
MAcc, 3/2 Program & JD/MAcc curriculum
Master of Accounting
1. Required accounting coursework—6 credits
| ACG 5226 | Advanced Accounting (ACG 5647 “C”, TAX 5027 “C” & MAcc student) | 2 |
| ACG 5815 | Accounting Regulation (ACG 5647 “C” & MAcc student) | 2 |
| TAX 5065 | Tax Professional Research (TAX 5027 “C” & MAcc student) | 2 |
2. Additional accounting coursework—14 credits
A. Must include all of the following auditing courses—4 credits:
| ACG 6635 | Issues in Audit Practice (ACG 5226 “C” & ACG 5815 “C” & MAcc student) | 2 |
| ACG 6697 | Information Systems Assurance (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
B. Must include at least 6 credits from:
| ACG 6685 | Forensic Accounting (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6175 | Financial Reporting & Analysis (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6691 | International Auditing (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6841 | Data Analytics for Accounting (ACG 5226, “C” & MAcc student) | 2 |
C. Other courses to earn the minimum 14 credits required of part 2:
| ACG 5505 | Governmental Accounting (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6136 | Accounting Theory (ACG 5815 “C” & MAcc student) | 2 |
| ACG 6107 | Accounting for Income Taxes (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6105 | Corporate Taxation (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6115 | Advanced Corporate Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6205 | Partnership Taxation (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6526 | International Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6877 | State & Local Taxation (TAX 6105 “C” & MAcc student) | 2 |
3. Required business core coursework—8 credits
| MAN 5246 | Organizational Behavior | 2 |
| MAN 6724 | Strategic Management | 2 |
| BUL 5832 | Commercial Law for Accountants | 2 |
| GEB 6229 | Professional Communication for Accountants | 2 |
4. Required information systems course—2 credits
Must include 2 credits from the following courses (students who completed ISM 6129, ISM 6405, or ISM 6485 prior to Fall 2019 will have fulfilled this requirement):
| ISM 6128 | Advanced Business Systems Design & Development 1 | 2 |
| ISM 6222 | Business Telecommunications Strategy & Applications 1 | 2 |
| QMB 6358 | Statistical Analysis for Managerial Decisions 1 | 2 |
5. Required approved business electives—4 credits
Enhance the student’s plan of study by allowing them to explore a business area relating to their career goals. Graduate business courses satisfying the approved elective requirement are listed under course availability.
Note: A maximum of 2 credits of accounting MAcc coursework may be used towards the approved business elective requirement (providing the accounting course was not used to complete the minimum accounting hours required of parts 1 or 2 listed above).
Total hours required to complete the MAcc—Concentration in Auditing: 34
Note: Total hours increase by the student’s unmet preparatory coursework.
1. Required accounting coursework—6 credits
| ACG 5226 | Advanced Accounting (ACG 5647 “C”, TAX 5027 “C” & MAcc student) | 2 |
| ACG 5815 | Accounting Regulation (ACG 5647 “C” & MAcc student) | 2 |
| TAX 5065 | Tax Professional Research (TAX 5027 “C” & MAcc student) | 2 |
2. Additional accounting coursework—14 credits
A. Must include all of the following tax courses—6 credits):
| TAX 6105 | Corporate Taxation (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6115 | Advanced Corporate Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6205 | Partnership Taxation (TAX 5065 “C” & MAcc student) | 2 |
B. Must include at least 4 credits from the following tax courses:
| ACG 6107 | Accounting for Income Taxes (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6526 | International Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6877 | State & Local Taxation (TAX 6105 “C” & MAcc student) | 2 |
C. Other courses to earn the minimum 14 credits required of part 2:
| ACG 5505 | Governmental Accounting (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6136 | Accounting Theory (ACG 5815 “C” & MAcc student) | 2 |
| ACG 6635 | Issues in Audit Practice (ACG 5226 “C” & ACG 5815 “C” & MAcc student) | 2 |
| ACG 6697 | Information Systems Assurance (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6685 | Forensic Accounting (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6175 | Financial Reporting & Analysis (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6691 | International Auditing (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6841 | Data Analytics for Accounting (ACG 5226, “C” & MAcc student) | 2 |
3. Required business core coursework—8 credits
| MAN 5246 | Organizational Behavior | 2 |
| MAN 6724 | Strategic Management | 2 |
| BUL 5832 | Commercial Law for Accountants | 2 |
| GEB 6229 | Professional Communication for Accountants | 2 |
4. Required approved business electives—6 credits
Enhance the student’s plan of study by allowing them to explore a business area relating to their career goals. Graduate business courses satisfying the approved elective requirement are listed under course availability.
