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Catalog Home » Graduate Programs » Lutgert College of Business » Accounting and Taxation (M.S.)

Accounting and Taxation (M.S.) 2013-2014 Catalog Year

Lutgert College of Business

Department of Accounting
(239) 590-7302
  • Accounting Concentration
  • Tax Concentration

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
  1. 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 or GRE scores.  Equivalency between the GMAT score and the GRE score is established using the ETS comparison table
    • 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 or equivalent score on GRE.
    • Total points of 1050 (GPA x 200 + GMAT) with a GMAT score of at least 450 or equivalent score on GRE.
    • 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).

  2. Applicants to the master's program in accounting and taxation must also meet the following criteria:
    • Earned 21 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


  1. Required Core Courses (12 hrs)

    • ACG 6135 Accounting Theory (3)
    • TAX 6205 Flow Through Entities (3)
    • ACG 6257 Global Reporting & Audit (3)
    • TAX 6045 Tax Research & Planning (3)

  2. Concentrations

    1. Accounting Concentration (9 hrs)

      Select three accounting (ACG) courses from the list below.
      • ACG 6205 Advanced Accounting (3)
      • ACG 6255 International Accounting (3)
      • ACG 6405 Adv Accounting Information Systems (3)
      • ACG 6655 Independent Audit II (3)
      • ACG 6905 Directed Study in Accounting (3)
      • ACG 6935 Special Topics in Accounting (3)

    2. Tax Concentration (9 hrs)

      Select three tax (TAX) courses from the list below.
      • TAX 6015 Corporate Tax Issues (3)
      • TAX 6525 International Tax Issues (3)
      • TAX 6405 Estate & Gift Tax Issues ( 3)
      • TAX 6877 Special Topics in Taxation (3)

  3. Business Elective Courses (9 hrs)

    Complete 9 credit hours of approved graduate level business courses outside the areas of accounting (ACG) and taxation (TAX). MBA Foundation courses may not be used. See college advisor for approval.  


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 six 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.

Progression Requirements
  • Maintain a minimum 3.0 cumulative grade point average on a 4.0 scale throughout the program (see the Probation/Dismissal section of the Graduate Student Guidebook).
  • A student who receives three grades of  "C" or lower is automatically suspended from the program (see the Probation/Dismissal Section of the Graduate Student Guidebook).

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