The graduate programs build on the students' technical competence in undergraduate accounting and business courses. To provide a background for successful study at the graduate level, a series of foundation courses or their equivalents must be completed before enrolling in courses for graduate credit.
All or part of the foundation course requirements may be fulfilled by courses taken at other universities. Students with undergraduate degrees in accounting usually have satisfied all, or most, of the foundation course requirements.
A grade of "C" or better is required in all foundation courses. Accounting 3123 and 3141 are not required in the Taxation Option.
The foundation courses consist of the following:
- Accounting 2100, 3120, 3121, 3122, 3123, 3131, 3141, 3152, 3161
- Business Administration 3010 (Business Administration 4400 may be substituted for Business Administration 3010)
- Economics 1203, 1204; Economics 4400 may be substituted for Economics 1203 and 1204
- Finance 3300;Finance 4400 may be substituted for Finance 3300
- Management 3401, 3402; Management 4400 may be substituted for Management 3401 and 3402.
- Marketing 3501; Marketing 4400 may be substituted for Marketing 3501.
- Quantitative Methods 2786 and 2787.Quantitative Methods 4400 may be substituted for Quantitative Methods 2785.)