Note: A maximum of 2 credits of accounting MAcc coursework may be used towards the approved business elective requirement (providing the accounting course was not used to complete the minimum accounting hours required of parts 1 or 2 listed above).
Total hours required to complete the MAcc—Concentration in Taxation: 34
Note: Total hours increase by the student’s unmet preparatory coursework.
1. Required accounting coursework—6 credits
| ACG 5226 | Advanced Accounting (ACG 5647 “C”, TAX 5027 “C” & MAcc student) | 2 |
| ACG 5815 | Accounting Regulation (ACG 5647 “C” & MAcc student) | 2 |
| TAX 5065 | Tax Professional Research (TAX 5027 “C” & MAcc student) | 2 |
2. Additional accounting coursework—14 credits
A. Must include at least 2 credits of financial accounting from:
| ACG 5505 | Governmental Accounting (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6136 | Accounting Theory (ACG 5815 “C” & MAcc student) | 2 |
| ACG 6175 | Financial Reporting and Analysis (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6841 | Data Analytics for Accounting (ACG 5226, “C” & MAcc student) | 2 |
B. Must include at least 2 credits of auditing from:
| ACG 6635 | Issues in Audit Practice (ACG 5226 “C” & ACG 5815 “C” & MAcc student) | 2 |
| ACG 6697 | Information Systems Assurance (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6685 | Forensic Accounting (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
C. Must include at least 2 credits of taxation from:
| ACG 6107 | Accounting for Income Taxes (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6105 | Corporate Taxation (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6205 | Partnership Taxation (TAX 5065 “C” & MAcc student) | 2 |
D. Other courses to earn the minimum 14 credits required of part 2:
| ACG 6691 | International Auditing (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| TAX 6115 | Advanced Corporate Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6526 | International Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6877 | State & Local Taxation (TAX 6105 “C” & MAcc student) | 2 |
3. Required business core coursework—8 credits
| MAN 5246 | Organizational Behavior | 2 |
| MAN 6724 | Strategic Management | 2 |
| BUL 5832 | Commercial Law for Accountants | 2 |
| GEB 6229 | Professional Communication for Accountants | 2 |
4. Required approved business electives—6 credits
Enhance the student’s plan of study by allowing them to explore a business area relating to their career goals. Graduate business courses satisfying the approved elective requirement are listed under course availability.
Note: A maximum of 2 credits of accounting MAcc coursework may be used towards the approved business elective requirement (providing the accounting course was not used to complete the minimum accounting hours required of parts 1 or 2 listed above).
Total hours required to complete the MAcc—No Concentration: 34
Note: Total hours increase by the student’s unmet preparatory coursework.
3/2 Program
The course sequencing listed below is a general suggestion and assumes students enter UF with no incoming credit. Individual course plans will vary. Students are strongly encouraged to meet with an academic advisor regularly to develop an individualized plan of study.
Semester 1—Fall – 14 credits
| ECO 2023 Principles of Microeconomics (GE-S) | 4 credits |
| Quest 1 (GE-H) | 3 credits |
| MAC 2233 Survey of Calculus 1 (State Core GE-M) | 3 credits |
| Composition (State Core GE-C) (WR-6) | 3 credits |
| Elective | 1 credit |
Minimum Tracking Requirements for Universal Tracking Term 1 (UT1):
- Maintain a minimum 3.0 UF GPA.
- Maintain a minimum 3.0 preprofessional GPA.
