Accountancy (M.Acc.)
ǧÃŬAV's Master of Accountancy (M.Acc.) degree is designed to allow you to acquire the additional mastery of accounting knowledge that is desired by many employers.
Upon completion of the program, graduates will have satisfied all educational requirements for the certified public accountant (CPA) license in the state of Georgia. A CPA certificate is an essential element for a career in public accounting and is highly beneficial in other accounting areas.
In an increasingly competitive business environment, the M.Acc. program will provide you with an important foundation for long-term success that will set you apart from your colleagues.
Master of Accountancy Program Quick Facts
- Day-time classes offered on the Dahlonega campus
- Evening classes offered on the Gainesville campus
- Program start fall, spring, or summer
- Part-time and full-time options
- 30 hour program completed in 1 year with full-time option
Program Application Deadlines
All application materials are to be received prior to the deadline. If program capacity is met prior to established admission deadlines, we will stop accepting applications for admission and cancel remaining incomplete applicants. Completing your application earlier is better.
Spring application deadline - November 1
Fall application deadline - May 1
Fall Deadline
Spring Deadline
Summer Deadline
How to Apply to the Master of Accountancy Program at ǧÃŬAV
About the Master of Accountancy Curriculum
The Master of Accountancy program includes 18 credit hours of core classes and 12 credit hours of electives. The program may be completed in one year for full-time students or over two years for part-time students. Classes may be made available both for day and evening courses.
Core Requirements (18 Credit Hours)
-
Study and application of professional oral and written communication for accountants, study and demonstration of servant leadership and professionalism, including a study of the Code of Professional Conduct for the professional accountant and ethical decision making.
Hours:
3
-
This course discusses the tax problems of setting up, operating and liquidating business entities including C corporations, S corporations, partnerships, estates and trusts. The interaction of tax problems of the business entity and small business owner are emphasized. Estates and trust are discussed. More tax research is introduced, state tax issues are discussed, and tax preparation software is used.
Hours:
3
-
Advanced auditing topics with emphasis placed on the practical aspects of auditing financial statement transaction cycles and account balances. Students will complete a practice case, including the drafting of the audit report.
Hours:
3
-
The practice of auditing and accounting is an elaborate, structured data analysis process. This course provides concepts and tools for analyzing and interpreting data using the latest software tools. From simple calculations to sophisticated statistical models, data analysis calls for asking the right questions; acquiring, transforming, and analyzing data for descriptive, predictive, and prescriptive purposes; and effectively communicating results.
Hours:
3
-
A study and analysis of conceptual issues in financial accounting theory and business reporting. Topics are considered from their historical development to contemporary circumstances. Academic and professional literatures are employed to gain a variety of perspectives on current matters.
Hours:
3
-
Students in this course apply current technology to challenges faced by accountants balancing the needs of customers, shareholders, employees and other stakeholders within ethical and legal considerations.
Hours:
3
Electives (Choose Four)
-
This course is a study and analysis of advanced managerial and cost accounting topics. Students will examine the impact accounting information has on internal managerial processes and decision making. Case work will be used to illustrate topics covered. International issues are introduced.
Hours:
3
-
An introduction to federal tax research, including research processes, tax practice and procedural issues. Tax policy issues will also be covered as they relate to the accounting profession.
Hours:
3
-
Research, analysis, and communication of U.S. GAAP financial recording and reporting for business combinations, partnerships, foreign currency transactions, and derivative financial instruments hedging exchange rate risk. Study of International Financial Reporting Standards (IFRS) on related topics.
Prerequisite/Corequisite:
Cross-leveled: ACCT 4320
Hours:
3
-
Financial reports are utilized to establish and monitor contracts between the firm and its stakeholders, and to value claims on the firm's assets. This course focuses on the techniques commonly used to analyze financial reports. It is designed for students pursuing careers in which financial reports are commonly used (e.g., assurance and attestation, commercial lending, corporate finance, investment banking, investor relations, security analysis, strategic management consulting, and venture capital). The course assumes a solid understanding of basic financial accounting.
Prerequisite/Corequisite:
Cross-leveled: ACCT 4610
Hours:
3
-
This elective course teaches graduate students accounting and reporting for state and local governments and basic coverage of accounting for other types of non-business entities. The course covers fund accounting concepts and practices as well as government-wide financial reporting and the relationships between the two. Journal entries, financial statement preparation, internal controls, and auditing government and not-for-profit entities will be presented.
Prerequisite/Corequisite:
Cross-leveled: ACCT 4315
Hours:
3
-
This course introduces participants to forensic accounting, an interdisciplinary field that includes litigation support, business valuation, fraud prevention, fraud detection, and fraud investigation.
Prerequisite/Corequisite:
Prerequisite: Admission to MAcc programCross-leveled: ACCT 4380
Hours:
3
-
To provide students with applied professional experience or experience with the profession in another culture; to provide students the opportunity to apply their accounting knowledge to a real-world business problem.
Hours:
3
Tentative Course Schedule
Dahlonega Campus
-
A study and analysis of conceptual issues in financial accounting theory and business reporting. Topics are considered from their historical development to contemporary circumstances. Academic and professional literatures are employed to gain a variety of perspectives on current matters.
