MASTER OF ACCOUNTING PROGRAM FOR NON-ACCOUNTING UNDERGRADUATE MAJORS
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1 MASTER OF ACCOUNTING PROGRAM FOR NON-ACCOUNTING UNDERGRADUATE MAJORS
2 Dear MAcc Candidate: Thank you for your interest in our Master of Accounting (MAcc) program for nonaccounting majors. Individuals with degrees in nonaccounting areas who obtain an advanced degree in accounting possess a blend of skills that is valued in the complex business environment of today. Graduates of the MAcc program are well prepared and highly recruited for careers in any field of accounting. The MAcc program also helps you meet the educational requirements to take the CPA exam and to become a Certified Public Accountant in Florida and most other jurisdictions. The MAcc degree for nonaccounting majors will take you approximately two years (six semesters) to complete. The first few semesters are devoted to completing undergraduate foundation requirements including undergraduate accounting classes (see attached list of foundation courses). You may apply for admission to the MAcc program if you have completed a four-year bachelor s degree from a regionally accredited institution, and you meet the minimum admission requirements (generally greater than a 3.00 GPA and a 550 on the GMAT). To be retained in the MAcc program, you must maintain a 3.00 GPA for the foundation courses as well as in your graduate work. If you have a business degree, or have a nonbusiness degree but have taken some of the required foundation courses, your transcript will be evaluated to determine the required remaining foundation courses to be taken. As a MAcc candidate, you will be asked to choose one of the following four majors prior to beginning graduate work: accounting, assurance services, accounting information systems, or taxation. Departmental financial aid consideration is made only for the three semesters of graduate work and is awarded on a competitive basis. Financial aid from other sources may be available while pursuing the foundation courses. You should contact the FSU Financial Aid office for more information. If you would like to discuss the program further, please contact me ( is best) for an appointment. Also, visit our web site at macc.fsu.edu. Sincerely, Rhoda Icerman [email protected] MAcc Program Advisor RBB 362
3 Master of Accounting Program for Non-Accounting Undergraduate Majors REQUIRED UNDERGRADUATE FOUNDATION COURSES Course Number ACG 2021 ACG 2071 ACG 3101 Course Name Prerequisites Comments Introduction to Financial Accounting Introduction to Managerial Accounting Financial Accounting and Reporting I None ACG 2021 ACG 2071 may be taken as a corequisite ACG 3101 ACG 3111 Financial Accounting and Reporting II ACG 3341 Cost Accounting I ACG 2071 and QMB3200 ACG4401 Accounting Information ACG 3101 and Systems CGS 2518 ACG 4632 Auditing Theory and Application I ACG 3111 and ACG 4401 TAX 4001 Federal Tax Accounting I ACG 3101 TAX 4011 Federal Tax Accounting II TAX 4001 BUL 3330 Law for Accountancy None A grade of C+ or CGS 2518 Spreadsheets for Business None A grade of C+ or ECO 2023 Principles of None A grade of C+ or Microeconomics ECO 2013 Principles of None A grade of C+ or Macroeconomics FIN 3403 Financial Management of ACG 2021 and A grade of C+ or the Firm ECO 2023 MAC 2233 Calculus for Business and MAC 1105 or A grade of C+ or Nonphysical Sciences equivalent QMB 3200 Quantitative Methods for Business Decisions CGS 2518, MAC 2233 and A grade of C+ or STA 2023 Fundamentals of Business Statistics STA 2023 None A grade of C+ or Foundation coursework GPA must be 3.00 or higher. GPA in the upper division accounting courses (ACG 3101, ACG 3111, ACG 3341, ACG 4401, ACG 4632, TAX 4001 and TAX 4011) must be 3.00 or higher. Graduate courses may be taken in the last semester of foundation coursework with the approval of the MAcc Program Director. 3
4 SAMPLE PROGRAMS OF STUDY FOR FOUNDATION COURSEWORK NON-ACCOUNTING NON-BUSINESS UNDERGRADUATE DEGREE SEMESTER 1 SEMESTER 2 SEMESTER 3 SEMESTER 4 ACG 2021 ACG 2071 ACG 3111 ACG 3341 CGS 2518 ACG 3101 ACG 4401 ACG 4632 ECO 2023 BUL 3330 FIN 3403 TAX 4011 MAC 2233 ECO 2013 TAX 4001 GRADUATE COURSE STA 2023 QMB 3200 NON-ACCOUNTING BUSINESS UNDERGRADUATE DEGREE SEMESTER 1 SEMESTER 2 SEMESTER 3 ACG 3101 ACG 3111 ACG 4632 ACG 3341 ACG 4401 TAX 4011 CGS 2518 BUL 3330 GRADUATE COURSE QMB 3200 TAX 4001 GRADUATE COURSE 4
