Dec 15, 2024  
2014-2015 Graduate Catalogue 
    
2014-2015 Graduate Catalogue Archived Catalogue

Accountancy, M.S.A.C.


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Graduate Coordinator: Dr. William (Bill) Kerler

The Cameron School of Business offers a program of study leading to a Master of Science in Accountancy to qualified holders of a bachelor’s degree from a regionally accredited college or university regardless of undergraduate field of study. Students may concentrate in functional areas such as tax/auditing or accounting information systems/auditing. The purpose of the program is to prepare graduates to assume responsible accounting and managerial positions in public accounting, private industry, management consulting, government, and not-for-profit organizations.

Specific Objectives Include


  • Develop the skills necessary for critical thinking, professional research, and continuous learning
  • Develop a global perspective of business and accounting practices
  • Provide a framework for developing leadership and team building skills
  • Provide a framework for recognizing the importance of social responsibility and making ethical business decisions
  • Develop effective communication skills and strong interpersonal skills

Admission Requirements


Applicants seeking admission to the graduate program in accountancy are required to submit the following to the Graduate School:

  1. An application for graduate admission
  2. Official transcripts of all college work (undergraduate and graduate)
  3. Official scores on the Graduate Management Admission Test (GMAT). Scores more than five years old will not be accepted.
  4. Three recommendations by individuals who can comment on the applicant’s potential for successful completion of a master’s program.
  5. Applicant’s resume
  6. Application and supplemental documents must be submitted by the published deadline.

Applicants should have a strong overall undergraduate academic record and have earned satisfactory scores on the GMAT. However, admission decisions are based on several factors and other indicators of success may be considered for admission.

Admission into the graduate program is conditional upon successful completion of a basic core of accounting coursework. This coursework may be completed at any regionally accredited four year college or university or may be completed in residence at UNCW. The basic core of accounting coursework includes External Financial Reporting (six hours), Accounting Information Systems (three hours), Survey of Tax (three hours), Finance (three hours), Advanced Managerial Accounting (three hours) and Auditing (three hours). External Financial Reporting, Accounting Information Systems, Finance, and Survey of Tax may be completed in residence at UNCW in the summer before beginning the graduate program. Advanced Managerial Accounting and Auditing may be completed during the first semester in residence in the MSA program. Students who earn a grade of C in more than two of these basic core courses, or a grade below C in any of these courses, will not be permitted to continue in the MSA program.

Degree Requirements (32 total hours)


  1. A minimum of 32 semester hours of graduate coursework approved by the MSA director is required for the Master of Science in Accountancy. This must include a required core of 23 semester hours of MSA graduate accounting and business courses.
  2. Each student must complete seven semester hours of MSA graduate coursework in a specialization of either tax/auditing or accounting information systems/auditing approved by the MSA director.
  3. Each student must complete two semester hours of MSA graduate electives approved by the MSA director.
  4. Up to six hours of graduate study may be accepted as transfer credit from a regionally accredited college or university. Requests for transfer credit must be approved by the MSA director and the Graduate School. A minimum of 26 semester hours of graduate study must be completed in residence.
  5. Each student must successfully complete a written and oral comprehensive case analysis in the final semester of enrollment in coursework.
  6. Each student must complete the approved course of study within five years of the date of first registration for graduate study.

Required Courses


All Master of Science in Accountancy majors will be required to complete the following core courses and choose one of the concentration paths.

Concentration: Tax/Audit


Concentration: Accounting Information Systems/Audit


Elective courses


Students will strengthen and broaden their skills in particular areas by taking two (2) hours of elective MSA graduate courses from either business law, non-profit accounting, or an elective approved by the MSA director.

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