Master of Accounting Degree Requirements
Students seeking the Master of Accounting degree must complete ten (10)-three semester-hour
Students seeking the Master of Accounting degree are required to complete any of the following foundation courses as designated by the Director of Graduate Studies. In addition, students must complete six (6) graduate accounting courses, two (2) general business courses and two (2) elective courses. Macc courses will be available online beginning fall semester 2017. The program will be totally online beginning fall semester 2018.
|Master of Accounting Degree Requirements||Course Title||Credit Hours|
|Undergraduate Foundation Courses|
|All courses must be taken as an undergraduate student or transferred into the university
before admission will be granted to the MAcc program. Courses must have been passed
with a minimum grade of "C" to complete a prerequisite requirement.
|ACC 211||Principles of Accounting I||3|
|ACC 212||Principle of Accounting II||3|
|CIS 250||Computer Information Systems II||3|
|ACC 331||Taxation of Individuals||3|
|ACC 341||Accounting Information Systems||3|
|ACC 371||Financial Accounting I||3|
|ACC 372||Financial Accounting II||3|
|ACC 381||Cost Accounting||3|
|MAcc Core Courses (18 Hours Required)|
|ACC 511||Financial Accounting Theory||3|
|ACC 521||Advanced Managerial Accounting||3|
|ACC 531||Tax Planning and Research||3|
|ACC 535||Multi-Jurisdictional Tax||3|
|ACC 541||Advanced Accounting Systems||3|
|ACC 572||Fraud Examination and Forensic Accounting|
|MBA Core Courses (6 Hours Required)|
|MBA 501||Analysis Using Information Systems|
|MGT 532||Legal and Ethical Environment of Business|
|Elective Courses (6 Hours) Students must select two (2) courses from the following list.|
|ACC 532*||Taxation of Partnerships and Corporations||3|
|ACC 552*||Advanced Auditing||3|
|ACC 561*||Accounting of Governmental and NFPE||3|
|ACC 571||Professional Accounting||3|
|ACC 590||Special Topics||3|
|ACC 594||Independent Study in Accounting||3|
|Other Electives as approved by the Chair of the Department of Accounting||3|
* This course is dual-listed with a 400-level course. Students may not repeat dual-listed courses completed at the 400-level.
Persons seeking licensure as a CPA in the state of Alabama must have completed a minimum of 150 semester hours or 225 quarter hours of postsecondary education, including (1) a baccalaureate degree from an accredited university, and (2) evidence that he or she has satisfied either one of the following:
- At least 24 semester hours or equivalent quarter hours (excluding principles of accounting courses) at the upper division undergraduate and/or graduate level, including minimum requirements in each of the following areas: financial accounting - 9 hours; auditing - 3 hours; taxation - 6 hours; management accounting - 3 hours; governmental and not-for-profit accounting - 3 hours; at least 24 semester hours or equivalent quarter hours in business courses (other than accounting courses) at the undergraduate and/or graduate level, including at least 3 semester hours in business law, concentrating primarily on the Uniform Commercial Code.
- Awarded a graduate degree in accounting from a degree program separately accredited by AACSB International.
If you need any further information, see the Chair of the Department of Accounting.
In the event that a situation is not addressed below, the regulations governing that situation will be determined by the Graduate School.
Master Of Business Administration
The Mitchell MBA degree is accredited by the Association for the Advancement of Collegiate Schools of Business. It is a professional degree designed to enable individuals to study advanced concepts of business, industry, and government operations. The program is intended for the active manager or technical supervisor as well as the recent graduate who is interested in advanced study in the field of business. The business environment is constantly changing and the coursework in the MBA program is designed to facilitate decision making within ambiguous and changing conditions. The program requires ten (10) courses each carrying three semester hours of credit.
The Master Of Accounting Degree Program
Students may earn a Master of Accounting degree in the Mitchell College of Business. The admissions requirements, academic regulations, and general degree requirements are similar to those required for the MBA Degree.
Students seeking the Master of Accounting degree are required to complete any of the foundation courses as designated by the Director of Graduate Studies. In addition, students must complete six (6) graduate accounting courses, two (2) general business courses, and two (2) elective courses. MAcc courses will be available online beginning fall semester 2017. The entire program will be online beginning fall semester 2018.
Admission Requirements for MBA and MAcc Programs
The Mitchell MBA has a Fall only admission policy. The MAcc program will consider admissions at other times of the academic year.
To be admitted to the graduate programs within the Mitchell College of Business, the following are required:
- A bachelor's degree from an institution accredited by the appropriate United States regional accreditation agency or equivalent for international institutions.
- A minimal grade-point average of 3.0 on all undergraduate work (A=4.0), and
- A minimum GMAT (Graduate Management Admissions Test) of 450 and
- A combination of GPA and GMAT score that meets the requirements of the following formula:
A student who has a bachelor's degree with less than 3.0 but greater than a 2.5 (A=4.0)
or a minimum grade-point average of 2.75 on the last 64 semester hours of college
work may attain Provisional Admission provided the student meets the minimum GMAT
score requirement and meets the requirements of one of the two following formula:
200 x GPA + GMAT = 1100 or
200 x UDGPA (last 64 hours) + GMAT = 1100
International students must meet or exceed the University’s standard for language proficiency.
There is a "non-degree seeking" category for registration. Students in this category must obtain permission of the Director of Graduate Studies before registering for any graduate courses in the Mitchell College of Business. A student must re-apply if no course work has been completed within one year after admission into the Master of Accounting or the Master of Business Administration programs.
