[ARCHIVED CATALOG] 2012-2013 Graduate Academic Catalog 
    
    Nov 24, 2024  
[ARCHIVED CATALOG] 2012-2013 Graduate Academic Catalog [ARCHIVED CATALOG]

Master of Accounting


Return to {$returnto_text} Return to: Graduate Degree Programs

Dr. Michael Nastanski, Associate Vice President of International Affairs, Dean of Donald R. Tapia School of Business, Professor of Management and Marketing

Dr. Balbir S. Bal, Associate Dean of Donald R. Tapia School of Business, Professor of Computer Information Systems

Dr. Barbara J. Caldwell, Chair of the Department of Accounting, Economics & Finance

Saint Leo University offers a Master of Accounting (MAcc) degree program to meet the needs of graduate students and working professionals. The program encourages students to expand their professional competencies, particularly in the field of accounting, within and beyond the classroom. In the Saint Leo University MAcc program, students will gain an in-depth understanding of accounting that is not possible in an undergraduate accounting program. The program is designed to meet the increasing needs of public accounting, corporations, government agencies, and not-for-profit organizations. The program is also designed to satisfy the additional requirements needed to sit for the CPA examinations.


Expected Program Outcomes

As a result of successfully completing the Master of Accounting (MAcc) program of study, the graduate will be expected to:
•    Apply knowledge of relevant professional standards to resolve financial reporting issues of both U.S. and multinational business entities, governmental agencies, and not-for-profit organizations.
•    Apply knowledge of tax laws for planning and compliance purposes.
•    Recognize and evaluate areas of potential legal concern in the business environment.
•    Gather, evaluate, analyze, interpret, and apply relevant professional standards to complex accounting-related issues, and arrive at well-thought-out conclusions.
•    Apply substantive quantitative and analytical techniques to analyze financial statements within the context of firm valuation.
•    Identify ethical issues and decision alternatives by incorporating appropriate professional codes of conduct and social responsibility.

Evening and Online Master of Accounting

The curriculum outlined below is designed not only to prepare students for the CPA and CMA exams but also prepare them to enter careers in public accounting, corporations, governmental agencies, and not-for-profit organizations.

The need for accountants with CPA licenses is well-known. Corporations and individuals alike are always looking for the shortest route to satisfy the requirements to sit for the CPA exam. The Master in Accounting program will help graduates to:
1. Meet the requirement to sit for the CPA examination in those states where 150 semester hours is still required;
2. Satisfy the need for those who have already passed the CPA examination and require 150 semester hours to become licensed;
3. Gain employment, as many employers in the accounting profession prefer graduates who are CPA eligible; and
4. Gain knowledge and skills in the accounting areas that are generally not covered at the undergraduate level.

Note: The University will only award one of the following achievements: Master of Accounting, MBA with the Accounting concentration, or the graduate certificate in accounting. Students cannot earn the Master of Accounting and the MBA with the accounting concentration or accounting certificate. Students must choose which degree or certificate program in accounting they wish to pursue and cannot return to earn either of the other two.

Prerequisite Courses
Students may be able to waive the prerequisite courses if they were taken as part of their undergraduate degree programs or as post-baccalaureate students.  Students with non-business undergraduate degrees may be required to take additional undergraduate courses not identified below to satisfy the requirements for the MAcc and also satisfy the requirements of the CPA examination.

Courses    Course Title                       
ACC 301    Intermediate Accounting I                  
ACC 302    Intermediate Accounting II                  
ACC 303    Accounting Information Systems        
ACC 331    Cost Accounting                       
ACC 411    Auditing                          
ACC 421    Individual Federal Income Taxes 
GBA 231    Business Law I

 

Note:


In order to continue in the program, students are required to maintain a minimum grade point average (GPA) of 3.00 with no more than two C's.

Total Credit Hours: 30


Return to {$returnto_text} Return to: Graduate Degree Programs