Academic Catalog
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The Master of Science (M.S.) in Accounting and Taxation 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.
Completion of the M.S. in Accounting and Taxation program at FGCU satisfies the State of Florida Certified Public Accountant (CPA) educational licensure requirements. Click here for more information https://www.myfloridalicense.com/intentions2.asp?chBoard=true&boardid=01&SID=
Combined 5-year B.S. Accounting and M.S. Accounting and Taxation program.
The Accounting Department offers a highly selective and competitive combined degree (B.S. and M.S.) program which offers an accelerated curriculum that can be completed in five years. A student enrolled in the combined program will earn the bachelor’s degree upon completion of the undergraduate program and the master’s degree upon completion of the graduate program. Prospective students should contact the Lutgert College of Business, Graduate Programs Coordinator, for more information regarding admission and program requirements.
See program website at URL listed above.
- 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).
- Complete a minimum of 30 credits.
- 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.
- Students may transfer a maximum of 6 credits of approved graduate level coursework from an institution that maintains accreditation by a U.S. Department of Education sanctioned accrediting body (https://www2.ed.gov/admins/finaid/accred/index.html) or equivalent foreign 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.
- Submit an application for graduation by the semester deadline listed in the FGCU Academic Calendar.
- Students must register for a minimum of one credit during the semester in which they apply for graduation.
- Earn more than 50% of the credits toward the degree through FGCU.
Course waiver: The program is divided into 12 credits of foundation courses, 18 credits of required courses in the major, 3 credits of restricted electives, and 9 credits of concentration courses. Up to a maximum of 12 credits of foundation courses may be waived by students who have an undergraduate degree in accounting from an institution that maintains accreditation by a U.S. Department of Education sanctioned accrediting body or equivalent foreign institution within the last six years with a grade of C or higher. Course equivalencies are as follows: (Note: without waivers, the program length is 42 credits).
- ACG 5005 Graduate Financial Accounting (3) - ACG 4123 Intermediate Fin. Acct. III (3)
- ACG 5347 Graduate Cost Accounting (3) - ACG 3341 Cost Accounting (3)
- ACG 5627 Systems Auditing (3) - ACG 3401 Accounting Information Systems & ACG 4632 Independent Audit I (3)
- TAX 5005 Graduate Taxation I (3) - TAX 4011 Federal Tax Accounting II (3)
Students with an undergraduate degree in accounting can complete the degree in 30 credits. Students with other undergraduate business degrees may require up to 42 credits to complete the degree. The number of credits required is determined by the student's prior undergraduate or graduate course work.
- Foundation Courses (12 credits)
ACG 5005 Graduate Financial Accounting (3)
ACG 5347 Graduate Cost Accounting (3)
ACG 5627 Systems Auditing (3)
TAX 5005 Graduate Taxation I (3) - Required Courses in the Major (18 credits)
ACG 6135 Accounting Theory (3)
ACG 6205 Advanced Accounting (3)
ACG 6405 Adv Acct Information Systems (3)
ACG 6655 Independent Audit II (3)
BUL 6831 Law & Business II (3)
TAX 6045 Tax Research & Planning (3) -
Restricted Electives in the Major (3 credits)
ACG 6257 Global Reporting (IFRS)& Audit (3)
ACG 6841 Advanced Accounting Analytics (3)*
ACG 6905 Directed Study in Accounting (3)
ACG 6935 Special Topics in Accounting (3)
ACG 6940 Accounting Internship (3)
BUL 6935 Special Topics in Business Law (3)
TAX 6015 Corporate Tax Issues (3)
TAX 6405 Estate and Gift Issues (3)
TAX 6525 International Tax Issues (3)
TAX 6877 Special Topics in Taxation (3) -
Concentration (9 credits)
Select one grouping:
Analytics Concentration
ACG 6841 Advanced Accounting Analytics (3)*
ISM 6136 Predictive Analytics (3)
QMB 6303 Data Driven Decision-Making (3)
No concentration noted on transcript
TAX 6205 Flow Through Entities (3)
TAX 6875 Contemporary Tax Topics (3)
Plus an additional 3 credits of approved graduate level business courses outside the area of
accounting (ACG), taxation (TAX) and business law (BUL). M.B.A. Foundation courses will not
satisfy this requirement. See college advisor for prior approval of alternative courses.
*This course cannot be used to satisfy more than one program requirement.
