Program Requirements
Students who meet all entrance requirements and enroll on a full-time basis can complete the program in 12 months. Part-time students, by completing 2 courses each semester and one each summer, can complete the program in 24 months. A student may elect to take up to 6 years to complete a graduate degree.
Core Courses (18 credit hours)
ACCT 605 - Accounting Theory and Research
Conceptual framework of financial accounting, cash flows, financial statements, intangibles,
and revenue recognition. Emphasis on accounting and tax research methodology and tools.
ACCT 615 - Accounting Theory and Practice
Liabilities, stockholders鈥� equity, investments, income taxes, pensions, leases, accounting
changes, and disclosure issues.
ACCT 616 - Advanced Accounting Theory and Practice
Consolidated financial statements, international accounting, not-for-profit accounting,
and advanced issues.
ACCT 620 - Income Tax Theory and Applications
Federal income tax theory and research; corporations, partnerships, sub-S corporations,
LLCs and LLPs, estates and trusts; advanced property transactions including tax deferred
exchanges, conversions and recapture.
ACCT 625 - Advanced Accounting Information Systems
Current technology issues and impact on Accounting profession are covered. Topics
include internal controls, business processes, systems development, IT controls and
database concepts.
ACCT 640 - Auditing
Standards and principles of internal and external auditing, regulatory agency promulgations,
and application of the standards and principles in audit and assurance services.
Elective Courses (12 credit hours)
To satisfy the 12 credit hours of electives, students may select from the following list of accounting courses:
ACCT 601 - Financial Analysis
Concepts of financial and industry analysis with emphasis on evaluation of corporate
performance and financial strength.
ACCT 635 - Governmental and Nonprofit Accounting
Concepts of financial reporting models and practices used in government and nonprofit
entities.
ACCT 645 - Advanced Individual Taxation
Emphasis on topics affecting high-wealth individuals such as taxation of investments,
charitable giving, alternative minimum tax, foreign income and assets, and compensation
and retirement planning.
ACCT 651 - Advanced Managerial Accounting
Concepts underlying financial reports, management applications of cost, and accounting
measurement.
ACCT 660 - International Accounting
An overview of international business and international accounting. Comparisons of
domestic and international business models, financial reporting frameworks, government,
and taxation. May include a travel component.
ACCT 683 - Accounting Internship
A supervised work situation providing in-depth experience in Accounting practices.
S/U grading.
Courses from other graduate business programs may also be used to satisfy elective requirements, as approved by the Director of Graduate Programs for the College of Business.
