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Curriculum

The program requires 30 graduate semester hours (10 three credit hour courses) selected from the courses listed, provided the student has an undergraduate degree in Accounting, or its equivalent, from an AACSB accredited institution. 600 level courses are designated for graduate students.  500 level classes are open to graduate students and upper-level undergraduate students.  Graduate students are permitted to take up to 6 semester hours in 500 level courses. The remaining credits must all be earned in 600 level courses.  There are four required courses (12 credit hours):

ACC 602     Analysis of Financial Statements
ACC 604     Seminar in Cost Accounting
ACC 610     Accounting Theory
ACC 622     Advanced Issues in Auditing

In addition to the above courses, a student must select six elective courses (18 credit hours).  Accounting courses are offered in a number of areas including financial accounting, auditing, cost accounting, taxation, and personal financial planning so that students can select courses in their area(s) of interest.  Students may take non-accounting courses with the permission of the department, but at least 6 hours of the 18 elective credit hours must be in accounting courses. In preparation for the CPA exam, students may wish to take Business Law 575, Advanced Business Law.  Students with an interest in personal financial planning should consider Finance 620, Investments.   Courses may also be taken in other departments, such as CIS or Management.  In selecting elective courses, students should consider the requirements of the state accounting board of the state in which they intend to practice (discussed under CPA Requirements).

Students who would like to earn a Certificate in Personal Financial Planning within the Masters program may do so by choosing the following electives:

ACC 615    Personal Financial Planning
ACC 616    Insurance and Retirement Planning
ACC 647    Estate and Gift Taxes
FIN 620    Investments

Students must have met the prerequisite courses for any graduate courses.  Students with an undergraduate degree in accounting will normally meet the prerequisites.  However, some tax classes may require an undergraduate Corporate Income Tax course which is often not required as part of the undergraduate degree.  The courses listed below are the normal undergraduate prerequisite courses:

ACC 211    Principles of Financial Accounting
ACC 212    Managerial Accounting
ACC 311    Intermediate Financial Accounting I
ACC 312    Intermediate Financial Accounting II
ACC 301    Cost / Managerial Accounting
ACC 303    Individual Income Tax
ACC 404    Corporate Income Tax (Only required for some graduate tax courses)
ACC 402    Auditing
    School of Business Administration
    P.O. Box 248027, Coral Gables, Florida 33124-6520
 
 
TEL: 305-284-4643
FAX: 305-284-6526