2003-2005 - Graduate School - The University of Alabama

Manderson Graduate School of BusinessRequired accounting courses* (15 hours)AC 512 Advanced Financial Reporting and AnalysisAC 523 Business Valuation and Performance MeasurementAC 532 Advanced Governance, Risk Assessment, and As sur anceAC 533 Systems Analysis and ControlAC 561 Accounting for Business Management223Other accounting courses* (minimum of 6 hours)AC 500 Professional Judgment and Decision MakingAC 516 Risk Analysis and ControlAC 534 Fraud Risk ManagementAC 541 International AccountingAC 554 Professional Certifi cationAC 556 Governmental and Nonprofi t AccountingM.Acc. students may take one of the following tax courses:AC 571 Taxation of Business OrganizationsAC 573 Individual Tax PlanningAC 593 Research and Communication in TaxationOther required course (3 hours)LGS 504 Legal Issues in AccountingNon-accounting electives (up to 6 hours)Master of tax accounting (M.T.A.) degree. The master of tax ac count ing (M.T.A.)degree program is a multidimensional approach to the education of the modern taxspecialist. The program develops an understanding of the taxation system and the interrelationshipsthat exist between that system and accounting theory; a basic knowl edgeof the legal system as it relates to taxation; and the basic tools necessary for researchand communication in taxation. Graduates are prepared to research various tax, legal,and accounting databases related to trou ble some tax problems and to exercise judgmentin making tax-related decisions by drawing on their integrated, com pre hen siveknowl edge of accounting and taxation.Admission requirements. Before fi nal admission to the program, students shouldhave completed the following courses or their equivalents:AC 310 Financial Reporting and Analysis of Business Activities IAC 311 Financial Reporting and Analysis of Business Activities IIAC 361 Cost Analysis for Planning and ControllingAC 371 Introduction to TaxationAC 389 Accounting Information Systems Development, Op er a tion and ControlAC 432 Introduction to Corporate Governance, Risk As sess ment, and AssuranceServicesAC 471 Taxation of Business Transactions and OrganizationsDegree requirements. Students are required to complete a minimum of 31 hours ofapproved coursework beyond the undergraduate degree. At least 18 of these hours mustbe in coursework in the major fi eld. A minimum of 24 hours must be taken in coursesopen only to graduate students, and 15 of these must be in courses in accounting andtaxation at The University of Alabama.__________*Students cannot receive graduate credit for a course if they have taken an equivalentcourse at the undergraduate level. Another accounting course should be substituted withthe approval of the coordinator of the M.Acc. program. Students who have not takenAC 456 and AC 471 or their equivalents must take AC 456 or AC 556 and AC 471 orAC 571.