Graduate Catalog 2019-2021

Accountancy M.Acc.

Overview

The mission of the Master of Accountancy (MAcc) program is to provide students with quality professional accounting education.  The program builds on the knowledge and skills learned in the undergraduate program through examination of advanced accounting topics and business skills in areas identified as critical for success in a challenging and dynamic profession.

The Master of Accountancy program is designed to satisfy the educational requirements to be licensed as a CPA in the State of Georgia and to improve the possibility of success on the CPA exams. The program also prepares graduates for exciting careers with fast-track promotion opportunities in public accounting and other areas of business and government.

Current Georgia College accounting majors that meet entrance requirements to the Master of Accountancy may choose the "early enrollment" program during the senior year of their undergraduate program. This choice provides a seamless option for the student to commence the MAcc program while completing the B.B.A.

Regular Admission Requirements

Admission to the Master of Accountancy (MAcc) program is limited to holders of a baccalaureate degree (with the exception of Senior early enrollment students) from a regionally accredited institution. It is expected that admission will be granted only to students showing high promise of success in graduate study. The candidate's performance on the Graduate Management Admission Test (GMAT) or the Graduate Record Exam (GRE) and the candidate's undergraduate work will be used to determine admission status.  The GMAT or GRE is not required for students who attended an AACSB accredited business school, majored in accounting, and maintained an overall undergraduate GPA of 3.25 with a minimum major GPA of 3.00.

GMAT/GRE waivers will be allowed for admission into a graduate business program for students with significant middle-upper level work experience or a master's degree.  Applicants must file a petition to be considered for a GMAT/GRE waiver.  Please contact the Director of Graduate Programs in Business for a copy of the GMAT/GRE waiver petition guidelines.

Applicants may enter any semester. Admission is granted after meeting the admission standards.

Conditional Admission Requirements

Applicants who apply too late for full consideration for admission and/or have not submitted all required documents for evaluation may be assigned conditional admission status. While in this status a student may register for one semester only, by completing a Georgia College Conditional Registration Agreement for Graduate Students. This form requires the signatures of both the student and the graduate coordinator. Students may take ONLY foundation courses while in conditional status. Any student who registers under this agreement must be admitted by the end of the first semester of enrollment to continue taking courses in the degree program.

Program of Study

Foundation Courses

Foundation courses may be waived if completed at the undergraduate level with a grade of C or higher.

ACCT 2101Accounting Principles I

3

ACCT 2102Accounting Principles II

3

ACCT 3101Intermediate Accounting I

3

ACCT 3102Intermediate Accounting II

3

ACCT 3103Intermediate Accounting III

3

ACCT 3106Accounting Information Systems

3

ACCT 3116Principles of Taxation I

3

ACCT 3120Cost Accounting

3

ACCT 4125Principles of Taxation II

3

ACCT 4135Auditing

3

College-level Economics

3

College-level Statistics

3

Business Finance

3

Total Credit Hours:0-39

 

Required Courses

Satisfactorily complete four (4) of the following courses:

ACCT 6115Governmental Accounting

3

ACCT 6120Controllership

3

ACCT 6125Advanced Auditing

3

ACCT 6135Seminar in Tax Research

3

ACCT 6155Advanced Financial Accounting

3

ACCT 6165Professional Acct Research

3

Total Credit Hours:12

Accounting Electives

Satisfactorily complete six hours of ACCT courses. Courses not taken as a required course may also be used to fulfill this requirement.

ACCT 5125Taxation of Business Entities

3

ACCT 6320Fraud

3

ACCT 6330Advanced Systems

3

ACCT 6340Internal Auditing

3

ACCT 6505Special Topics in Accounting

3

ACCT 6805Independent Study

1-6

Total Credit Hours:6
 

General Electives

Satisfactorily complete 12 hours of 6000-level accounting or business courses (excluding ACCT 6900).

Total Credit Hours:12
 

Total Credit Hours: 30

Note on total semester hours: The entering student with an appropriate academic background may be able to complete the Master of Accountancy degree with a minimum of 30 semester hours of graduate work.

Additional courses may be required for students who have not met the foundation course requirements. All programs of study are based on individual student needs as stipulated by the graduate director.

Refer to the Course Description Section of this Catalog for courses and course descriptions.

Additional Degree Requirements

In addition to meeting the normal university requirements for graduation, the MAcc candidate must have an overall minimum grade point average of 3.0 on all graduate business courses taken in the Georgia College J. Whitney Bunting College of Business. The student must also have a minimum grade point average of 3.0 on all 6000 level courses taken. All credit applied toward the degree shall have been earned within seven years prior to completion of the program of study.

Further Information

For more information, contact: Director of Graduate Programs in Business, J. Whitney Bunting College of Business, Georgia College, Campus Box 019, Milledgeville, GA 31061. The graduate director may be reached by telephone at (478) 445-5115. The director's e-mail address is lynn.hanson@gcsu.edu.