Jun 14, 2024  
2020-2021 Graduate Bulletin 
2020-2021 Graduate Bulletin [ARCHIVED CATALOG]

Department of Accounting

Return to {$returnto_text} Return to: Walker College of Business


Penelope Bagley,  Chair


Lynn Stallworth, Graduate Program Director 


The basic educational objective of the MS in Accounting is to provide advanced education to meet the needs of persons planning careers in accounting at the professional level. The MS in Accounting program offers courses of study which greatly enhance success in completing certifying examinations needed for designation as Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Internal Auditor (CIA), and other professional designations. Additionally, the program broadens the general business knowledge and intensifies accounting knowledge of its graduates so as to improve their performance beyond the entry/certification stage in their professional careers.

Application for admission to the MS program will be open to any graduate of an accredited four-year baccalaureate program. Admission is competitive, with admission granted only to students showing high promise of success in graduate business study. Admission to the MS program 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, including the trend of grades during undergraduate schooling and the GPA in the undergraduate major. Relevant work experience may also be considered in the admission process.

For students without adequate preparation in accounting and business, the following undergraduate equivalent courses that are prerequisite to graduate study must be completed: Accounting Principles, Economics, Statistics, Behavioral Science, and Finance.

In addition, the undergraduate preparation must include the following accounting courses: Intermediate Accounting sequence; Cost Accounting; Accounting Systems; Individual Income Taxation; 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 or, if approved, through appropriate business experience. There is a fee for written examinations. Students lacking 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.

The program requires a minimum of 30 semester hours of graduate study and allows the student to follow a general concentration or a tax concentration. A student needing no prerequisites will usually complete the program in two semesters and a summer. For students with majors in other academic disciplines, it will take longer, depending on the required prerequisites.


    Master of Science



      Prerequisite to enrollment in a graduate course offered by the Department of Accounting is admission to the MS in Accounting program, or permission of the instructor and the departmental chair.

      Return to {$returnto_text} Return to: Walker College of Business