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Home Crews School of Accountancy MS in Accounting Academic Regulations

Academic Regulations

Transfer Credit

Approved transfer credit may be accepted for not more than 15 semester hours of course credit toward a master's degree. These hours can be from a previously completed degree. Credit previously earned at another institution must be presented for evaluation not later than the end of the student's second semester of enrollment. Because your course schedule may be significantly affected by acceptability of transfer credit, you are strongly urged to request evaluation early. Forms are available on‐line. Only transcripts received directly from an issuing institution are considered official.

Grades earned at another institution will not be computed in the University cumulative grade point average, nor will they be accepted for transfer, unless they are "B" (3.0) or better. No credit will be transferred unless it meets with the approval of the Master's Program Coordinator.

Second Master's Degree

Students who hold or are enrolled in a master's degree from The University of Memphis may pursue a second master's degree with a different major or degree. Up to 15 credit hours may be shared. Two degrees may be pursued simultaneously or sequentially.

Course Load Limitations

Fifteen semester hours of graduate coursework is the maximum load for students devoting full time to graduate study during regular sessions. The maximum number of hours of graduate course work for which a graduate student may enroll during the Summer Session is 12. Those who register for 9 or more hours in the academic year will be considered full‐time students.
University‐funded graduate assistants must register for no fewer than 12 semester hours in each fall and spring term. Requests for overloads must be approved by the Master's Program Coordinator.

Grade Point Average

The Grade Point Average (GPA) for graduate students is computed on ALL graduate courses completed within the specified time period for the degree. Graduate students must maintain a 3.0 GPA ("B"). A grade below "C‐" will not apply toward any graduate degree, but will be computed in the GPA. No more than 7 hours of "C" will be applied towards meeting degree requirements. Grades earned at another university will not be computed in the cumulative GPA. Grades in courses that are older than the time limitation for degree (6 years) will be shown on the transcript but will not be included in the computation of the GPA used for graduation.

Repetition of Courses

A graduate student may repeat a course to earn a higher grade only if the earned grade was lower than a "B" (3.0). No course may be repeated more than once to improve the grade. Only the grade earned in the second attempt will be included in the computation of the cumulative grade point average. A maximum of two courses may be repeated to improve a grade.
Students should always check with the Master's Program Coordinator before enrolling in a course a second time.

Time Limitation

All requirements for the degree must be completed in eight years. Courses more than eight years old will not be allowed as credit toward the master's degree.

Admission to Candidacy (Intent to Graduate)

To help you keep track of your graduation progress, you can use a degree tracking form.

Before an applicant will be officially admitted to candidacy for a master's degree, the student must have satisfied the following requirements:

  1. The "Application for Admission to Candidacy" for the Master's Degree and an "Intent to Graduate Card" must be filed by the deadline published in the Graduate Bulletin, posted on academic unit bulletin boards on campus, and available on‐line. No exceptions will be made if both the intent card and candidacy forms are not submitted by the stated deadlines.
  2. The student must have a cumulative GPA of 3.0 on all graduate work undertaken at The University of Memphis whether or not the courses are listed on the candidacy form. Grades of "D" or "F" are not accepted for any graduate degree credit, but these grades will be computed in the GPA. No more than seven (7) hours of "C+," "C," or "C‐" will be counted toward degree requirements.
  3. Grades earned in the final semester may not be used to correct GPA deficiencies. The student must have at least a 3.0 average in all graduate work at the time the Intent to Graduate Card is filed.
  4. The program must include a minimum of 70% of the total required hours as 7000 level courses.
  5. All requirements of the Graduate School, the student's college, and the academic unit must be met.
  6. If a student wishes to substitute a course for a required course, the substitution must be approved by the Master's Program Coordinator on the Course Substitution Form. The form must accompany the candidacy form.
  7. The student's graduate work up to this point must be acceptable in quality and quantity to the major advisor, unit head and/or director of graduate studies in the student's college, and the Vice Provost for Graduate Studies.

It is the responsibility of each graduate student to notify the Graduate School Academic Advisor of any changes in name or address.