Oct 22, 2019  
2013-2014 Graduate Catalog 

Fisher School of Accounting

Director: G. A. McGill.
Graduate Coordinators: D. DeSantiago, S. Asare.

Complete faculty listing by department: Follow this link.

The Fisher School of Accounting offers graduate work leading to the Master of Accounting (M.Acc.) degree with a major in accounting, and the Ph.D. degree with a major in business administration and an accounting concentration.

Master of Accounting: Three variations of the Master of Accounting degree program are available. These allow students the freedom to design an individualized plan of study in the areas of financial accounting, auditing, and taxation. Minimum admission requirements include an acceptable score on the Graduate Management Admission Test (GMAT), with a minimum score of 550 and completion of essays with a minimum score of 4. International students must submit a satisfactory score on the following: TOEFL (Test of English as a Foreign Language: paper-based=570, internet-based=86). Additional information, including minimum GPA standards for admission, may be viewed at http://www.warrington.ufl.edu/accounting.

Combined degree program: The recommended curriculum to prepare for a professional career in accounting is the 3/2 five-year program with a joint awarding of the Bachelor of Science in Accounting and Master of Accounting degrees upon completion of the 150-hour program. The entry point into the 3/2 program is the beginning of the senior year.

Traditional Master of Accounting program: Students who have already completed an undergraduate degree in accounting may enter the 1-year M.Acc. degree program which requires satisfactory completion of 34 hours of course work. A minimum of 28 credits must be in graduate-level courses; a minimum of 18 credits must be in graduate-level accounting courses. The remaining credits are selected from recommended elective courses that vary by area of specialization. Students are cautioned to seek early advisement, since many graduate courses are offered only once a year.

J.D./M.Acc. program: A joint program leading to the Juris Doctor and Master of Accounting degrees is offered by the Fisher School of Accounting and Levin College of Law. Specific details for the M.Acc., J.D./M.Acc., and Ph.D. programs are available at http://www.warrington.ufl.edu/accounting/jd-macc.


Doctor of Philosophy: The Ph.D. program offers a broad-based interdisciplinary training that prepares students to conduct both empirical and analytical research. The curriculum consists of course work of four types: the major field, a breadth requirement, a research foundation requirement, and a minor or supporting field. In addition, students must demonstrate competence in conducting research and teaching, and must complete a dissertation on an accounting topic.

The major field in accounting consists of at least 18 credit hours of course work including research analysis, archival research, analytical research, experimental research, readings, and a research project. The breadth requirement consists of at least 13 credit hours of course work including microeconomic theory, corporate finance theory, game theory, asset pricing, and information economics. The research foundation requirement consists of at least 12 hours of graduate course work in mathematical economics, statistics, or econometrics. The minor or supporting field requirement is met by completing a minimum of 12 hours of graduate course work in the selected field.

Students demonstrate competency in conducting research by completing a research project in the summers of the first and second year. The teaching competence is demonstrated by completing at least 1 hour (but no more than 5 hours) of supervised teaching, and by teaching for at least 2 semesters. Admission requirements include a history of academic excellence, adequate score on the GMAT (the average score of recently admitted applicants is 690 for GMAT), competence in written and spoken English (TOEFL Internet-Based test (iBT) required for applicants whose native language is not English), appreciation of accounting issues, and institutional and math competency.The school requires a total score of 91, including a minimum of 26 on the speaking section.


  • ACG 5005: Financial Accounting**
  • ACG 5065: Financial and Managerial Accounting
  • ACG 5075: Managerial Accounting
  • ACG 5226: Mergers and Acquisitions and Consolidated Statements
  • ACG 5505: Financial Reporting for Governmental and Not-for-Profit Organizations
  • ACG 5637: Auditing I
  • ACG 5815: Accounting Institutions and Professional Literature
  • ACG 6136: Accounting Concepts and Financial Reporting
  • ACG 6207: Accounting Issues in Financial Risk Management
  • ACG 6255: International Accounting Issues
  • ACG 6265: International Accounting and Taxation
  • ACG 6387: Strategic Costing
  • ACG 6635: Issues in Audit Practice
  • ACG 6657: Auditing and Corporate Governance
  • ACG 6695: Computer Assurance and Control
  • ACG 6888: Foundations of Measurement
  • ACG 6905: Individual Work in Accounting
  • ACG 6935: Special Topics in Accounting
  • ACG 6940: Supervised Teaching
  • ACG 7885: Accounting Research I
  • ACG 7886: Accounting Research II
  • ACG 7887: Research Analysis in Accounting
  • ACG 7939: Theoretical Constructs in Accounting
  • ACG 7979: Advanced Research
  • ACG 7980: Research for Doctoral Dissertation
  • TAX 5005: Introduction to Federal Income Taxation
  • TAX 5065: Tax Professional Research
  • TAX 6015: Taxation of Business Entities I
  • TAX 6016: Taxation of Business Entities II
  • TAX 6017: Taxation of Business Entities III
  • TAX 6526: Advanced International Taxation
  • TAX 6726: Executive Tax Planning
  • TAX 6877: Multijurisdictional Taxation