Accounting

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Admission Requirements | Program Requirements | Graduate Courses

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Accounting Graduate Programs

The graduate programs in Accounting require a minimum of 30 credit hours. Students holding an undergraduate degree in an area other than accounting will be required to complete the Accounting Foundation (see below) in addition to the 30 semester hours in the graduate program.

Admission Requirements for Accounting Graduate Programs

To enter the graduate programs you need a Bachelor ’s degree in Accounting (or equivalent) from an accredited institution of higher education.

Applicant must meet one of the following two admissions criteria:

  1. 200 * Overall GPA (based on a 4.0 point scale) + GMAT Score ≥ 1020
  2. or

  3. 200 * last 60 semester hours (or equivalent) + GMAT Score ≥ 1080

Regardless of the total points, the minimum acceptable GMAT Score is 420 and the minimum acceptable GPA is 2.50. GMAT scores used for admission must be taken within the past five years.

The GMAT will be waived if one of the following two criteria is met:

  1. Applicant has passed all parts (or levels) of a professional licensing exam in accounting, finance or law
  2. or

  3. Applicant has at least 5 years of senior-level professional experience in accounting or taxation. In this case, a resume and personal interview are required. The program coordinator will decide whether or not to waive the GMAT based on experience and that decision is final.

Program Requirements

Accounting Foundation (24 hours)

Students with an undergraduate degree other than an accounting degree from an accredited university are required to complete the following accounting courses or equivalents before proceeding in the MACC or MST courses:

    ACCT 3311 Intermediate Financial Accounting I
    ACCT 3312 Intermediate Financial Accounting II
    ACCT 3321 Federal Taxation I
    ACCT 3330 Intermediate Cost and Managerial Accounting I
    ACCT 3341 Accounting Information Systems
    ACCT 3361 Governmental/Not-for-Profit Accounting
    ACCT 4314 Advanced Financial Accounting
    ACCT 4351 Auditing I

Attempt Limit for Graduate Accounting Classes

Policy: Students are limited to a maximum of two attempts in each graduate accounting course.

Definition: An “attempt” is defined as either a full-term enrollment with a letter grade or Incomplete being posted or a partial-term enrollment that lasts beyond the drop deadline but ends with a withdrawal and a W being posted to the transcript. A “successful completion” is defined as a grade of B or greater in the course. If a student drops, withdraws, or requests an incomplete this will not be considered a successful completion.

Effective Date: This policy will be effective starting in fall semester 2009. Attempts prior to this effective date will not be counted in the application of this policy.

Right of Appeal: Students with extenuating circumstances may appeal the application of this policy to the department chair. If a waiver of the policy is granted for a particular course, the student must enroll in that class within 12 months of the date that the waiver was granted (or in the next term the course is offered if the course is not offered within the next 12 months) and successfully complete the course in that term.

Master of Accountancy

The Master of Accountancy (MACC) requires completion of the following 30 semester hours:

Master of Accountancy Core Courses (12 hours)

    ACCT 7361 Auditing Theory and Practice II
    ACCT 7362 Advanced Topics in Accounting Information Systems
    ACCT 7363 Accounting Theory and Research
    ACCT 7364 Advanced Topics in Managerial Accounting
    Master of Accountancy Breadth Courses (12 hours)
    Four (4) approved graduate accounting or taxation courses. Students may include one (1) approved graduate-level Finance course in their breadth courses.
    Electives (6 hours)
    Six (6) semesters hours from any approved graduate course.

Certain graduate business courses cannot be used to fulfill either the breadth or elective requirements in the MACC (e.g. MBA Foundation courses, ACCT 7304 or ACCT 7330.)

Students may count a maximum of 6 credits at the 5000-level towards the Masters in Accountancy program requirements.

If a student receives more than 2 grades of C or lower, he or she will be dropped from the program.


Master of Science in Taxation

The Master of Science in Taxation (MST) requires completion of the following 30 semester hours:

Master of Taxation Core Courses (12 hours)

    ACCT 7355 Research in Federal Taxation
    ACCT 7356 Federal Corporate Taxation
    ACCT 7360 Taxation of Pass-Through Entities
    ACCT 7370 Estate and Gift Taxation
    Master of Taxation Breadth Courses (12 credits)
    Four (4) approved graduate accounting or taxation courses. Student may include one (1) approved graduate-level Finance course in their breadth courses.
    Electives (6 credits):
    Six (6) semester hours from any approved graduate course.

Certain graduate business courses cannot be used to fulfill either the breadth or elective requirements in the MACC or MST (e.g. MBA Foundation courses, ACCT 7304 or ACCT 7330.)

Students may count a maximum of 6 credits at the 5000-level towards the Master of Science in Taxation program requirements.

If a student receives more than 2 grades of C or lower, he or she will be dropped from the program.

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