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A MAcc Program for Today's Accountant
The Master of Accountancy (MAcc) Program offered by the
Graduate School of Business at Gardner-Webb University is structured to
prepare today's accountant 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.

The flexibility of the MAcc degree provides for the creation
of several career-specific degree tracks. Among the degree tracks
available are general accounting and taxation. While some tracks are
accomplished primarily through selected course work, other tracks require a
selection of complementary graduate business (non-accounting) courses.
Graduates of the MAcc program should meet the new North Carolina
requirements for professional licensure. Courses are offered in the
evenings as well as several offered online to accommodate working
professionals.
The 30 credit-hour curriculum includes 18 hours of graduate
accounting courses and 12 hours of supporting graduate business
(non-accounting) course work. The 18-month outline of courses has a
logical sequence progressing from required courses of advanced accounting
information systems, advanced auditing, accounting theory practice, federal income tax to courses in major emphasis areas. No specific
courses are required in the graduate business (non-accounting) course work,
thus creating a flexible degree program that can be tailored to an
individual career path. The 12 hours of graduate business
(non-accounting) courses may be used to concentrate in a second area of
expertise or to broaden the student's graduate business education.

Please view our GSB Curriculum page for
specific course information.


Why do I need an MAcc degree?
-
To prepare you for careers in accounting with advanced training in specific areas built on a broad understanding of
accounting and business while introducing you to the newest
ideas of today's ever changing global environment.

- To provide you with the skills in analytical problem
solving, oral, written communication, and interpersonal relations.

- To increase the salary you receive in your current
job and magnify your future earning potential. Graduate education
leads to
higher starting salaries, with master's degree
holders generally receiving a 10 to 20 percent premium over individuals with
just a
bachelor's degree.

- To create avenues of advancement within your current
organizational structure.

- To make you more marketable to future employees of
your choosing.

- To help you meet the professional accounting
organizations new 150-hour requirement as a standard for entry into the
accounting profession.

- To provide you the opportunity of achieving a higher
first-time pass rate on the Uniform CPA Examination.

- To provide greater job security during a time when
the words "downsizing" and "alternative employment opportunities" are
spoken with frightening frequency.

The 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.
The flexibility of the MAcc degree provides for the creation of several career-specific degree tracks. Among the degree tracks available are general accounting and taxation. While some tracks are accomplished primarily through selected accounting course work, other tracks require selection of complimentary graduate business (non-accounting) courses. Courses are offered only in the evenings, to accommodate working professionals.
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 an accounting through the use of practical techniques that can readily be utilized by the students in their existing positions. The program will also provide students with an educational experience to meet the North Carolina State Board of Public Accountancy’s new 150-hour requirement to obtain the Uniform Certified Public Accounting Examination.
The Master of Accountancy Program was developed to meet the following objectives:
- To prepare students with advanced knowledge in accounting and analytical skills to acquire upper level positions in public accounting, industry, or government, and to enhance potential for success in completing certifying examinations, i.e., Certified Public Accountant (CPA) and others.
- Provide practical techniques to analyze alternative solutions to business problems involving economic, social, legal, political, global, and ethical factors.
- Develop practical skills for meeting the challenges of changing technology and managerial innovations.
Prerequisites for Admission for All Majors
An undergraduate business degree is not required for admission to the graduate business programs, but specific course material is required. The School of Business offers 500 level prerequisite courses each semester for students with prerequisite deficiencies. These courses will not count towards the graduate GPA. Students who have already taken the prerequisites must demonstrate mastery of the material normally taught in the following prerequisite courses either by offering a transcript demonstrating that the course has been completed with a grade of “C” or better, or through a waiver by successfully passing an exam:
MBA and IMBA Requirements:
- Accounting and Ethics 2 semesters
- Marketing and Economics (Micro and Macro) 2 semesters
- Microcomputers 1 semester (or proficiency)
- Management Science and Finance 1 semester
MAcc Requirements:
In addition to the above requirements, the MAcc Program requires:
- Intermediate Accounting 2 semesters
- Auditing 1 semester
- Accounting Information Systems 1 semester
- Cost Accounting 1 semester
- Income Tax 1 semester
Persons who have not completed these requirements may be given applicant status and after satisfactorily completing business prerequisite deficiencies at Gardner-Webb University or elsewhere may be granted admission.
The Curriculum
The program requires a minimum of thirty semester credit hours of graduate studies: Twelve hours in the required core, twelve accounting elective hours and six graduate business elective hours. A student may take the twelve accounting elective hours by selecting an emphasis from among general accounting or tax emphasis areas.
Required Core Courses (12 hours)
ACCT601 Federal Income Tax |
3 sem. hrs. |
ACCT610 Advanced Accounting Information Systems |
3 sem. hrs. |
ACCT611 Advanced Auditing |
3 sem. hrs. |
ACCT612 Accounting Theory and Practice |
3 sem. hrs. |
Accounting Emphasis Electives (12 hours)
Tax Emphasis:
ACCT602 Advanced Federal Income Tax |
3 sem. hrs. |
ACCT603 Partnership and S Corporation Taxation |
3 sem. hrs. |
ACCT604 Estate, Gifts, and Trust Planning |
3 sem. hrs. |
ACCT606 Tax Research/Planning |
3 sem. hrs. |
ACCT607 State and Local Taxation |
3 sem. hrs. |
ACCT619 Cases in Taxation |
3 sem. hrs. |
General Emphasis:
ACCT600 Managerial Accounting |
3 sem. hrs. |
ACCT605 Accounting Legal Issues and Ethics |
3 sem. hrs. |
ACCT620 Cases in Financial/Managerial Accounting |
3 sem. hrs. |
ACCT621 Government and Not-For-Profit Accounting |
3 sem. hrs. |
ACCT622 Seminar in International Accounting |
3 sem. hrs. |
ACCT625 Topics in Accounting |
3 sem. hrs. |
Business Electives (6 hours)
The elective courses are chosen from the large number of Master of Business Administration (MBA) and International Master of Business Administration (IMBA) courses. These courses allow the student to address functional weaknesses or pursue additional specialization. For example, a student could take a group of courses related to health care management or banking and finance or international business. Students with no Baccalaureate degree in accounting are encouraged to take more accounting electives in place of the business electives.
MAcc Degree Requirements :
- Overall minimum grade point average of 3.0 in graduate studies.
- Satisfactory completion of 30 graduate hours: 12 core graduate hours (4 courses), 12 accounting emphasis elective graduate hours (4 courses), and 6 business elective graduate hours (2 courses) within six calendar years for the MAcc.
- Application for graduation by the dates published by the Registrar.
- Participation in Commencement exercises.

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