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Nov 24, 2024
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Graduate Catalog | 2020-2021 Previous Edition
Accountancy, MACC
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The Master of Accountancy program (MACC) is a multiple concentration program designed to prepare accountants for the rapidly changing expectations of the accounting profession. The program has three concentrations: (1) Professional Accounting, (2) Financial Accounting/Auditing, and (3) Tax. The program also includes the option for development of an individualized program of study. Completion of the Professional Accounting concentration or the Financial Accounting/Auditing concentration enables students to pursue licensure in states requiring 150 credit hours.
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Admission Requirements
In addition to the general requirements for admission to the Graduate School, an acceptable score on the verbal and quantitative portions of the Graduate Management Admission Test (GMAT) is required for graduate study in Accounting. A Graduate Record Exam (GRE) score may be submitted in lieu of a GMAT score.
The GMAT/GRE application requirement may be waived for applicants meeting the following criteria:
- UNC Charlotte undergraduate accounting students - 3.0 or higher undergraduate GPA (UGPA), 3.0 or higher UGPA from 3000 and 4000 accounting level courses, and must also provide letters of recommendation from three 3000 and/or 4000 accounting professors
- General applicants - at least a 3.0 UGPA, and can showcase quantitative and analytical strengths from their undergraduate coursework
Waiver must be requested from the Master of Accountancy Graduate Program Director when submitting the completed application. All GMAT/GRE waivers are at the discretion of the Master of Accountancy Graduate Program Director. If candidates are unable to secure the GMAT/GRE waiver, they will be required to submit official GMAT/GRE test scores in their Master of Accountancy application.
Early Entry Program
Exceptional undergraduate students at UNC Charlotte may apply for the Early Entry Program and begin work toward the graduate degree before completion of the baccalaureate degree. See the Undergraduate Catalog for details and requirements. Also see the Degree Requirements and Academic Policies section of the Graduate Catalog for more information about Early Entry Programs.
Degree Requirements
The program leading to the Master of Accountancy degree consists of 30 credit hours (10 graduate courses) of coursework for students with an accounting undergraduate degree and 36 hours for students who do not have an accounting undergraduate degree. The coursework is divided into two components: accounting classes and elective classes. See the concentration descriptions below for more information on required and elective courses. Neither a comprehensive examination nor a thesis is required; however, each concentration has a designated capstone course.
Professional Accounting Concentration
The Concentration in Professional Accounting is designed for students who have an interest in preparing for careers in public accounting, consulting, and corporate accounting. The concentration is designed for students who do not have an undergraduate degree in accounting. It is also designed for students who have an undergraduate degree in accounting from outside of the United States. The program is offered in both full-time and part-time formats, with classes offered both during the daytime and in the evenings. Students planning to pursue full-time study should plan to begin the program during the summer.
Required Courses (21 credit hours)
Note:
* ACCT 5311 and ACCT 5312 or equivalent must be completed with a grade of B or above or permission of the MACC program director before taking the other classes in the program.
Capstone Course (3 credit hours)
Elective Courses (12 credit hours)
In addition to the required and capstone courses, students are expected to complete four elective courses. Elective courses may be chosen from other courses offered by the MACC program, courses from other master’s programs offered by the Belk College of Business, and courses from other master’s programs offered by the University. Courses chosen from other College of Business master’s programs must be approved by the Program Director of that program. Courses chosen outside of the College of Business can be taken only with permission of both the MACC Program Director and the Program Director for the specific program offering the course.
Financial Accounting/Auditing Concentration
The Concentration in Financial Accounting/Auditing is designed for students wishing to pursue careers in public accounting, consulting, and corporate accounting. The concentration is designed for students who have an undergraduate degree or equivalent in accounting from a U.S. university. The program is offered in both full-time and part-time formats with classes offered both during the daytime and in the evenings.
Required Courses (12 credit hours)
Capstone Course (3 credit hours)
Elective Courses (15 credit hours)
In addition to the required and capstone courses, students are expected to complete five elective courses. Elective courses may be chosen from other courses offered by the MACC program, courses from other master’s programs offered by the Belk College of Business, and courses from other master’s programs offered by the University. Courses chosen from other College of Business master’s programs must be approved by the Program Director of that program. Courses chosen outside of the College of Business can be taken only with permission of both the MACC Program Director and the Program Director for the specific program offering the course.
Tax Concentration
The Concentration in Tax is designed for students who wish to specialize in taxation. Students can enroll in the Tax concentration with or without an undergraduate degree in Accounting. The program is offered in both full-time and part-time formats with tax classes offered in only the evenings.
Prerequisite Courses (6 credit hours)
(or equivalents)
Required Tax Courses (6 credit hours)
Elective Tax Courses (12 credit hours)
Select two of the following:
Capstone Course (3 credit hours)
Elective Courses (15 credit hours)
Five additional courses beyond the required tax courses, elective tax courses, and capstone course are required. MACC and MBA courses may be taken to fulfill these electives. Students may also take courses from other graduate programs offered by the University with permission from the Graduate Program Director. Elective courses are available for students who wish to specialize in tax and also prepare for the CPA exam.
Individualized Concentration
The Individualized concentration is designed for students with unique career and professional goals that are not met by any of the other concentrations. The Individualized concentration consists of 10 courses, at least five of which must be from the MACC curricula, with the remaining five courses chosen as elective courses. Consultation with the Program Director is required for this concentration.
Elective courses may be chosen from other courses offered by the MACC program, courses from other master’s programs offered by the Belk College of Business, and courses from other master’s programs offered by the University. Courses chosen from other College of Business master’s programs must be approved by the Program Director of that program. Courses chosen outside of the College of Business can be taken only with permission of both the MACC Program Director and the Program Director for the specific program offering the course.
Degree Total = 30 Credit Hours
Grade Requirements
Due to the importance of having a strong foundation in financial reporting, all MACC students are required to have earned a grade of B or above in Intermediate Accounting I and II.
Advising
Prior to, or concurrent with, the start of the first semester of study, students are expected to complete a program of study listing each course they expect to take as a part of the program.
Assistantships
Assistantships are available on a competitive basis.
Program Certifications/Accreditation
The Belk College of Business and the Turner School of Accountancy are accredited by The Association to Advance Collegiate Schools of Business (AACSB International).
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