate Taxation

Additional classes not to exceed 9 hours may be selected from the following graduate level accounting classes providing they have not taken the undergraduate equivalent:

  • MGMT 544 – Assurance Services
  • MGMT 545 - Accounting Theory and its Development
  • MGMT 546 – Financial Accounting III
  • MGMT 548 - Seminar in International Accounting
  • MGMT 549 – Accounting Information & Control Systems
  • MGMT 550 - Professional Accounting
  • MGMT 559 - Law for Accountants
  • MGMT 594 - Special Topics
  • MGMT 640 - Accounting for Not-for-Profit Organizations
  • MGMT 641 - Forensic Accounting