Foundation Courses

The program requires an undergraduate degree and coursework equivalent to a major in accounting. If the student's undergraduate record indicates any deficiency in the foundation areas or in accounting preparation, the graduate committee may require additional foundation or accounting coursework before the graduate-level courses may be attempted.

The business foundation courses are as follows:

• STAT 201 or 301 Business Statistics
• ATG 211 Financial Accounting
• FIN 311 *Business Finance

The accounting foundation courses are as follows:

• ATG 301 Federal Taxation of Individuals
• ATG 303 Financial Accounting I
• ATG 304 Financial Accounting II
• ATG 406 Auditing
• ATG 421 Managerial Cost Accounting

The additional accounting foundation courses for the online program are as follows:

• ATG 402 Taxation of Entities
• ATG 407 Financial Accounting III
• ATG 410 Information Systems Security and Control (or a suitable MIS or CIS substitute)

Graduate Accounting Courses

The required courses are as follows:

• ATG 508 Governmental and Not-for-Profit
• ATG 509 Cases in Financial Accounting and Reporting
• ATG 511 Current Issues in Accounting
• ATG 516 Advanced Auditing
• ATG 563 Advanced Accounting Theory

The additional required courses for the online program are as follows:

• ATG 503 Tax Research
• ATG 510 Contemporary Issues in Information Systems and Controls
• ATG 521 Contemporary Issues and Cases in Managerial Accounting
• ATG 585 Tecnology for Business Transformation
• BL 507 Contemporary Issue in Business Law

The available graduate elective courses for the DeLand campus-based program are as follows:

• ATG 410 Accounting Information Systems***
• ATG 502 Taxation of Entities****
• ATG 503 Tax Research
• ATG 507 Advanced Accounting****
• ATG 530 Estates, Fiduciary and Gift Taxation
• ATG 585 Special Topics*
• MIS 461 Business Process Management
• MIS 494 Systems Analysis and Design
• MIS 591 Technology for Business Transformation**
• MIS 593 Electronic Commerce
• MIS 594 Project Management***
• FIN 412 Multinational Finance
• FIN 415 Financial Risk Management
• FIN 503 International Business and Finance
• FIN 511 Advanced Financial Management
• INTL 501 International Experience
• MGT 519 Organizational Theory and Behavior
• MGT 595 Strategic Management
• POM 507 Managerial Decision Analysis
• BL 407 Business Law I*****
• BL 408 Business Law II*****

* With permission of the Director of the M.Acc. program.

** Not an elective available to students previously taking MIS 360.

*** Students planning to take the CPA exam in Florida who did not take an A.I.S. course as an undergraduate should take ATG 410 as part of the M.Acc. program or as an additional course outside of the M.Acc. program.

**** Students who did not take an advanced accounting (corporate tax) course prior to enrollment in the M.Acc. program are strongly advised to take ATG 507 (ATG 502) as a M.Acc. elective.

***** Students planning to take the CPA exam in Florida who did not complete six credits of business law prior to enrollment in the M.Acc. program are strongly advised to take BL 407 and/or BL 408 as a M.Acc. elective.