Master of Accounting Program

Revised: October 31, 2003

General Information:

The goal of the Master of Accounting degree program is to provide accounting education to a diverse group of students to help them become successful professionals in local, national and global enterprises.  This goal will be accomplished by providing programs that aid them in developing technical, analytical, communication, interpersonal, and lifelong learning skills.  The Master of Accounting degree program is designed to meet the general education goals established by the American Institute of Certified Public Accountants and may be used to meet educational requirements for the Florida CPA certificate.  It is a carefully planned, rigorous program.  The program prepares students for careers in all areas of accounting, including fulfilling some of the necessary qualifications for professional examinations such as the CPA, the CMA and the CIA.

Admission Forms and Information

Requirements and Suggested Electives

 

The Masters of Accountancy Program is designed to prepare students for professional careers in accounting.   Students may be admitted with or with an undergraduate accounting degree.  Two programs of study are listed depending on whether the student has an undergraduate accounting degree.

 

When planning the graduate program, the student should consider career paths and whether the student wishes to sit for the CPA exam.  Following are possible course combinations depending on the interests of the student.

 

MAC Program for students without an undergraduate accounting degree

(30 hours)

GEB 6215 – Graduate Business Communications Applications

ACG 6135 – Advanced Accounting Theory

ACG 6137 – Financial Reporting and Accounting Concepts (integrates with GEB 6215)

ACG 6315 – Advances Analysis and Application of Accounting Data  (It is unclear now whether this course counts towards the CPA exam in Florida)

ACG Elective

ACG Elective

ACG Elective

ACG Elective

ACG Elective

Elective

Note:  Students taking all accounting electives will have 24-27 hours toward the CPA exam.  36 hours of upper division accounting courses are required in Florida to sit for the CPA exam

Note:  5000 level courses may count toward 6 hours of the electives.  Students MUST have prior written approval from the School of Accounting Director of Masters Programs in order for these to count towards the degree.

 

For MACC students without an undergraduate accounting degree:  suggested Electives for preparation for the CPA exam (Florida CPA exam requirements can be found at: Click here )

ACG 3151 (formerly ACG 3123) Intermediate 3  (does not count toward the graduate degree)

 

ACG 4651 Auditing  (does not count toward the graduate degree)

ACG 5205 Advanced Accounting I

ACG 5505 Government Accounting Theory

ACG 6475 Advanced Accounting Information Systems

ACG 6815 Accounting Research

ACG 6025 Concepts of Federal Income Tax

ACG 6105 Corporate Taxation

 

MAC Program for students with an undergraduate accounting degree

(30 hours)

GEB 6215 --  Graduate Business Communications Applications

ACG 6135 – Advanced Accounting Theory (integrates with GEB 6215)

ACG Elective

ACG Elective

ACG Elective

ACG Elective

ACG Elective

Elective

Elective

Elective

Note:  5000 level courses may count toward 6 hours of the electives.  Students MUST have prior written approval from the School of Accounting Director of Masters Programs in order for these to count towards the degree.

 

For MACC students with an undergraduate accounting degree:  suggested electives to strengthen preparation for the CPA exam (Florida CPA exam requirements can be found at: Click here )

ACG 5205 Advanced Accounting I

ACG 5505 Government Accounting Theory

ACG 6815 Accounting Research

 

Suggested Electives for Various Career Paths:

 

 

Suggested electives for career path in Internal Auditing

ACG 5645 Internal Auditing

ACG 6475 Advanced Accounting Information Systems

ACG 6625 EDP Auditing

ACG 6656 Advanced Auditing Theory and Practice

ACG 6675 Operational Auditing

 

Suggested electives for career path in Forensic Accounting

ACG 6686 Accounting Fraud Examination Concepts

ACG 6687 Accounting Fraud Examination Conduct and Procedures

ACG 6935 Consulting for Accounting

TAX 6XXX Forensic Accounting Fraud and Taxation

 

Suggested electives for career path in Information Systems

ACG 6465 Accounting for E-commerce

ACG 6475 Advanced Accounting Information Systems

ACG 6625 EDP Auditing

 

Suggested electives for career path in International Accounting

ACG 6275 International Accounting

ACG 6935 International Study Tour Abroad

TAX 6525 International Tax

 

Suggested electives for career path as a CFO

ACG 5386 Business and Financial Analysis

ACG 6175 Financial Statement Analysis

ACG 6367 Advanced Cost Accounting Theory and Practice

ACG 6595 Accounting and Government Regulation (if offered)

ACG 6815 Accounting Research

 

Suggested electives for career path in Public Accounting (student should also plan on sitting for the CPA exam)

ACG 5205 Advanced Accounting I

ACG 5505 Government Accounting Theory

ACG 6475 Advanced Accounting Information Systems

ACG 6625 EDP Auditing

ACG 6656 Advanced Auditing Theory and Practice

ACG 6815 Accounting Research

 

Admission questions should be initially directed to Fred Taylor at ftaylor@fau.edu or (561) 297-3196 or (561) 297-3650.  Advising and program questions should be directed to Dr. Kim Dunn at kdunn@fau.edu or (561) 297-3643