Accountancy, M.S.
Admission Requirements
Applicants should follow the admissions process described in the Graduate Catalog, or at the Graduate Admissions website at www.marshall.edu/graduate/admissions/how-to-apply-for-admission.
In addition to the requirements for admission to Marshall University as a graduate student, applicants must either have:
- An undergraduate degree in business from an accepted, accredited institution with an undergraduate Grade Point Average (GPA) of 3.0 or higher on a 4.0 scale for all previously completed coursework;
or - Completed the following or equivalent with a 3.0 GPA or higher:
Course List Code Title Credit Hours ACC 311 Intermediate Accounting I 3 ACC 312 Intermediate Accounting II 3 ACC 318 Cost Accounting I 3 ACC 341 Acc Information Systems 3 ACC 348 Federal Taxation 3 ACC 429 Auditing I 3 or
-
A score of 500 or better on the Graduate Management Admission Test (GMAT) or an index of 1,100 computed by multiplying the undergraduate Grade Point Average by 200 and adding the GMAT score. The minimum acceptable GMAT score is 400 and 15th percentile verbal.
-
All students admitted to the program will complete the following undergraduate courses with a C or better. Students who have completed equivalent courses as a part of their undergraduate degree will receive credit for this requirement. Those who have not completed the courses will complete them as a part of the degree requirements.
Course List Code Title Credit Hours ACC 311 Intermediate Accounting I 3 ACC 312 Intermediate Accounting II 3 ACC 318 Cost Accounting I 3 ACC 341 Acc Information Systems 3 ACC 348 Federal Taxation 3 ACC 429 Auditing I 3 - Conditional Admission can be granted for one term if the applicant meets all program requirements for admission except they have not officially graduated with their bachelor’s degree. Once the degree is granted, the applicant would need to resubmit his or her official transcripts for full admission.
Plan of Study
The following courses must be completed:
| Code | Title | Credit Hours |
|---|---|---|
| Required Courses | ||
| ACC 615 | Audit Theory & Practice | 3 |
| ACC 618 | Accounting Research | 3 |
| ACC 698 | Ethics in Accounting | 3 |
| LE 691 | Gov Bus Relationships | 3 |
| Accounting Electives | 18 | |
| Eighteen additional credit hours in 500- or 600-level accounting courses (except ACC 510 or 63) are required. Students may choose to complete an Area of Emphasis by choosing any nine credit hours within the following Areas of Emphasis: | ||
| Business Analysis and Reporting Area of Emphasis | ||
| Govt NFP Accounting | ||
ACC 514 | ||
| Advanced Controllership | ||
| Forensic ACC Civil Litigation | ||
| Tax Compliance and Planning Area of Emphasis (9 hours required from the following courses) | ||
| Consulting for CPAs | ||
| Taxation of Entities | ||
| Adv Income Tax Procedure | ||
| Tax Research | ||
| Total Credit Hours | 30 | |
Note: Students taking courses in the 3+2 program during their senior year of their undergraduate program are limited to 500-level accounting courses or LE 691 Gov Bus Relationships.
In addition, a student with an undergraduate degree other than business must complete a program of study approved by the Director of the M.S. program.