Accounting and Taxation (M.S.)

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

2017-2018 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.

Program Admission Requirements

See program website at URL listed above.

Program Progression And Additional Graduation 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).
  • 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.
  • 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.

Program Requirements

  1. Required Core Courses (24 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)
    TAX 6205 Flow Through Entities (3)
    TAX 6405 Estate & Gift Issues (3)

  2. Select One Elective Course from the Following (3 credits)
    ACG 6257 Global Reporting (IFRS)& Audit (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 6525 International Tax Issues (3)
    TAX 6877 Special Topics in Taxation (3)

  3. Business Elective Courses (3 credits)
    Complete 3 credit hours of approved graduate level business courses outside the area of accounting (ACG), taxation (TAX) and business law (BUL).  MBA Foundation courses will not satisfy this requirement.  See college advisor for prior approval of alternative courses.  



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: 1/20/2018.