For regular admission to the program, an undergraduate degree from an accredited college or university is required. Admission to the program is competitive, with admission granted only to students showing high promise of success in graduate business study. Admission is based on a balanced appraisal of the applicant’s total record and overall excellence. The foundation for the admission decision is the GMAT score and undergraduate academic performance. The trend of grades during undergraduate schooling, the GPA in the undergraduate major, and relevant work experience may also be considered in the admission process.

The Graduate Bulletin states the following: Basic Criteria for Consideration: (Undergraduate GPA x 200) + GMAT = 1100. GMAT Minimum of 450 is recommended. Three favorable letters of reference are also necessary for admission.

For students without adequate preparation in accounting and business, the following undergraduate equivalent courses must be taken as prerequisites to graduate study:

• Accounting Principles
• Economics
• Statistics
• Management (Organizational Behavior) and
• Finance

In addition, the undergraduate preparation must include the following accounting courses:

• Intermediate Accounting sequence
• Cost Accounting
• Accounting Systems
• Individual Income Tax
• Auditing

Any or all of these courses may be waived if the student has taken equivalent work. Prerequisite courses may also be waived through written examination (there is a fee for such examinations), or, if the student feels academically prepared and permission is granted, through appropriate business experience. Students lacking some or all of the prerequisites, if otherwise qualified, may be admitted to the graduate program with the understanding that the prerequisites will be completed as part of the program.

Hours: 30 semester hours. The program requires a minimum of 30 hours of graduate study and allows the student to follow a general or tax concentration. A student needing no prerequisites will usually complete the program in two semesters and one or two summer sessions.

The 30 hours consist of a 15-hour core, which will vary depending on the concentration (see below), and 15 hours of graduate-level electives. At least three hours of those electives must be outside the Department of Accounting.

General (Code 302C): The general concentration core requires the following 12 hours:

• ACC 5590 Advanced Accounting Topics
• ACC 5210 Advanced Managerial Accounting
• ACC 5390 Contemporary Issues in Accounting
• ACC 5535 Current Issues in Technology and AIS
• Plus a 5000-level accounting elective.

Tax (Code 302B): The tax concentration core requires the following nine hours:

• ACC 5590 Advanced Accounting Topics
• ACC 5580 Tax Planning and Research
• ACC 5280 Partnerships and S Corporations
• Plus six hours of electives, which must be 5000-level tax classes.

Language Proficiency: None required.
Comprehensive: None required.
Thesis: A student may opt to write a thesis for six hours of credit in lieu of six hours of electives.