Dec 11, 2024  
Graduate & Pharmacy Catalog 2020-2021 
    
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Graduate & Pharmacy Catalog 2020-2021 [ARCHIVED CATALOG]

Accountancy

The principal objectives of the Master of Accountancy degree program are to prepare you for a career as a CPA, and to prepare you for success on the CPA exam. In order to successfully meet the scheduling needs of the working student, classes are scheduled for the evening on Monday through Thursday or online, or as distance-enabled couses throughout the year—during the Fall semester, Spring semester, and two Summer terms. Students who apply and are approved for admission to the program may begin their enrollment during the Fall or Spring semester.

MAcc Degree Requirements

A student with a Bachelor’s degree in accounting from a regionally accredited university in the U.S. will automatically meet all prerequisite undergraduate course requirements to enter the MAcc degree.  Students with a Bachelor’s degree in a field other than accounting or a Bachelor’s degree not earned in the U.S. must complete the following undergraduate accounting prerequisite courses or equivalents prior to beginning the Master of Accountancy:  ACG 2013, ACG 2023, ACG 3113, ACG 3123, and ACG 3163.  The MAcc degree consists of 30 credit hours of graduate courses.

MAcc Admission Requirements

  1. Earn a baccalaureate degree in accounting from a regionally accredited institution or a baccalaureate degree in another major with successful completion of the accounting courses listed in the paragraph above.
  2. Submit:
    • A completed online application and $45 nonrefundable fee
    • Official transcript from college/university where bachelor’s degree was conferred and from college/university where prerequisite courses were taken
    • GMAT scores taken within the past five years
    • A current resume
    • Two letters of recommendation
  3. Faculty interview - Once candidates submit all required documents, the complete application is reviewed by the Graduate Admissions Committee to determine invitations for an interview.

Program Learning Outcomes

“Expected student learning outcomes specify the knowledge, skills, values, and attitudes students are expected to attain in courses or in a program.” Page 69. Resource Manual for the Principles of Accreditation: Foundations for Quality Enhancement, Southern Association of Colleges and Schools Commission on Colleges (SACSCOC), 2018.

  1. Students will demonstrate research skills to locate, interpret, and apply appropriate GAAP, Generally Accepted Auditing Standards (GAAS), and tax guidelines and rules. 
  2. Students will analyze financial transactions, financial statements and related accounting disclosure in footnotes to financial statements.
  3. Students will analyze standard and complex business transactions and determine appropriate Generally Accepted Accounting Principles (GAAP), GAAS, and tax rules and guidelines.
  4. Students will exhibit the ability to express a Christian worldview as it relates to business practices.

 

MAcc Curriculum Requirements

The following courses of instruction are offered in the MAcc program. Undergraduate prerequisites must be successfully completed prior to course registration.

Core Courses (18 credit hours)

Assurance Concentration Courses

This concentration is intended for those students who earned an undergraduate degree in accounting and have completed an undergraduate Auditing course.

  • 3 Credit Hours
  • Electives (9 credit hours)

    • Choose any three (9 credit hours total) courses from graduate business courses.  You must meet the prerequisites of the course to register for it.  For a list of possible electives, please see the M.B.A. section of this catalog.  Although it is not a requirement, a very useful choice of electives would be three of the four courses below.

Assurance and Enterprise Systems Concentration

This concentration is intended for those students who earned an undergraduate degree in accounting and have completed an undergraduate Auditing course.

Accounting Studies Concentration Courses

This concentration is intended for those students who did not earn an undergraduate degree in accounting, or earned an accounting degree outside the United States.

Accounting Certificate

Non-degree seeking students applying for admission to the Accounting Certificate program will submit an official transcript showing a conferred bachelor’s degree.