- Complete a total of two critical tracking courses.
Semester 2—Spring – 16 credits
| ECO 2013 Principles of Macroeconomics (State Core GE-S) | 4 credits |
| GEB 2216 Professional Business Writing (GE-C, WR-6) | 3 credits |
| MAC 2234 Survey of Calculus 2 (GE-M) | 3 credits |
| Humanities (State Core GE-H) | 3 credits |
| Biological or Physical Sciences (State Core GE-B or P) | 3 credits |
Minimum Tracking Requirements for UT2:
- Maintain a minimum 3.0 UF GPA.
- Maintain a minimum 3.0 preprofessional GPA.
- Complete a total of four critical tracking courses.
- Complete MAC 2233 or equivalent.
*Note: Quest 1 should be completed no later than UT2.
Semester 3—Fall – 15 credits
| ACG 2021 Introduction to Financial Accounting | 4 credits |
| CGS 2531 Problem Solving Using Computer Software (GE-M) Recommended alternative: ISM 3013 | 3 credits |
| GEB 3218 Professional Speaking | 3 credits |
| Humanities with International and Writing (GE-H and N, WR-6) | 3 credits |
| Elective | 2 credits |
Minimum Tracking Requirements for UT3:
- Maintain a minimum 3.0 UF GPA.
- Maintain a minimum 3.0 preprofessional GPA.
- Complete a total of six critical tracking courses.
- Earn a minimum grade of “B” in ACG 2021.
Semester 4—Spring – 15 credits
| ACG 2071 Introduction to Managerial Accounting | 4 credits |
| STA 2023 Introduction to Statistics | 3 credits |
| Quest 2 (GE-B or P) | 3 credits |
| Social and Behavioral Sciences with Writing (GE-S, WR-6) | 3 credits |
| Elective | 2 credits |
Minimum Tracking Requirements for UT4:
- Maintain a minimum 3.0 UF GPA.
- Maintain a minimum 3.0 preprofessional GPA.
- Complete all critical tracking courses.
- Earn a minimum grade of “B” in ACG 2071.
- Complete all general education requirements, International/Diversity focus, and writing requirement courses.
Recommended Summer Semester – 8 credits
| MAN 3025 Principles of Management Prerequisite: ECO 2013, ECO 2023 or AEB 2014, and sophomore standing | 4 credits |
| MAR 3023 Principles of Marketing Prerequisite: ECO 2013, ECO 2023 or AEB 2014, and sophomore standing | 4 credits |
Semester 5—Fall – 16 credits
| ACG 3401 Business Processes & Accounting Info. Systems Prerequisite: ACG 2021—B, ACG 2071—B, and CGS 2531 or ISM 3013 | 4 credits |
| ACG 3101 Financial Accounting and Reporting 1 Prerequisite: ACG 2021—B, ACG 2071—B | 4 credits |
| QMB 3250 Statistics for Business Decisions Prerequisite: STA 2023 | 4 credits |
| FIN 3403 Business Finance Prerequisite: If sophomore, then ACG 2021 and ECO 2023 or If junior, then ACG 2021 | 4 credits |
Semester 6—Spring – 16 credits
- Apply for admission to 3/2 Program
- Recruit for Summer Leadership Programs – must be on track for semester 6
| ACG 4111 Financial Accounting and Reporting 2 Prerequisite: ACG 3101—C, FIN 3403 | 4 credits |
| ACG 4341 Cost and Managerial Accounting Prerequisite: ACG 3101—C, ACG 3401—C, QMB 3250, MAC 2234 | 4 credits |
| GEB 3373 International Business Prerequisite: MAN 3025 and MAR 3023 | 4 credits |
| QMB 3302 Found. of Business Analytics & Artificial Intelligence Prerequisite: MAC 2233 or MAC 2311 | 4 credits |
Recommended Summer Semester
| BUL 4310 The Legal Environment of Business Prerequisite: Junior standing or sophomore standing and ECO 2023 | 4 credits |
Semester 7—Fall – 12 credits
- Admitted to Graduate School, graduate standing
- Recruit for spring or summer internship – must be on track for semester 7
| *ACG 5637 Auditing 1 (Module 1) Prerequisite: ACG 4111—C, ACG 4341—C, accounting majors only | 2 credits |
| *ACG 5647 Auditing 2 (Module 2) Prerequisite: ACG 5637 – C, accounting majors only | 2 credits |
| *TAX 5025 Federal Income Tax 1 (Module 1) Prerequisite: ACG 4111—C, ACG 4341 – C, accounting majors only | 2 credits |
