Curriculum
The academic environment at the Smith School is rigorous. As an MS in Accounting student, you are required to complete a total of 30 credit hours. Elective courses are subject to course availability and approval by the Academic Director.
Core Courses
BUAC 765: Business Ethics for Accountants and Auditors
BUAC 780: Financial Statement Analysis
BUAC 782: Advanced Managerial Accounting and Control Systems
BUAC 784: Business Communications for Accountants and Auditors
BUAC 792: Forensic Accounting and Auditing
BUMO 794: Essentials of Negotiation
- Internal Auditing Option
This track focuses on internal audit application and practice; current trends in corporate governance; the role of managerial accounting in overall management planning and control structure; fraud prevention, deterrence, detection, and control; and IT security, IT controls and IT auditing.
Additional Core Courses for Internal Audit:
BUMO 796: Leadership and Human Resource Management for Accountants and Auditors
BUAC 790: Information Security, Audit and Control
In addition to the Core Courses these courses are needed:
BUAC 786: Internal Auditing I: Conceptual and Institutional Framework
BUAC 787: Internal Auditing II: Internal Audit Application and Practice
An additional 2-credit elective
- Public Accounting Option
This track is offered to prepare students for a career in public accounting and is most appropriate for students who do not have an undergraduate degree in accounting.
In addition to the Core Courses these courses are needed:
BUAC 758L: Intermediate Accounting I
BUAC 758M: Intermediate Accounting II
BUAC 758O: External Audit
BUAC 758R: Financial Reporting for Executives
BUAC 758T: Taxation of Individuals
BUAC758V: Taxation of Corporations & Other Entities
BUSI 764: Business Law
- Taxation Option
This track will prepare students for a career in tax.
In addition to the Core Courses these courses are needed:
BUAC 758T: Taxation of Individuals
BUAC758V: Taxation of Corporations & Other Entities
BUAC 758W: Not-For-Profit Taxation
BUAC 758X: Real Estate Taxation
BUAC 758Y: International Taxation
BUAC 758_: State and Local Taxation
BUAC 758_: Estates, Trusts, and Personal Financial Planning
Registration
Registration will take place in mid-June. MS students have a pre-determined set of courses that they will take each semester. These core courses will build the foundation of the curriculum in the Smith MS program.
Books
Students typically order their books and course-packs during the first week in August. Once you are registered for your courses, a Canvas site will be available for you to view. This site will list any required textbooks on the syllabus. Students can also locate their books at the University Book Center (UBC) in Stamp Student Union. The UBC also allows you to pre-order your books based on your course schedule. More information regarding purchasing textbooks will be available during the registration period.
Policies and Procedures
Policy on Academic Standards
All graduate students are expected to be in good standing in order to maintain enrollment in the MS program. Good standing is defined as a 3.0 GPA. MS students with an overall GPA below 3.0 at anytime will be academically dismissed and any current registration will be canceled.
Grading System
|
Grade |
GPA |
|
A+ |
4.0 |
|
A |
4.0 |
|
A- |
3.7 |
|
B+ |
3.3 |
|
B |
3.0 |
|
B- |
2.7 |
|
C+ |
2.3 |
|
C |
2.0 |
|
C- |
1.7 |
|
D+ |
1.3 |
|
D |
1.0 |
|
D- |
0.7 |
|
F |
0.0 |
|
A+, A |
above standard; exceeds expectations (4.0) |
|
A-, B+, B |
satisfactory in all respects; meets expected standards (3.7 - 3.0) |
|
B-, C+, C, C- |
below standard but earns graduate credit (2.7 - 1.7) |
|
D+, D, D- |
poor; no credit earned - course must be repeated (1.3 - 1.0) |
|
F |
failure; no credit earned (0.0) |
|
I |
incomplete; up to faculty to use in special circumstances; (Terms are established between the faculty and students to complete the work, with a grade being given no later than one semester after the "I" was received. Students on academic probation may not receive an "I.") |
Campus Advisor
Your Advisor from the Masters Programs Office will begin sending you email communications in June. Your Advisor will provide assistance with registration, orientation, course scheduling, graduation, quality of instruction, and academic progression. Contact information for your Campus Advisor will be available in June.
Academic Integrity
The Smith School recognizes honesty and integrity as necessary cornerstones to the pursuit of excellence in academic and professional business activities. Ultimately, the viability of a business depends on the integrity and the capabilities of its members. Thus, the Smith community embraces and supports the code of academic integrity administered by the student honor council in preparing its future leaders to uphold the highest ethical standards in academic, professional and personal endeavors. Students should familiarize themselves with the honor code and policies regarding cheating on exams, unauthorized collusion on assignments, and plagiarism before beginning classes.
Student Honor Council at the University of Maryland: http://shc.umd.edu/SHC/Default.aspx.