UD Graduate Catalog 1997-1998
  College of Business and Economics
M.S. in Accounting
 
 
 
 
 
 
 
 
 
 Telephone: (302) 831-2963
The Department of Accounting and Management Information Systems offers a program leading to the Master of Science degree. The objective of the M.S. in Accounting program is to extend the education of qualified students into advanced study in each of the major areas of the field of accounting (financial, managerial, information systems, auditing, and taxation), as well as in the supporting fields of finance and quantitative methods. In taking the student beyond the level of study offered by an undergraduate program in accounting, the M.S. provides additional preparation for careers in public accounting, industry, and government, and establishes a foundation for further study at the Ph.D. level in preparation for an academic career. Additional concentration toward more in-depth study in any of the five accounting areas is possible by the combination of elective courses in the area and independent study/research with an interested faculty member. 

Students may pursue either a full-time or a part-time course of study. Full-time students with an undergraduate accounting major from an accredited AACSB college should be able to complete the program within one calendar year. 



REQUIREMENTS FOR ADMISSION 

Applicants must supply all information stated in the "Admission Information" chapter of this catalog.

Admission to the graduate program in accounting is selective and competitive based on the number of well-qualified applicants and the limits of available faculty and facilities. Those who meet stated minimum academic requirements are not guaranteed admission, nor are those who fail to meet those requirements necessarily precluded from admission if they offer other appropriate strengths. 

Candidates for admission are invited to correspond with the Director of the M.S. program. A detailed brochure on the M.S. program is available. 



DEGREE REQUIREMENTS 

The M.S. in Accounting requires 30 hours of graduate credit which includes eighteen credits of required accounting courses plus three credits of finance. Students may choose nine elective credits from a variety of disciplines including accounting, economics, finance, quantitative methods, marketing, management, or others, subject to approval by the M.S. Program Director. In addition, students may elect to work for course credit on an individual study basis with a faculty member on an approved research project. 

The M.S. program has as prerequisites the equivalent of the accounting courses required for an undergraduate accounting major as well as completion of courses meeting American Assembly of Collegiate Schools of Business (AACSB) common body of knowledge requirements. Thus, the M.S. is designed as a one-year, 30-hour graduate program beyond these prerequisites. Students admitted to the program without these prerequisites may complete this work while in the M.S. program. Normally, those holding an undergraduate business degree from an accredited AACSB college will have met the common body of knowledge requirements outside the area of accounting. 

Graduate-level courses taken to fulfill the AACSB common body of knowledge requirements will not count towards fulfilling the 30-hour requirement of the M.S. in accounting. 


Visit the Department of Accounting and Management Information Systems website for additional information.

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