Accounting and Taxation (M.S.)

Lutgert College of Business
Department of Accounting
(239) 590-7302

2014-2015 Catalog Year

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

See program website at URL listed above.

Program Requirements

  1. Required Core Courses (21 hrs)
    • ACG 6135 Accounting Theory (3)
    • ACG 6305 Advanced Accounting (3)
    • ACG 6655 Independent Audit II (3)
    • BUL 6831 Business Law II (3)
    • TAX 6045 Tax Research & Planning (3)
    • TAX 6205 Flow Through Entities (3)
    • TAX 6877 Special Topics in Taxation (3)

  2. Select One Elective Course from the Following (3 hrs)
    1. ACG 6257 Global Reporting and Auditing (3)
    2. ACG 6405 Adv Accounting Information Systems (3)
    3. ACG 6905 Directed Study in Accounting (3)
    4. ACG  6935 Special Topics in Accounting (3)
    5. ACG 6940 Accounting Internship (3)
    6. BUL 6935 Special Topics in Business Law (3)
    7. TAX 6015 Corporate Tax Issues (3)
    8. TAX 6405 Estate & Gift Tax Issues (3)
    9. TAX 6525 International Tax Issues (3)

  3. Business Elective Courses (6 hrs)

    Complete 6 credit hours of courses at the 5000 level or above with the prefixes FIN, GEB, ISM, MAN, MAR, QMB, or TRA.  MBA Foundation courses (ACG 6025, ECO 5005, FIN 5405, ISM 6021, MAN 6055, MAR 6805, QMB 6305, and QMB 6603) may not be use.  See college advisor for prior approval of alternative courses.  


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

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).

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.

The information contained in this catalog excerpt is intended for informational purposes only. Every effort is made to provide this information as accurately as possible at the time of publication; however, the university reserves the right to revise any section or part without notice or obligation.
Printed on: 3/27/2015.