The Master of Science in Accounting and Taxation (M.S.) program prepares students for careers in accounting and taxation. The program focuses on advanced technical competence in accounting and/or taxation, the effective use of technology in research and practice, effective communications with colleagues, clients and other stakeholders of diverse backgrounds, ethical responsibilities, and the development of life-long learning skills to maintain professional competence. Students may select either an accounting or tax concentration. The accounting concentration includes courses in accounting theory, international accounting, and accounting information systems. The tax concentration includes coverage of entity taxation, international taxation, tax research, and the taxation of estate and gifts.
Program Admission Requirements
General Admission Requirements
Earned undergraduate degree from a regionally accredited institution of higher learning.
Provide an official copy of all academic transcripts and Graduate Management Admission Test (GMAT) scores.
One of the following:
Minimum 3.0 GPA in upper division coursework (last 60 credit hours) or
Score of 500 or higher on the GMAT.
Total points of 1050 (GPA x 200 + GMAT) with a GMAT score of at least 400.
International students must have a satisfactory score on the TOEFL exam (minimum score of 550 paper-based, 213 computer-based, or 79 internet-based for international students from countries where English is not the primary language).
Applicants to the master's program in accounting and taxation must also meet the following criteria:
Earned 18 credit hours of upper division (3000-4000 level) accounting courses, and
27 credit hours of general business courses, with at least 12 credit hours at the upper division (3000-4000 level).
Program Requirements
Students select either the Accounting Concentration or the Tax Concentration and complete 18 hours of core and elective courses for the concentration as described in #1 and #2 below.
Core Courses for the Concentration
Accounting Concentration
Select a minimum of two accounting (ACG) courses and at least one tax (TAX) course from the list of core courses below. One course must be an international course.
ACG 6135 Accounting Theory (3)
ACG 6205 Acctg for Complex Organizations (3)
ACG 6257 Global Reporting & Audit (3)
TAX 6045 Tax Research & Planning (3)
TAX 6525 International Tax Issues (3)
Tax Concentration
Select a minimum of two tax (TAX) courses and at least one accounting (ACG) course from the list below. One course must be an international course.
ACG 6135 Accounting Theory (3)
ACG 6205 Accounting for Complex Organizations (3)
ACG 6257 Global Reporting & Audit ( 3)
TAX 6045 Tax Research & Planning (3)
TAX 6525 International Tax Issues (3)
Electives for the Concentration
After selecting three or more core courses, select the balance of the 18 hours from the following:
ACG 5655 Independent Audit II (3)
ACG 6255 International Accounting (3)
ACG 6405 Adv Accounting Information Systems (3)
ACG 6905 Directed Study in Accounting (3)
ACG 6935 Special Topics in Accounting (3)
TAX 6015 Corporate Tax Issues (3)
TAX 6205 Flow through Entities (3)
TAX 6405 Estate & Gift Tax Issues (3)
TAX 6877 Special Topics in Taxation (3)
Business elective courses
Complete 12 credit hours of approved graduate level business courses outside the areas of accounting (ACG) and taxation (TAX). At least two, but not more than three courses must be from the same area. See college advisor for approval.
TOTAL SEMESTER HOURS REQUIRED: 30 HRS
Additional Graduation Requirements
Complete a minimum of 30 credit hours
Earn a cumulative GPA of 3.0 for all coursework in the program
Satisfy all degree requirements within seven years from the time of admission to the program
Transfer Notes and Acceptable Substitutes
Students may transfer a maximum of six credit hours of approved graduate level coursework from a regionally accredited institution. All transfer courses must have been completed within the past five years with a grade of B or higher. The evaluation of academic transcripts and articulation of transfer courses must be approved by the appropriate academic department.