5 ADDITIONAL INFORMATION MAcc Program for Nonaccounting Majors 1. It is not necessary to obtain a second undergraduate degree in accounting to complete the MAcc Program. Completion of the foundation courses and the MAcc Program should allow students to meet the CPA educational requirements in most states including Florida. 2. Certain College of Business and Accounting Departmental requirements are waived for students entering this program. QMB 3200 will be accepted as a corequisite rather than a prerequisite for ACG Financial Accounting and Reporting III (ACG 4201) is not required as a foundation course; however, this course may be taken as a GRADUATE level (ACG 5906) Accounting elective in the MAcc Program. A second business law course is required to meet the educational requirements to be eligible to take the CPA exam in Florida. You will need to take BUL 3350 Uniform Commercial Code Business Law Problems as a GRADUATE level non-accounting elective (BUL 5907) if you desire to take the CPA exam in Florida. 3. If you want to attend on a part-time basis you will progress through the program at a slower pace; however, courses must be taken in the appropriate sequences so that prerequisites are met. 4. If you have graduated with a business major or with course work that may satisfy certain foundation requirements, please meet with the MAcc Program Advisor to have your transcript evaluated. 5. Prospective international students must report a minimum acceptable TOEFL (100) or IELTS (7.0) score. You should communicate with the FSU International Center to ensure that you meet all other requirements for international students. 5
6 FLORIDA STATE UNIVERSITY COURSE REQUIREMENTS FOR MASTER OF ACCOUNTING DEGREE ASSURANCE SERVICES MAJOR Required Courses ACG 5135 Financial Accounting Theory and Standard Setting (summer semester only) ACG 5458 Emerging Technologies in Accounting and Auditing (spring semester only) ACG 5505 Government and Not-for-Profit Accounting and Auditing (fall or spring semester only) ACG 5635 Auditing Theory & Application II (fall semester only) ACG 5695 Challenges in Professional Accounting (fall or spring semester only) MAN 5716** Business Conditions Analysis (summer semester only) Elective Courses* Two non-accounting electives Two additional accounting or non-accounting electives One of the following two courses: ACG 5405 Advanced Accounting Information Systems (fall semester only) or ACG 5466 Enterprise Systems and Accounting (summer semester only) TOTAL REQUIREMENTS -- Eleven courses (at least 33 hours) *Accounting electives may be any 5000-level ACG or TAX course except ACG Non- Accounting electives may be selected from business graduate courses except online MBA courses that are not available to MAcc students. Additionally, selected 5000-level nonbusiness courses from relevant areas may be taken as non-accounting graduate electives, with the approval of the MAcc Program Director. NOTES: 1. Most graduate courses are offered only once a year. You should plan your complete program of studies as early as possible to make sure that you graduate on schedule. 2. **A special section of MAN 5716 will be scheduled for summer session for MAcc students. However, students may take MAN 5716 in another term when it is offered. 3. Students should not take online MBA courses without obtaining MAcc Program Director approval. 6
7 FLORIDA STATE UNIVERSITY COURSE REQUIREMENTS FOR MASTER OF ACCOUNTING DEGREE ACCOUNTING INFORMATION SYSTEMS MAJOR Required Courses ACG 5405 Advanced Accounting Information Systems (fall semester only) ACG 5458 Emerging Technologies in Accounting and Auditing (spring semester only) ACG 5466 Enterprise Systems and Accounting (summer semester only) ISM 5021*** Information and Technology Management (spring semester only on campus) ISM 5327*** Corporate Information Security (spring semester only online) MAN 5716** Business Conditions Analysis (summer semester only) One of the following ISM courses (the second ISM course recommended as a non-accounting elective): ISM 5315*** Project Management (fall semester only online) ISM 5507*** E-Business (fall semester only online) Elective Courses* Three Accounting electives One additional Accounting or a non-accounting elective TOTAL DEGREE REQUIREMENTS -- Eleven courses (at least 33 hours) *Accounting electives may be any 5000-level ACG or TAX course except ACG Non-Accounting electives may be selected from business graduate courses except online MBA courses that are not available to MAcc students. Additionally, selected 5000-level nonbusiness courses from relevant areas may be taken as non-accounting graduate electives, with the approval of the MAcc Program Director. NOTES: 1. Most graduate courses are offered only once a year. You should plan your complete program of studies as early as possible to make sure that you graduate on schedule. 2. **A special section of MAN 5716 will be offered in the summer session for MAcc students. However, students may take MAN 5716 in other semesters when it is offered. 3. Students should not take online MBA courses without obtaining MAcc Program Director approval. 4. ***These required courses are offered online and have associated online fees on top of oncampus fees. ISM 5327, ISM 5315 and ISM 5507 are offered online only. ISM 5021 is offered on-campus and online. 7