| *TAX 5027 Federal Income Tax 2 (Module 2) Prerequisite: TAX 5025 – C, accounting majors only | 2 credits |
| MAN 4504 Operations and Supply Chain Management Prerequisite: Completion of all business core courses (however MAN 4504 can be taken with one business core course remaining with consent from Heavener School of Business—HVNR 333) | 4 credits |
Semester 8—Spring – 10-12 credits
| *†ACG 5226 Advanced Accounting | 2 credits |
| *†ACG 5815 Accounting Regulation | 2 credits |
| *†TAX 5065 Tax Professional Research | 2 credits |
| *†Other MAcc courses | 4-6 credits |
*Graduate courses, Graduate tuition and fees assessed.
†MAcc courses. Students completing a spring internship must return to campus the following summer or will delay graduation by one year.
Total hours for Years 1 through 4: 122
1. Required accounting coursework—6 credits
| ACG 5226 | Advanced Accounting (ACG 5647 “C”, TAX 5027 “C” & MAcc student) | 2 |
| ACG 5815 | Accounting Regulation (ACG 5647 “C” & MAcc student) | 2 |
| TAX 5065 | Tax Professional Research (TAX 5027 “C” & MAcc student) | 2 |
For the 3/2 Program, these courses are included in Years 1-4 course sequencing.
Total hours from years 1 through 4: 122
2. Additional accounting coursework—14 credits
A. Must include all of the following auditing courses—4 credits:
| ACG 6635 | Issues in Audit Practice (ACG 5226 “C” & ACG 5815 “C” & MAcc student) | 2 |
| ACG 6697 | Information Systems Assurance (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
B. Must include at least 6 credits from:
| ACG 6685 | Forensic Accounting (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6175 | Financial Reporting & Analysis (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6691 | International Auditing (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6841 | Data Analytics for Accounting (ACG 5226, “C” & MAcc student) | 2 |
C. Other courses to earn the minimum 14 credits required of part 2:
| ACG 5505 | Governmental Accounting (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6136 | Accounting Theory (ACG 5815 “C” & MAcc student) | 2 |
| ACG 6107 | Accounting for Income Taxes (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6105 | Corporate Taxation (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6115 | Advanced Corporate Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6205 | Partnership Taxation (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6526 | International Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6877 | State & Local Taxation (TAX 6105 “C” & MAcc student) | 2 |
3. Required business core coursework—8 credits
| MAN 5246 | Organizational Behavior | 2 |
| MAN 6724 | Strategic Management | 2 |
| BUL 5832 | Commercial Law for Accountants | 2 |
| GEB 6229 | Professional Communication for Accountants | 2 |
4. Required information systems course—2 credits
Must include 2 credits from the following courses (students who completed ISM 6129, ISM 6405, or ISM 6485 prior to Fall 2019 will have fulfilled this requirement):
| ISM 6128 | Advanced Business Systems Design & Development 1 | 2 |
| ISM 6222 | Business Telecommunications Strategy & Applications 1 | 2 |
| QMB 6358 | Statistical Analysis for Managerial Decisions 1 | 2 |
5. Required approved business electives—4 credits
Enhance the student’s plan of study by allowing them to explore a business area relating to their career goals. Graduate business courses satisfying the approved elective requirement are listed under course availability.
Note: A maximum of 2 credits of accounting MAcc coursework may be used towards the approved business elective requirement (providing the accounting course was not used to complete the minimum accounting hours required of parts 1 or 2 listed above).
