Master of Accountancy
Since the Master of Accountancy requires an undergraduate degree and coursework equivalent to a major in accounting, candidates will normally have completed, as undergraduates, the equivalent of the Business and Accounting Foundation courses. If the student’s undergraduate record indicates any deficiency in the Foundation areas or in accounting preparation, the Program Director will require additional Foundation or Accounting coursework before the Advanced Level courses are attempted.
Ethical conduct is a hallmark of the accounting profession. As such, students enrolled in the program must adhere to the program’s Academic Honor Code. Any student enrolled in the program found to have committed an act of academic dishonesty will be subject to disciplinary action, which could include permanent dismissal from the program.
Master of Accountancy - Total of 30 credits
The MAcc Foundation
Code | Title | Credits |
---|---|---|
Business Foundation | ||
ACCT 201 & ACCT 202 | Fundamentals of Accounting and Fundamentals of Accounting II | 2 or 1 |
or ACCT 211 | Introduction to Financial Accounting | |
STAT 301Q | Business Statistics | 1 |
FINA 311 | Financial Management | 1 |
or SOBA 201 | Fundamentals of Financial Analysis | |
Accounting Foundation | ||
ACCT 301 | Federal Taxation of Individuals (or a blended individual/entities tax course) | 1 |
or ACCT 311 | Overview of Federal Taxation | |
ACCT 303 | Financial Accounting I | 1 |
ACCT 304 | Financial Accounting II | 1 |
ACCT 410 | Accounting Information Systems | 1 |
ACCT 440 | Data Analytics for Accounting | 1 |
Core Accounting Coursework (6 credits)
Code | Title | Credits |
---|---|---|
ACCT 509 | Cases in Financial Accounting and Reporting | 3 |
ACCT 563 | Advanced Accounting Theory | 3 |
Total Credits | 6 |
Concentration Coursework: Taxation (12 credits)
Code | Title | Credits |
---|---|---|
ACCT 503 | Tax Research | 3 |
ACCT 540 | Taxation of U.S. Corporations | 3 |
ACCT 541 | Taxation of U.S. Partnerships | 3 |
ACCT 543 | Advanced U.S. Individual Taxation | 3 |
Total Credits | 12 |
Elective Coursework: Taxation (12 credits) ^
Code | Title | Credits |
---|---|---|
ACCT 507 | Financial Accounting III | 3 |
ACCT 510 | Data Analytics for Accountants * | 3 |
ACCT 524 | Business Valuation | 3 |
ACCT 533 | Forensic Accounting and Fraud Examination | 3 |
ACCT 550 | CPA Exam Review | 3 |
FINA 518 | Graduate Introduction to Financial Planning | 3 |
Other MAcc-Permissible elective | 3 |
Concentration Coursework: Assurance, Reporting and Analytics (12 credits)
Code | Title | Credits |
---|---|---|
ACCT 508 | Governmental and Not-For-Profit Accounting | 3 |
ACCT 516 | Advanced Auditing | 3 |
BSAN 525 | Programming for Analytics | 3 |
BSAN 527 | Machine Learning for Business Decisions | 3 |
Elective Coursework - Assurance, Reporting and Analytics (12 credits) #
Code | Title | Credits |
---|---|---|
ACCT 507 | Financial Accounting III | 3 |
ACCT 510 | Data Analytics for Accountants * | 3 |
ACCT 524 | Business Valuation | 3 |
ACCT 533 | Forensic Accounting and Fraud Examination | 3 |
ACCT 550 | CPA Exam Review | 3 |
ACCT 591 | Information Technology and Business Strategy | 3 |
BSAN 508 | Managerial Decision Analytics | 3 |
BSAN 535 | Databases and Big Data for Analysis | 3 |
BSAN 561 | Introduction to Business Processes and ERP Systems | 3 |
Other MAcc-Permissible elective | 3 |
- #
At least two electives must be 500-level ACCT courses.
- ^
Students who did not take ACCT 406 or the equivalent at the undergraduate level should take it as part of the MAcc or as an additional course outside of the MAcc program if they wish to sit for the CPA exam.
- *
Required of students who did not complete the equivalent of the ACCT 440 foundation; not permitted for students completing the ACCT 440 foundation requirement.
