2013-2014 Graduate Catalog: Master of Accountancy

The Master of Accountancy program is a multiple track program designed to prepare accountants for the rapidly changing expectations of the accounting profession.  The program has three tracks: Professional Accounting, Financial Accounting/Auditing, and Tax.  The program also includes the option for development of an individualized program of study.  Completion of the Professional Accounting track or the Financial Accounting/Auditing track will enable students to pursue licensure in states requiring 150 semester hours.

Additional Admission Requirements

In addition to the general requirements for admission to the Graduate School, an acceptable score on the verbal and quantitative portions of the Graduate Management Admission Test (GMAT) is required for graduate study in Accounting.  A Graduate Record Exam (GRE) score may be submitted in lieu of a GMAT score.  UNC Charlotte undergraduate Accounting majors may be eligible for a waiver of this requirement and should contact the Program Director for additional information.

Degree Requirements

The program leading to the Master of Accountancy degree consists of 30 semester hours (10 graduate classes) of coursework. The 30 hours are divided into two components: accounting classes and elective classes. See the track descriptions below for more information on required and elective classes. 

A maximum of six hours of transfer credit can be accepted from another accredited business school upon approval by the program coordinator and the Dean of the Graduate School. A 3.0 GPA is required in all courses taken for graduate credit and a maximum of three C's is permitted for continuation in the program. The residence requirement is satisfied by completion of at least three-fourths of the required courses while in residence. Neither a comprehensive examination nor a thesis is required.

Admission to Candidacy Requirements

An Admission to Candidacy form listing graduate-level courses that apply to the degree must be submitted to the Graduate Coordinator one month prior to the semester in which the student plans to complete the coursework for the degree.

Assistantships

Assistantships are available on a competitive basis.

Accounting Program Tracks

Professional Accounting Track

The Professional Accounting Track is designed for students who have an interest in preparing for careers in public accounting, consulting, and corporate accounting.  The track is designed for students who do not have an undergraduate degree in accounting.  It is also designed for students who have an undergraduate degree in accounting from outside of the United States.  The program is offered in both full-time and part-time formats with classes offered both during the daytime and in the evenings.

Prerequisite classes:

  • ACCT 3311  Intermediate Financial Accounting I (3)
  • ACCT 3312  Intermediate Financial Accounting I (3)

(or equivalents with a grade of B or above or permission of the MACC program coordinator)

The required classes for this track are:

  • ACCT 5220  Income Tax (3)
  • ACCT 6120  Taxation of Corporations & Shareholders (3)
  • ACCT 6210  Advanced Accounting Info Systems (3)
  • ACCT 6220  Financial Statement Auditing (3)
  • ACCT 6230  Advanced Managerial Accounting (3)
  • ACCT 6260  Advanced Financial Accounting I (3)
  • ACCT 6270  Advanced Financial Accounting II (3)
  • ACCT 6280  International Accounting (3)

In addition to the required classes, a student is expected to complete two elective classes.

Financial Accounting/Auditing Track

The Financial Accounting/Auditing track is designed for students wishing to pursue careers in public accounting, consulting, and corporate accounting. The track is designed for students who have an undergraduate degree or equivalent in accounting from a U.S. university. The program is offered in both full-time and part-time formats with classes offered both during the daytime and in the evenings.

The required classes for this track are:

  • ACCT 6120  Taxation of Corporations & Shareholders (3)
  • ACCT 6220  Financial Statement Auditing (3)
  • ACCT 6260  Advanced Financial Accounting I (3)
  • ACCT 6270  Advanced Financial Accounting II (3)
  • ACCT 6280  International Accounting (3)

In addition to the required classes, a student is expected to complete five elective classes.

Tax Track

The Tax track is designed for students who wish to specialize in taxation. Student can enroll in the Tax track with or without an undergraduate degree in Accounting.  The program is offered in both full-time and part-time formats with tax classes offered in only the evenings.

Prerequisite classes:

  • ACCT 2121  Introduction to Financial Accounting
  • ACCT 4220/5220  Federal Taxation

(or equivalents)

The required classes for this track are:

  • ACCT 6110  Tax Research and Planning
  • ACCT 6120  Taxation of Corporations and Shareholders
  • ACCT 6130  Taxation of Pass-Through Entities
  • ACCT 6280  International Accounting

In addition to the required classes a student is expected to complete six elective classes; at least two of those electives must be in taxation or accounting. Electives are available for students who wish to specialize in tax and also prepare for the CPA exam.

Individualized Track

The Individualized Track is designed for students with unique career and professional goals that are not met by the other tracks. Consultation with the Graduate Coordinator is required for this track.

Advising

Prior to, or concurrent with, the start of the first semester of study each student will be expected to complete a program of study listing each class the student expects to take as a part of the program.

Application for Degree

Each student should make application for his/her degree by completing the online Application for Degree through Banner Self Service no later than the filing date specified in the University Academic Calendar.

Program Certifications/Accreditation

The Belk College of Business and the Department of Accounting are accredited by The Association to Advance Collegiate Schools of Business (AACSB International).


Dual Degrees

See also the MACC/JD Dual Degree.