Total hours required to complete the 3/2 Program—Concentration in Auditing: 150
1. Required accounting coursework—6 credits
| ACG 5226 | Advanced Accounting (ACG 5647 “C”, TAX 5027 “C” & MAcc student) | 2 |
| ACG 5815 | Accounting Regulation (ACG 5647 “C” & MAcc student) | 2 |
| TAX 5065 | Tax Professional Research (TAX 5027 “C” & MAcc student) | 2 |
For the 3/2 Program, these courses are included in Years 1-4 course sequencing.
Total hours from years 1 through 4: 122
2. Additional accounting coursework—14 credits
A. Must include all of the following Tax courses—6 credits):
| TAX 6105 | Corporate Taxation (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6115 | Advanced Corporate Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6205 | Partnership Taxation (TAX 5065 “C” & MAcc student) | 2 |
B. Must include at least 4 credits from the following Tax courses:
| ACG 6107 | Accounting for Income Taxes (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6526 | International Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6877 | State & Local Taxation (TAX 6105 “C” & MAcc student) | 2 |
C. Other courses to earn the minimum 14 credits required of part 2:
| ACG 5505 | Governmental Accounting (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6136 | Accounting Theory (ACG 5815 “C” & MAcc student) | 2 |
| ACG 6635 | Issues in Audit Practice (ACG 5226 “C” & ACG 5815 “C” & MAcc student) | 2 |
| ACG 6697 | Information Systems Assurance (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6685 | Forensic Accounting (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6175 | Financial Reporting & Analysis (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6691 | International Auditing (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6841 | Data Analytics for Accounting (ACG 5226, “C” & MAcc student) | 2 |
3. Required business core coursework—8 credits
| MAN 5246 | Organizational Behavior | 2 |
| MAN 6724 | Strategic Management | 2 |
| BUL 5832 | Commercial Law for Accountants | 2 |
| GEB 6229 | Professional Communication for Accountants | 2 |
4. Required approved business electives—6 credits
Enhance the student’s plan of study by allowing them to explore a business area relating to their career goals. Graduate business courses satisfying the approved elective requirement are listed under course availability.
Note: A maximum of 2 credits of accounting MAcc coursework may be used towards the approved business elective requirement (providing the accounting course was not used to complete the minimum accounting hours required of parts 1 or 2 listed above).
Total hours required to complete the 3/2 Program—Concentration in Taxation: 150
1. Required accounting coursework—6 credits
| ACG 5226 | Advanced Accounting (ACG 5647 “C”, TAX 5027 “C” & MAcc student) | 2 |
| ACG 5815 | Accounting Regulation (ACG 5647 “C” & MAcc student) | 2 |
| TAX 5065 | Tax Professional Research (TAX 5027 “C” & MAcc student) | 2 |
For the 3/2 Program, these courses are included in Years 1-4 course sequencing.
Total hours from years 1 through 4: 122
2. Additional accounting coursework—14 credits
A. Must include at least 2 credits of financial accounting from:
| ACG 5505 | Governmental Accounting (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6136 | Accounting Theory (ACG 5815 “C” & MAcc student) | 2 |
| ACG 6175 | Financial Reporting and Analysis (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6841 | Data Analytics for Accounting (ACG 5226, “C” & MAcc student) | 2 |
B. Must include at least 2 credits of auditing from:
| ACG 6635 | Issues in Audit Practice (ACG 5226 “C” & ACG 5815 “C” & MAcc student) | 2 |
| ACG 6697 | Information Systems Assurance (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6685 | Forensic Accounting (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
C. Must include at least 2 credits of taxation from:
| ACG 6107 | Accounting for Income Taxes (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6105 | Corporate Taxation (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6205 | Partnership Taxation (TAX 5065 “C” & MAcc student) | 2 |
D. Other courses to earn the minimum 14 credits required of part 2:
| ACG 6691 | International Auditing (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| TAX 6115 | Advanced Corporate Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6526 | International Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6877 | State & Local Taxation (TAX 6105 “C” & MAcc student) | 2 |
3. Required business core coursework—8 credits
| MAN 5246 | Organizational Behavior | 2 |
| MAN 6724 | Strategic Management | 2 |
| BUL 5832 | Commercial Law for Accountants | 2 |
| GEB 6229 | Professional Communication for Accountants | 2 |
4. Required approved business electives—6 credits
Enhance the student’s plan of study by allowing them to explore a business area relating to their career goals. Graduate business courses satisfying the approved elective requirement are listed under course availability.
