Apr 19, 2024  
Graduate Catalog | 2015-2016 
    
Graduate Catalog | 2015-2016 Previous Edition

Accountancy, M.Acc.


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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 credit 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 credit 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 courses.  Students enrolling in the program who do not have an undergraduate degree in accounting will have an additional two required courses, resulting in a total of 12 courses or 36 hours of study.

Due to the importance of having a strong foundation in financial reporting, all MACC students are required to have earned a grade of B or above in Intermediate Accounting I and II.  A maximum of six hours of transfer credit can be accepted from another accredited business school upon approval by the Graduate Program Director 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 grades 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.  Students planning to pursue full-time study should plan to begin the program during the summer. 

Note:

* ACCT 5311  and ACCT 5312  or equivalent must be completed with a grade of B or above or permission of the MACC program director before taking the other classes in the program.

Elective Courses


In addition to the required courses, students are expected to complete four elective courses.

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.

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 Courses


(or equivalents)

Elective Courses


In addition to the required courses, students are expected to complete five elective courses; 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 Program Director 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 College of Business  and the Department of Accounting  are accredited by The Association to Advance Collegiate Schools of Business (AACSB International).

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