Approved by: Graduate Council
Implementation Date: Spring 2017
Note: Deletions are strikethroughs. Insertions are underlined.
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Accountancy
- Master of Accountancy (MACC)
- MACC/JD Dual Degree (in conjunction with the Charlotte School of Law)
Department of Accounting
macc.uncc.edu
Coordinator
Dr. Jack Cathey
Graduate Faculty
Dr. Hughlene Burton, Associate Professor and Department Chair
Dr. Jack Cathey, Associate Professor
Dr. Howard Godfrey, Professor
Dr. Nabil Elias, Associate Professor
Dr. Keejae Hong, Assistant Professor
Dr. David Kerr, Associate Professor
Dr. Kristin Roland, Assistant Professor
Dr. Greg Martin, Assistant Professor
Dr. Patricia Mynatt, Clinical Professor
Dr. Suzanne Sevin, Clinical Professor
Dr. Paul Tanyi, Assistant Professor
Dr. Marcia Watson, Associate Professor
Dr. Casper Wiggins, Big Five Distinguished Professor
Master of Accountancy
The Master of Accountancy program is a multiple track program designed to prepare accountants for the rapidly changing expectations of the accounting profession. The program has three tracks: Professional Accounting, Financial Accounting/Auditing, and Tax. The program also includes the option for development of an individualized program of study. Completion of the Professional Accounting track or the Financial Accounting/Auditing track will enable students to pursue licensure in states requiring 150 semester hours.
Additional 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. Students with outstanding undergraduate performance may be able to waive this requirement. Please UNC Charlotte undergraduate Accounting majors may be eligible for a waiver of this requirement and should contact the Program Director for additional information.
Degree Requirements
The program leading to the Master of Accountancy degree consists of 30 semester hours (10 graduate classes) of coursework for students with an accounting undergraduate degree and 36 hours for students who do not have an accounting undergraduate degree. The 30 hours are coursework is divided into two components: accounting classes and elective classes. See the track concentration descriptions below for more information on required and elective courses. Students enrolling in the program who do not have an undergraduate degree in accounting will have an additional two required courses, resulting in a total of 12 courses or 36 hours of study.
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. A maximum of six hours of transfer credit can be accepted from another accredited business school upon approval by the program coordinator and the Dean of the Graduate School. A 3.0 GPA is required in all courses taken for graduate credit and maximum of three C grades is permitted for continuation in the program. The residence requirement is satisfied by completion of at least three-fourths of the required courses while in residence. Neither a comprehensive examination nor a thesis is required, however each concentration has a designated capstone course.
Admission to Candidacy Requirements
An Admission to Candidacy form listing graduate-level courses that apply to the degree must be submitted to the Graduate Coordinator one month prior to the semester in which the student plans to complete the coursework for the degree.
Assistantships
Assistantships are available on a competitive basis.
Accounting Program Tracks Concentrations
Professional Accounting Track Concentration
The Professional Accounting Track Concentration is designed for students who have an interest in preparing for careers in public accounting, consulting, and corporate accounting. The track 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
ACCT 5311 Intermediate Financial Reporting I (3)*
ACCT 5312 Intermediate Financial Reporting II (3)*
ACCT 5220 Income Tax (3)
ACCT 6120 Taxation of Corporations and Shareholders (3)
ACCT 6220 Financial Statement Auditing (3)
ACCT 6260 Advanced Financial Reporting (3)
ACCT 6270 Accounting for Business Combinations, Governmental, and Not-for-Profit Entities (3)
ACCT 6280 International Financial Reporting (3)**
*ACCT 5311 and ACCT 5312 or equivalent must be completed with a grade of B or above or permission of the MACC program coordinator before taking the other classes in the program.
** Capstone course
Elective Courses
In addition to the required courses, students are expected to complete four elective courses. Electives may be chosen from other courses offered by the MACC program, courses from other masters programs offered by the Belk College of Business, and courses from other masters programs offered by the University. Courses chosen from other Belk College masters programs must be approved by the program’s Director. Courses chosen outside of the Belk College can be taken only with permission both of the MACC Program Director and the Program Director for the specific program offering the course.
Financial Accounting/Auditing Track Concentration
The Financial Accounting/Auditing Track Concentration is designed for students wishing to pursue careers in public accounting, consulting, and corporate accounting. The track 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
ACCT 6120 Taxation of Corporations and Shareholders (3)
ACCT 6220 Financial Statement Auditing (3)
ACCT 6260 Advanced Financial Reporting (3)
ACCT 6270 Accounting for Business Combinations, Governmental, and Not-for-Profit Entities (3)
ACCT 6280 International Financial Reporting (3)*
* Capstone course
Elective Courses
In addition to the required courses, students are expected to complete five elective courses. Electives may be chosen from other courses offered by the MACC program, courses from other masters programs offered by the Belk College of Business, and courses from other masters programs offered by the University. Courses chosen from other Belk College masters programs must be approved by the program’s Director. Courses chosen outside of the Belk College can be taken only with permission both of the MACC Program Director and the Program Director for the specific program offering the course.
Tax Track Concentration
The Tax Track Concentration is designed for students who wish to specialize in taxation. Student Students can enroll in the Tax Track 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
ACCT 2121 Introduction to Financial Accounting
ACCT 4220/5220 Federal Taxation
(or equivalents)
Required Courses
ACCT 6110 Tax Research and Planning (3)
ACCT 6120 Taxation of Corporations and Shareholders (3)
ACCT 6130 Taxation of Pass-Through Entities (3)
ACCT 6150 Tax Strategy and Policy (3)*
ACCT 6160 Advanced Individual Taxation (3)
* Capstone course
Elective Courses
In addition to the required courses, students are expected to complete five elective courses; at least two of those electives must be in taxation or accounting. Electives are available for students who wish to specialize in tax and also prepare for the CPA exam.
Individualized Track Concentration
The Individualized Track Concentration is designed for students with unique career and professional goals that are not met by the other tracks concentrations. The Individualized Concentration will consist of 10 courses, at least five of which must be from the MACC curricula with the remaining five courses chosen as electives. Consultation with the Graduate Coordinator is required for this track concentration.
Electives may be chosen from other courses offered by the MACC program, courses from other masters programs offered by the Belk College of Business, and courses from other masters programs offered by the University. Courses chosen from other Belk College masters programs must be approved by the program’s Director. Courses chosen outside of the Belk College can be taken only with permission both of the MACC Program Director and the Program Director for the specific program offering the course.
Advising
Prior to, or concurrent with, the start of the first semester of study each student will be expected to complete a program of study listing each class the student expects to take as a part of the program.
Application for Degree
Each student should make application for his/her degree by completing the online Application for Degree through Banner Self Service no later than the filing date specified in the University Academic Calendar.
Program Certifications/Accreditation
The Belk College of Business and the Department of Accounting are accredited by The Association to Advance Collegiate Schools of Business (AACSB International).
MACC/JD Dual Degree
This Dual Degree Program allows students to earn a Master of Accountancy (MACC) degree from the Belk College of Business at UNC Charlotte and a Juris Doctor (JD) degree from the Charlotte School of Law in eight semesters of study.
Prospective dual-degree program students must apply separately to both UNC Charlotte and the Charlotte School of Law. Full-time students spend the first full year of study at either UNC Charlotte or the Charlotte School of Law. They then spend their entire second or third year at the other institution. For the remainder of the program, students take classes at both UNC Charlotte and the Charlotte School of Law. Each school grants nine (9) units of credit for courses taken at the other school.
Visit macc.uncc.edu and charlottelaw.edu for additional information.