Note: A maximum of 2 credits of accounting MAcc coursework may be used towards the approved business elective requirement (providing the accounting course was not used to complete the minimum accounting hours required of parts 1 or 2 listed above).
Total hours required to complete the 3/2 Program—No Concentration: 150
JD/Master of Accounting
1. Required accounting coursework—6 credits
| ACG 5226 | Advanced Accounting (ACG 5647 “C”, TAX 5027 “C” & MAcc student) | 2 |
| ACG 5815 | Accounting Regulation (ACG 5647 “C” & MAcc student) | 2 |
| TAX 5065 | Tax Professional Research (TAX 5027 “C” & MAcc student) | 2 |
2. Additional accounting coursework—14 credits
A. Must include all of the following auditing courses—4 credits:
| ACG 6635 | Issues in Audit Practice (ACG 5226 “C” & ACG 5815 “C” & MAcc student) | 2 |
| ACG 6697 | Information Systems Assurance (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
B. Must include at least 6 credits from:
| ACG 6685 | Forensic Accounting (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6175 | Financial Reporting & Analysis (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6691 | International Auditing (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6841 | Data Analytics for Accounting (ACG 5226, “C” & MAcc student) | 2 |
C. Other courses to earn the minimum 14 credits required of part 2:
| ACG 5505 | Governmental Accounting (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6136 | Accounting Theory (ACG 5815 “C” & MAcc student) | 2 |
| ACG 6107 | Accounting for Income Taxes (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6105 | Corporate Taxation (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6115 | Advanced Corporate Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6205 | Partnership Taxation (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6526 | International Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6877 | State & Local Taxation (TAX 6105 “C” & MAcc student) | 2 |
3. Required business core coursework—2 credits
Must include 2 credits from the following courses:
| MAN 5246 | Organizational Behavior | 2 |
| MAN 6724 | Strategic Management | 2 |
4. Required information systems course—2 credits
Must include 2 credits from the following courses (students who completed ISM 6129, ISM 6405, or ISM 6485 prior to Fall 2019 will have fulfilled this requirement):
| ISM 6128 | Advanced Business Systems Design & Development 1 | 2 |
| ISM 6222 | Business Telecommunications Strategy & Applications 1 | 2 |
| QMB 6358 | Statistical Analysis for Managerial Decisions 1 | 2 |
5. Required Law School courses—10 credits
| LAW 5000 | Contracts 1 | 2 |
| Commercial Law Courses | 8 |
Total hours required to complete the JD/MAcc—Concentration in Auditing: 34
Note: Total hours increase by the student’s unmet preparatory coursework.
1. Required accounting coursework—6 credits
| ACG 5226 | Advanced Accounting (ACG 5647 “C”, TAX 5027 “C” & MAcc student) | 2 |
| ACG 5815 | Accounting Regulation (ACG 5647 “C” & MAcc student) | 2 |
| TAX 5065 | Tax Professional Research (TAX 5027 “C” & MAcc student) | 2 |
2. Additional accounting coursework—14 credits
A. Must include all of the following tax courses—6 credits):
| TAX 6105 | Corporate Taxation (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6115 | Advanced Corporate Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6205 | Partnership Taxation (TAX 5065 “C” & MAcc student) | 2 |
B. Must include at least 4 credits from the following tax courses:
| ACG 6107 | Accounting for Income Taxes (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6526 | International Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6877 | State & Local Taxation (TAX 6105 “C” & MAcc student) | 2 |
C. Other courses to earn the minimum 14 credits required of part 2:
| ACG 5505 | Governmental Accounting (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6136 | Accounting Theory (ACG 5815 “C” & MAcc student) | 2 |
| ACG 6635 | Issues in Audit Practice (ACG 5226 “C” & ACG 5815 “C” & MAcc student) | 2 |
| ACG 6697 | Information Systems Assurance (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6685 | Forensic Accounting (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6175 | Financial Reporting & Analysis (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6691 | International Auditing (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6841 | Data Analytics for Accounting (ACG 5226, “C” & MAcc student) | 2 |
3. Required business core coursework—2 credits
| MAN 5246 | Organizational Behavior | 2 |
| MAN 6724 | Strategic Management | 2 |
4. Required approved business elective—2 credits
Enhance the student’s plan of study by allowing them to explore a business area relating to their career goals. Graduate business courses satisfying the approved elective requirement are listed under course availability.
