Master of Accountancy

The 30-36-credit hour Master of Accountancy (MAcc) program offered by the Graduate School of Business at Gardner-Webb University is structured to prepare students for the significant changes that are impacting the accounting profession. The MAcc is recognized as the professional graduate degree designed to enhance effectiveness in upper-level accounting and financial positions in public accounting, private industry, or government. Courses are offered online to accommodate working professionals.

The 30-credit-hour curriculum can be completed in as few as five eight-week terms (10 months) taking two classes per term or as many as ten eight-week terms (20 months) taking one class per term, depending on the needs of each individual, and is offered in a convenient online format. The 36-credit-hour curriculum can be completed in six eight-week terms (12 months) taking two classes per term or as many as twelve eight-week terms (22 months) taking one class per term. Furthermore, the program’s rolling admissions enable the student to enroll and start at any of the six different term start dates each year. Based on the student's needs, the five- or ten-term rotation of courses offers students the flexibility of entering the rotation at any point to progress through the program.

Purpose

Today’s global business environment is dynamic. There are significant challenges facing accountants. Today’s accountant is expected to know more and do more than ever before. It is not enough to know accounting rules and regulations. To be successful in providing value to employers and clients alike, today’s accountant must demonstrate a combination of technical competence, oral and written communication skills, analytical problem-solving skills, technology skills, and people skills. The intensive, applied nature of this MAcc program provides training in accounting through the use of practical techniques that can readily be utilized by the students in their existing positions. The program also provides students with an educational experience to meet the North Carolina State Board of Public Accountancy’s 150-hour requirement to sit for the Uniform Certified Public Accounting Examination.

Student Learning Outcomes

To accomplish the mission of Graduate Programs in individual courses within the Godbold College of Business, students completing a course in Accounting will be able to:

  1. Adapt themselves in advanced professional career positions in business, government, and other areas of human endeavor where organizational, managerial, and analytical skills in accounting are vital for success;
  2. Learn new advanced managerial skills in accounting that require advanced knowledge of computerized technology applications in business; and
  3. Respond to complex changes in accounting in a dynamic, global marketplace and demonstrate high Christian ethical standards in their place of work.

MAcc Degree Requirements

  1. Overall minimum grade point average of 3.0 in graduate studies
  2. Satisfactory completion of the 30 prescribed graduate hours in Accounting within six calendar years
  3. Application for graduation by the dates published by the Registrar
  4. If desired, participation in the hooding ceremony and Commencement exercises

It is the student’s responsibility to be familiar with the preceding requirements for graduation.

MAcc Program Guidelines

It is the student’s responsibility to consult with the academic advisor and plan the degree in accordance with the program requirements using the course rotation and the degree planning form. The course rotation is fixed. Missing or not successfully completing a course in a term means that the student will need to wait until that course is offered again in the course rotation.

MAcc Curriculum (30-36 hours)

The Master of Accountancy (MAcc) program consists of 30-36 credit hours (10-12 three-credit-hour courses). A transcript review will determine the most appropriate track for applicants. There are six start dates every year and students may begin any term. Within the MAcc program, a minimum of six hours is required for full-time status. 

Prerequisites

The following accounting prerequisites are also required for the MAcc degree. (The below accounting prerequisites will be considered met if the applicant is a currently licensed Certified Public Accountant [CPA].)


Intermediate Accounting I

Intermediate Accounting II

Cost Accounting

Advanced Accounting

Income Tax

Auditing

Curriculum (36 hours)

BADM 601Applied Business I

3

BADM 602Applied Business II

3

ACCT 600Managerial Accounting

3

ACCT 601Federal Income Tax

3

ACCT 603Corporate Taxation

3

ACCT 610Advanced Accounting Information Systems

3

ACCT 611Advanced Auditing

3

ACCT 612Accounting Theory and Practice

3

ACCT 618Accounting Analytics

3

ACCT 620Cases in Financial/Managerial Accounting

3

ACCT 621Government and Not-For-Profit Accounting

3

ACCT 630Accounting Ethics and Fraud Examination

3

Total Credit Hours:36

Curriculum (36 hours)

Curriculum (30 hours)

ACCT 600Managerial Accounting

3

ACCT 601Federal Income Tax

3

ACCT 603Corporate Taxation

3

ACCT 610Advanced Accounting Information Systems

3

ACCT 611Advanced Auditing

3

ACCT 612Accounting Theory and Practice

3

ACCT 618Accounting Analytics

3

ACCT 620Cases in Financial/Managerial Accounting

3

ACCT 621Government and Not-For-Profit Accounting

3

ACCT 630Accounting Ethics and Fraud Examination

3

Total Credit Hours: 30