8 Required Courses FLORIDA STATE UNIVERSITY COURSE REQUIREMENTS FOR MASTER OF ACCOUNTING DEGREE CORPORATE ACCOUNTING MAJOR ACG 5356 Advanced Management Accounting (fall semester only) MAN 5716**Business Conditions Analysis (summer semester only) TAX 5015 Federal Tax Accounting II (spring semester only) If TAX 4011 taken at FSU, choose One of the following instead of TAX 5015 TAX 5065 Research in Federal Taxation (fall semester only) TAX 5105 Seminar in Corporate Income Taxation (fall semester only) TAX 5205 Seminar in Partnership Taxation (spring semester only) TAX 5405 Seminar in Federal Taxation of Estates and Gifts (summer semester only) TAX 5527 Multijurisdictional Tax Issues (spring semester only) One of the following three AIS Accounting courses ACG 5405 Advanced Accounting Information Systems (fall semester only) ACG 5458 Emerging Technologies in Accounting and Auditing (spring semester only) ACG 5466 Enterprise Systems and Accounting (summer semester only) One of the following two Financial Accounting courses ACG 5135 Financial Accounting Theory and Standard Setting (summer semester only) ACG 5505 Government & Not-for-Profit Accounting (fall or spring semester only) One of the following two Assurance Services courses ACG 5635 Auditing Theory and Application II (fall semester only) ACG 5695 Challenges in Professional Accounting (fall or spring semester only) Elective Courses* One Accounting elective Two non-accounting electives Two additional accounting or non-accounting electives TOTAL REQUIREMENTS -- Eleven courses (at least 33 hours) *Accounting electives may be any 5000-level ACG or TAX course except ACG Non- Accounting electives may be selected from business graduate courses except online MBA courses that are not available to MAcc students. Additionally, selected 5000-level nonbusiness courses from relevant areas may be taken as non-accounting graduate electives, with the approval of the MAcc Program Director. NOTES: 1. Most graduate courses are offered only once a year. You should plan your complete program of studies as early as possible to make sure that you graduate on schedule. 2. **A special section of MAN 5716 will be offered in the summer session for MAcc students. However, students may take MAN 5716 in other semesters when it is offered. 3. Students should not take online MBA courses without obtaining MAcc Program Director approval. 8
9 FLORIDA STATE UNIVERSITY COURSE REQUIREMENTS FOR MASTER OF ACCOUNTING DEGREE TAXATION MAJOR Required Courses TAX 5065 Research in Federal Taxation (fall semester only) TAX 5105 Seminar in Corporate Income Taxation I (fall semester only) TAX 5205 Seminar in Pass-Through Entities & Fiduciaries (spring semester only) TAX 5405 Seminar in Federal Taxation of Estates & Gifts (summer semester only) TAX 5527 Multijurisdictional Tax Issues (spring semester only) MAN 5716** Business Conditions Analysis (summer semester only) Elective Courses* One accounting electives Two non-accounting electives Two additional accounting or non-accounting electives TOTAL REQUIREMENTS -- Eleven courses (at least 33 hours) *Accounting electives may be any 5000-level ACG course except ACG Non-Accounting electives may be selected from business graduate courses except online MBA courses that are not available to MAcc students. Additionally, selected 5000-level nonbusiness courses from relevant areas may be taken as non-accounting graduate electives, with the approval of the MAcc Program Director. NOTES: 1. Most graduate courses are offered only once a year. You should plan your complete program of studies as early as possible to make sure that you graduate on schedule. 2. **A special section of MAN 5716 will be offered in the summer session for MAcc students. However, students may take MAN 5716 in other semesters when it is offered. 3. Students should not take online MBA courses without obtaining MAcc Program Director approval. updated 06/05/2012 9
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