Complete List of Permissible MAcc Electives
Code | Title | Credits |
---|---|---|
Permissible MAcc Electives (no more than six credits of which can be 400-level courses): | 12 | |
Overview of Federal Taxation | ||
Auditing I | ||
Managerial Cost Accounting 1 | ||
Tax Research | ||
Financial Accounting III 2 | ||
Governmental and Not-For-Profit Accounting | ||
Data Analytics for Accountants 3 | ||
Advanced Auditing | ||
Contemporary Issues in Managerial Accounting | ||
Business Valuation | ||
Estate, Fiduciary, and Gift Taxation | ||
Forensic Accounting and Fraud Examination | ||
Taxation of U.S. Corporations | ||
Taxation of U.S. Partnerships | ||
Multijurisdictional Taxation | ||
Advanced U.S. Individual Taxation | ||
CPA Exam Review | ||
Special Topics in Accounting 4 | ||
Information Technology and Business Strategy | ||
Current Topics in Information Technology | ||
Managerial Decision Analytics | ||
Applied Health Analytics | ||
Machine Learning for Business Decisions | ||
Databases and Big Data for Analysis | ||
Introduction to Business Processes and ERP Systems | ||
Technology for Business Transformation 5 | ||
Electronic Commerce | ||
Project Management 6 | ||
Financial Risk Management | ||
Derivatives and Risk Management | ||
International Business and Finance | ||
Graduate Introduction to Financial Planning | ||
Advanced Investments | ||
Advanced Individual Tax Planning | ||
Advanced Estate Planning and Insurance | ||
Venture Capital and Private Equity | ||
International Experience | ||
Organizational Theory and Behavior | ||
Strategic Management | ||
Contemporary Issues in Business Law 7 |
- 1
Students planning to take the CPA exam in Florida who did not take an upper division cost/managerial accounting course prior to enrollment in the MAcc program should take ACCT 421 as part of the MAcc program or as an additional
course outside of the MAcc program.- 2
Students who did not take an advanced accounting course prior to enrollment in the MAcc program are strongly advised to take ACCT 507 as a MAcc elective.
- 3
Not available to students who have taken ACCT 440 or the equivalent.
- 4
With permission of the Director of the MAcc Program.
- 5
Not available to students taking ACCT 591.
- 6
Not available to students previously taking BSAN 360.
- 7
MAcc students planning to take the CPA exam in Florida who did not complete at least three credits of business law prior to enrollment in the MAcc program are strongly advised to take BLAW 407 or BLAW 408 as a MAcc elective or as an additional course outside of the MAcc program.
Note
To obtain a CPA license in Florida, one must pass the CPA exam, meet the experience requirement and have at least 150 credits of college education, including a baccalaureate degree or higher conferred by an accredited college or university with a major in accounting, or its equivalent. This must include 30 credits in accounting education at the upper division level which shall include coverage of auditing, cost and managerial accounting, financial accounting, and taxation. Of these courses, the applicant must complete 3 credits of financial accounting based upon United States Generally Accepted Accounting Principles (GAAP) and 3 credits of taxation for accounting standards based upon United States federal and state laws. Not more than 3 credits may be internship programs.
This must also include 36 credits in general business education which shall include not less than the equivalent of 3 credits in business law courses based upon United States federal and state laws. Written or oral communication courses will qualify for the general business requirement if they have a business or accounting prefix. All general business courses, including accounting courses in excess of the 36 hours required, must be taken at the upper division level, except for Introductory Macro and Micro Economics, Business Law, Introductory Statistics, Introduction to Computer Information Systems, and any written or oral communication course (as noted above). CREDITS EARNED FOR A CPA EXAM REVIEW COURSE (e.g., our ACCT 550 course) DO NOT COUNT TOWARD THE 150 HOUR REQUIREMENT.
Program Details
Specific requirements and other details for M.Acc., are available on request from the Graduate Business Office of the School of Business 386-822-7410.
Student learning outcomes describe what students know, understand and are able to do as a result of completing a degree program. The learning outcomes for this program are:
- Communicate effectively in writing an accounting context.
- Appropriately identify, apply, and interpret authoritative guidance to develop a well-supported position in an accounting issue/problem.
- Gather, analyze, and interpret data into meaningful information for making decisions in an accounting context.
Amiri, Shahram
Professor of Decision and Information Sciences
B.S., M.S., Old Dominion University
Ed.D., College of William and Mary
Bitter, Michael E.
Rinker Distinguished Professor of Accounting
Chair, M.E. Rinker, Sr. Institute of Tax and Accountancy
B.B.A., Stetson University
M.Acc., University of Florida
Ph.D., University of Mississippi
C.P.A., C.G.M.A.
Chambers, Valrie
Associate Professor of Tax and Accounting
B.S., University of Illinois
M.B.A., Houston Baptist University
Ph.D., University of Houston
C.P.A.
Nickell, Erin
Assistant Professor of Accounting
Director of the Master of Accountancy Program
B.S., University of Florida
M.S., Ph.D., University of Central Florida
C.P.A.
Mendoza, Monica
Assistant Professor of Practice in Accounting
Assistant Dean of Academic Services
B.B.A., M.B.A., Stetson University
Ph.D., University of Florida
C.P.A.
Rickling, Maria
Associate Professor of Accounting
B.B.A., University of Cincinnati
M.Acc., Ph.D., Florida International University