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Graduate and Pharmacy Catalog 2023-2024 [ARCHIVED CATALOG]
Master of Accountancy 3+2
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120 Undergraduate Credit Hours and 30 Graduate Credit Hours
The MAcc program helps prepare students to take the CPA exam. Graduates planning to pursue a CPA, should be prepared to abide by additional requirements when seeking CPA certification in the state of Florida or in the location they seek to be certified.
The principal objectives of the Master of Accountancy 3+2 degree program are to prepare you for a career as an Accounting Professional. The curriculum is designed to prepare students to become a CPA, and successfully pass the CPA exam. While many students aspire to take the CPA exam, students also pursue a MAcc to expand their understanding of accounting and advance their careers. 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, Spring, or Summer semesters.
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Licensure and Certifications
PBA’s Master of Accountancy 3+2 program prepares graduates to become a licensed Certified Public Accountant (CPA). For CPA licensure you must meet the education, examination, and experience requirements in the jurisdiction in which they plan to work. All CPA candidates must pass the Uniform CPA Examination ® (CPA Exam), which comprises four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). While the CPA Exam is the same for all candidates, other requirements may differ by jurisdiction. Students should check with their specific Board of Accountancy for requirements in their state/jurisdiction. While it is beneficial to earn a Certified Public Accountant license, it is only required for graduates that are working in public accounting, the segment of the profession that reviews and audits the financial statements of public and private entities.
3+2 B.S./MAcc Degree Requirements
Conferral of a Baccalaureate degree in this program of study is determined by successful completion of the Baccalaureate Graduation Requirements outlined here . The MAcc degree consists of 30 credit hours of graduate courses.
MAcc 3+2 Admission Requirements
Undergraduate admissions requirements apply. To qualify for the graduate aspect of this program, students must apply to and be accepted in the MAcc. Students may apply as early as Spring of their junior year.
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.
- Students will demonstrate research skills to locate, interpret, and apply appropriate GAAP, Generally Accepted Auditing Standards (GAAS), and tax guidelines and rules.
- Students will analyze financial transactions, financial statements and related accounting disclosure in footnotes to financial statements.
- Students will analyze standard and complex business transactions and determine appropriate Generally Accepted Accounting Principles (GAAP), GAAS, and tax rules and guidelines.
- Students will exhibit the ability to express a Christian worldview as it relates to business practices.
Undergraduate Requirements
Conferral of a Baccalaureate degree in this program of study is determined by successful completion of the Baccalaureate Graduation Requirements outlined below.
NOTE: Students must earn 42 upper level (3000-4000) credit hours in order to graduate. A total of at least 21 of these upper level credit hours must be completed in the selected major.
Visit this program’s information page for additional program-specific requirements.
Faith, Roots, and Reason (General Education) Requirements - 43 Credit Hours
Accounting majors must meet the Baccalaureate Degree Requirements as set out in the Faith, Roots, and Reason (General Education) Program. The Faith, Roots, and Reason (General Education) Mathematics, Social Science, and Global Studies requirements are fulfilled through other courses in this major. Only 31 of the 43 credit hours of the Faith, Roots, and Reason (General Education) Program will still be required for the completion of this program.
Required Business Core - 51 Credit Hours
- BUS 1001 - Business Fundamentals 1 Credit Hour
- MAT 1853 - College Algebra (fulfills the Faith, Roots, and Reason (General Education) Mathematics requirement) 3 Credit Hours
- BUS 2001 - Why Business? 1 Credit Hour
- MAT 2003 - Elementary Statistics
- ACG 2013 - Financial Accounting 3 Credit Hours
- ACG 2023 - Managerial Accounting 3 Credit Hours
- BUS 2133 - Information Systems for Business 3 Credit Hours
- BUR 2153 - Principles of Marketing 3 Credit Hours
- BUF 2173 - Principles of Finance 3 Credit Hours
- BUM 2183 - Principles of Management 3 Credit Hours
- BUS 2343 - Principles of Macroeconomics 3 Credit Hours (fulfills the Faith, Roots and Reason (General Education) Social Science Requirement)
- BUS 2353 - Principles of Microeconomics 3 Credit Hours
- BUS 3001 - Business Professionalism 1 Credit Hour
- BUS 3193 - Business Law I 3 Credit Hours
- BUS 3613 - Data Analytics 3 Credit Hours
- BUI 3633 - Global Business (fulfills the Faith, Roots and Reason (General Education) Global Studies requirement) 3 Credit Hours
- ECO 3813 - American Free Enterprise (fulfills the Faith, Roots and Reason (General Education) Freedom in American Society/American Free Enterprise requirement as would Freedom in American Society
- BUM 4053 - Leadership & Ethics 3 Credit Hours
- BUS 4303 - Business Strategies 3 Credit Hours
Accounting Courses (27 Hours)
- ACG 3113 - Intermediate Accounting I
- ACG 3123 - Intermediate Accounting II
- ACG 3163 - Accounting Information Systems
- BUS 3293 - Business Law II
- ACG 3713 - Federal Taxation I
- ACG 3723 - Federal Taxation II
- ACG 4133 - Auditing
- ACG 4143 - Cost Accounting
- ACG 4523 - Taxation with the IRS or BUS 4713 Business Internship
Additional Required Credit Hours - 11 Credit Hours
These additional hours may be fulfilled by a minor, second major, general electives taken concurrently, previous coursework taken at PBA or through transfer credits.
MAcc 3+2 Curriculum Requirements
The following courses of instruction are offered in the MAcc program. Undergraduate prerequisites must be successfully completed prior to course registration.
Graduate Requirements
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