Note: A maximum of 2 credits of accounting MAcc coursework may be used towards the approved business elective requirement (providing the accounting course was not used to complete the minimum accounting hours required of parts 1 or 2 listed above).
5. Required Law School courses—10 credits
| LAW 5000 | Contracts 1 | 2 |
| Commercial Law Courses | 8 |
Total hours required to complete the JD/MAcc—Concentration in Taxation: 34
Note: Total hours increase by the student’s unmet preparatory coursework.
1. Required accounting coursework—6 credits
| ACG 5226 | Advanced Accounting (ACG 5647 “C”, TAX 5027 “C” & MAcc student) | 2 |
| ACG 5815 | Accounting Regulation (ACG 5647 “C” & MAcc student) | 2 |
| TAX 5065 | Tax Professional Research (TAX 5027 “C” & MAcc student) | 2 |
2. Additional accounting coursework—14 credits
A. Must include at least 2 credits of financial accounting from:
| ACG 5505 | Governmental Accounting (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6136 | Accounting Theory (ACG 5815 “C” & MAcc student) | 2 |
| ACG 6175 | Financial Reporting and Analysis (ACG 5226 “C” & MAcc student) | 2 |
| ACG 6841 | Data Analytics for Accounting (ACG 5226, “C” & MAcc student) | 2 |
B. Must include at least 2 credits of auditing from:
| ACG 6635 | Issues in Audit Practice (ACG 5226 “C” & ACG 5815 “C” & MAcc student) | 2 |
| ACG 6697 | Information Systems Assurance (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| ACG 6685 | Forensic Accounting (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
C. Must include at least 2 credits of taxation from:
| ACG 6107 | Accounting for Income Taxes (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6105 | Corporate Taxation (TAX 5065 “C” & MAcc student) | 2 |
| TAX 6205 | Partnership Taxation (TAX 5065 “C” & MAcc student) | 2 |
D. Other courses to earn the minimum 14 credits required of part 2:
| ACG 6691 | International Auditing (ACG 5226 “C” & ACG 5647 “C” & MAcc student) | 2 |
| TAX 6115 | Advanced Corporate Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6526 | International Taxation (TAX 6105 “C” & MAcc student) | 2 |
| TAX 6877 | State & Local Taxation (TAX 6105 “C” & MAcc student) | 2 |
3. Required business core coursework—2 credits
Must include 2 credits from the following courses:
| MAN 5246 | Organizational Behavior | 2 |
| MAN 6724 | Strategic Management | 2 |
4. Required approved business elective—2 credits
Enhance the student’s plan of study by allowing them to explore a business area relating to their career goals. Graduate business courses satisfying the approved elective requirement are listed under course availability.
Note: A maximum of 2 credits of accounting MAcc coursework may be used towards the approved business elective requirement (providing the accounting course was not used to complete the minimum accounting hours required of parts 1 or 2 listed above).
5. Required Law School courses—10 credits
| LAW 5000 | Contracts 1 | 2 |
| Commercial Law Courses | 8 |
Total hours required to complete the JD/MAcc—No Concentration: 34
Note: Total hours increase by the student’s unmet preparatory coursework.