Hours:
3
-
The practice of auditing and accounting is an elaborate, structured data analysis process. This course provides concepts and tools for analyzing and interpreting data using the latest software tools. From simple calculations to sophisticated statistical models, data analysis calls for asking the right questions; acquiring, transforming, and analyzing data for descriptive, predictive, and prescriptive purposes; and effectively communicating results.
Hours:
3
-
Study and application of professional oral and written communication for accountants, study and demonstration of servant leadership and professionalism, including a study of the Code of Professional Conduct for the professional accountant and ethical decision making.
Hours:
3
-
This course discusses the tax problems of setting up, operating and liquidating business entities including C corporations, S corporations, partnerships, estates and trusts. The interaction of tax problems of the business entity and small business owner are emphasized. Estates and trust are discussed. More tax research is introduced, state tax issues are discussed, and tax preparation software is used.
Hours:
3
Gainesville Campus
-
Study and application of professional oral and written communication for accountants, study and demonstration of servant leadership and professionalism, including a study of the Code of Professional Conduct for the professional accountant and ethical decision making.
Hours:
3
-
This course discusses the tax problems of setting up, operating and liquidating business entities including C corporations, S corporations, partnerships, estates and trusts. The interaction of tax problems of the business entity and small business owner are emphasized. Estates and trust are discussed. More tax research is introduced, state tax issues are discussed, and tax preparation software is used.
Hours:
3
Dahlonega Campus
-
Advanced auditing topics with emphasis placed on the practical aspects of auditing financial statement transaction cycles and account balances. Students will complete a practice case, including the drafting of the audit report.
Hours:
3
-
Students in this course apply current technology to challenges faced by accountants balancing the needs of customers, shareholders, employees and other stakeholders within ethical and legal considerations.
Hours:
3
-
This course introduces participants to forensic accounting, an interdisciplinary field that includes litigation support, business valuation, fraud prevention, fraud detection, and fraud investigation.
Prerequisite/Corequisite:
Prerequisite: Admission to MAcc programCross-leveled: ACCT 4380
Hours:
3
-
Research, analysis, and communication of U.S. GAAP financial recording and reporting for business combinations, partnerships, foreign currency transactions, and derivative financial instruments hedging exchange rate risk. Study of International Financial Reporting Standards (IFRS) on related topics.
Prerequisite/Corequisite:
Cross-leveled: ACCT 4320
Hours:
3
Gainesville Campus
-
This course introduces participants to forensic accounting, an interdisciplinary field that includes litigation support, business valuation, fraud prevention, fraud detection, and fraud investigation.
Prerequisite/Corequisite:
Prerequisite: Admission to MAcc programCross-leveled: ACCT 4380
Hours:
3
-
Research, analysis, and communication of U.S. GAAP financial recording and reporting for business combinations, partnerships, foreign currency transactions, and derivative financial instruments hedging exchange rate risk. Study of International Financial Reporting Standards (IFRS) on related topics.
Prerequisite/Corequisite:
Cross-leveled: ACCT 4320
Hours:
3
Dahlonega Campus
-
Study and application of professional oral and written communication for accountants, study and demonstration of servant leadership and professionalism, including a study of the Code of Professional Conduct for the professional accountant and ethical decision making.
Hours:
3
-
This course discusses the tax problems of setting up, operating and liquidating business entities including C corporations, S corporations, partnerships, estates and trusts. The interaction of tax problems of the business entity and small business owner are emphasized. Estates and trust are discussed. More tax research is introduced, state tax issues are discussed, and tax preparation software is used.
Hours:
3
-
A study and analysis of conceptual issues in financial accounting theory and business reporting. Topics are considered from their historical development to contemporary circumstances. Academic and professional literatures are employed to gain a variety of perspectives on current matters.
Hours:
3
-
The practice of auditing and accounting is an elaborate, structured data analysis process. This course provides concepts and tools for analyzing and interpreting data using the latest software tools. From simple calculations to sophisticated statistical models, data analysis calls for asking the right questions; acquiring, transforming, and analyzing data for descriptive, predictive, and prescriptive purposes; and effectively communicating results.
Hours:
3
Gainesville Campus
-
The practice of auditing and accounting is an elaborate, structured data analysis process. This course provides concepts and tools for analyzing and interpreting data using the latest software tools. From simple calculations to sophisticated statistical models, data analysis calls for asking the right questions; acquiring, transforming, and analyzing data for descriptive, predictive, and prescriptive purposes; and effectively communicating results.
Hours:
3
-
A study and analysis of conceptual issues in financial accounting theory and business reporting. Topics are considered from their historical development to contemporary circumstances. Academic and professional literatures are employed to gain a variety of perspectives on current matters.
Hours:
3
Add On a Graduate Certificate
You may elect to apply and complete a graduate certificate alone or use these courses as electives in the Master of Accountancy program.
Questions?
For questions about the program, contact
Carolyn Pelkey
MCCB Graduate Programs Coordinator
Carolyn.Pelkey@ung.edu
706-867-4410
Professional Licensure and Certification
The University of North Georgia offers degree programs that meet the educational requirements students need to apply for professional licensure and certifications in Georgia. However, the programs may not meet education requirements for licensure or certification in other states.
For additional information, please review the Professional Licensure and Certification Disclosure.