MBA Prerequisite Requirements
Four courses in the MBA program require prospective students without sufficient prior academic training to complete preparation materials: MBA 502 Managing Accounting Information requires Principles of Accounting (ACC 211) or an equivalent course; MBA 503 Managing in the Business Environment requires Microeconomics (ECO 215) or an equivalent course; MBA 505 Managing People requires Principles of Management (MGT 300) or an equivalent course; and MBA 506 Managing Finance and Capital requires Business Finance (FIN 315) or an equivalent course. Applicants may fulfill the prerequisite requirements by completing the undergraduate courses or self-study courses available from the University Bookstore. Prerequisites must be complete prior to starting the MBA Program.
Requirements for Regular Standing
A Provisional Admission student will qualify for Regular Standing upon completion of a minimum of nine semester hours taken for graduate credit (500 level) toward degree requirements provided at least a "B" average is maintained in all such work attempted.
The following regulations apply to all graduate students and encompass all work taken as a graduate student including all graduate degree courses (core, elective, concentration, business and accounting).
- All students must earn an overall GPA of 3.0 or better
- Students receiving a second grade of C will be dismissed
- No D Grades will be awarded
- Students receiving a grade of F will be dismissed
- Students may not drop (WD) from any course more than one time.
- Students may not repeat a course more than one time
A maximum of 9 semester hours of graduate credit earned at another institution may be considered for credit toward a degree in the master programs. Transfer credit is approved only after completion of a minimum of nine (9) semester hours of graduate credit at the University of South Alabama and the student has qualified for Regular Standing. Only grades of "A" or "B" may be accepted as transfer credit. Transfer credits are not used in the calculation of the grade point average.
Students enrolled in the Master of Business Administration Program and the Master of Accounting Program are expected to complete all requirements at the University of South Alabama. Students transferring from other accredited graduate programs may transfer a maximum of nine credit hours (three courses) to be counted toward USA graduate requirements. Once enrolled at USA, students are expected to complete the degree requirements at USA. Transient student requests will be approved only under the following conditions:
- The student is graduating and the specific course requirement is not offered at USA during that term.
- The student is moving from the Mobile area and can complete the degree requirements
at another accredited institution (a maximum of nine hours if the student has not
transferred other graduate credit to USA).
Transient approval will not be granted for students to enroll in graduate classes at other local (non-AACSB accredited) institutions.
Failure of a Course
A student receiving an "F" grade for a course will be dismissed.
All requirements for the MBA and MAcc programs must be completed within seven (7) calendar years from admission to the program.
Graduate Assistantships are awarded on an annual basis and are granted for the academic year. The stipend is for two semesters totaling $8,000 and a tuition waiver of up to 12 semester credit hours per semester. Out of state fees are also waived. Any additional fees or cost are paid by the student.
Application forms can be obtained from the Office of Graduate Programs in the Mitchell College of Business.
Requirements For Degrees
MBA students must satisfactorily complete ten (10) three semester-hour graduate courses. Students seeking the Master of Accounting degree must complete ten (10) three semester-hour graduate accounting courses.
Doctor of Business Administration (DBA)
The Doctor of Business Administration (DBA) program in Management and the DBA program in Marketing are designed for individuals in business desiring to transition to an academic career. The program's weekend format is designed to allow students to complete classes in an intensive series of Friday through Sunday classes.
Minimum requirements for Admission
Applicants must have successfully completed an MBA, a specialized Master's degree in business, or a professional degree in related areas of study, from nationally accredited programs subject to the approval of the Director of Graduate Studies and the Admissions Committee; Applicants must have a minimum of five years of professional experience in business or other professional fields. Instructors from business schools or colleges who want to upgrade their academic status with a doctoral degree are also eligible to apply. Classes are admitted once per year, starting in May. International students must meet or exceed the University’s standard for language proficiency.
Students may apply online at http://www.southalabama.edu/colleges/mcob/dba/index.html.
A minimum of 60 semester hours of approved graduate credit is required. Details about the curriculum are given below.
Graduate courses taken at another accredited university in the same (or closely related) subject as that of the DBA program, may be considered in the DBA plan of study at the discretion of the Director of the DBA Program. Only grades of "A" or "B" may be accepted as transfer credit. The transfer credit is approved by the Dean of the Graduate School only after completion of a minimum of 9 semester hours of graduate work in the doctoral program at USA.
Residence, full-time study, and Continuation Registration
A minimum of eight consecutive terms of full-time study in residence is required.
All requirements for the DBA degree must be completed within 36 months from the date of matriculation. A student who has not satisfactorily completed the research component in a three year period must apply for a defined extension to complete the degree. This request must be recommended by the major professor, the Director of Graduate Studies, and approved by the Dean of the Graduate School.
A comprehensive examination is scheduled for the summer of the third year of the doctoral program. Failure to complete the work within the periods specified shall necessitate reevaluation of the student's program and may result in a recommendation for dismissal by the Director of Graduate Studies to the Graduate Dean.
Doctor of Business Administration Degree Requirements
The Doctor of Business Administration (DBA) degree is awarded in recognition of the student's demonstrated ability to conduct original, scholarly research at the highest levels without extensive supervision. The degree is not granted upon completion of a stated amount of course work, but rather after demonstration by the student of a comprehensive knowledge and research capability in a specialized field of study. The student must demonstrate this ability in writing and by defending the research component based upon the result of an original investigation.
- All students must earn an overall GPA of 3.0 or better in the program in order to graduate.
- All students must pass a course with a grade of no less than B.
- Students may not drop (WD) from any course more than one time.
- Students may not repeat a course more than one time.
Requirements for Degree
DBA students must satisfactorily complete a minimum of sixty (60) semester-hour graduate credit. A minimum of eight consecutive terms of full-time study is required.