Jul 02, 2020  
2019-2020 Graduate Catalog 
    
2019-2020 Graduate Catalog

Master of Accountancy (M.Acc.)


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The Master of Accountancy program is designed to provide students with strong graduate-level preparation in accounting that will allow them to enter the accounting profession and achieve certification as Certified Public Accountants (CPA) and/or Certified Management Accountants (CMA). M.Acc. graduates will be able to build significant accounting careers in public accounting, industry, financial institutions, government, and not-for-profit organizations; as CPAs they may also seek out opportunities for entrepreneurship. In recognition of the fact that accounting is a five-year program of study, the 30-hour M.Acc. degree program allows students to earn the 150 hours required by most state Boards of Accountancy for licensure as CPAs while focusing on value-added accounting knowledge and skills useful in the workplace.

The goals of the program are achieved through coursework delivered in an environment in which students are actively engaged in learning. Instruction builds on a foundation of business and pedagogical technology, CPA and CMA review, internship opportunities, and the development of leadership and other skills. Content areas include 24 hours in financial and cost/managerial accounting, auditing, income taxation, fraud examination, accounting information systems and financial statement analysis; students must also select 6 additional hours from a variety of master’s-level business electives. Full-time students who enter the program with a strong undergraduate preparation in accounting and business will be able to complete the program in one year of full-time study.

Student Learning Outcomes

  1. Students should demonstrate a broad understanding of topics in financial and cost accounting, taxation, auditing, and other related content areas. Emphasis is placed on preparation for the CPA and CMA exams.
  2. Students should be able to carry out applied accounting research.
  3. Students should be able to effectively express accounting knowledge and ideas through technical written and oral communication.
  4. Students should demonstrate technological skills in solving accounting problems.

Admission to Study

Applications for graduate study should be directed to the Office of Graduate Studies at Coastal Carolina University.

Admission Requirements

Regular admission to the Master of Accountancy is met by satisfying the following criteria:

  1. Evidence of having received a baccalaureate degree with an overall 3.0 grade point average from a regionally accredited institution in this country or its equivalent at a foreign institution based on a four-year degree.
  2. Completion of the Graduate Management Admissions Test [GMAT] within the last five (5) years. Students who have a 3.5 or higher GPA in their 300 and 400 level Accounting course work completed in an AACSB accredited institution are not required to take the GMAT.
  3. If a non-native speaker of English, provide official results from tests taken within the last three years or one of the following acceptable means of documenting English language proficiency consistent with success in graduate programs (Note that higher scores may be required of some graduate programs so applicants are urged to consult their desired program to identify whether a higher score is required:
    1. A minimum score of 550 on the paper-based (PBT) or 79 on the internet (iBT) Test of English as a Foreign Language (TOEFL);
    2. A minimum score of 6.5 on the International English Language Testing System (IELTS) exam;
    3. Certificate of Completion of level 112 of English for Academic Purposes (EAP) from an ELS Language Center;
    4. Pearson Test of English (PTE) Academic with a score of 59;
    5. Cambridge Certificate of Advanced English (CAE) with a minimum level of C1;
    6. Cambridge Certificate of Proficiency in English (CPE) with a minimum level of C1;
    7. Michigan English Language Assessment Battery (MELAB) with a score of 77:
    8. Test of English for International Communication (TOEIC) with a score of 745:
    9. Bachelor’s degree earned from a regionally accredited U.S. institution of higher education within the last three years.
  4. Submission of two letters of recommendation from individuals familiar with the academic ability, level of responsibility, and work ethic of the applicant.
  5. Completion of 18 hours of business courses with a grade of B or better in each, to include economics, business law, statistics, finance, marketing, and management.
  6. Completion of at least 18 hours of upper level accounting courses with a grade of B or better in each, to include financial/intermediate accounting, cost accounting, income taxation, auditing, and commercial law.

An admission decision is made when all evidence of the applicant’s ability to succeed in graduate studies has been submitted.

The GMAT requirement can be waived at the discretion of the Graduate Director of the E. Craig Wall Sr. College of Business Administration with approval of the Business Dean. For example, students who have completed a graduate degree, completed graduate accounting course work, earned a JD, a CMA, or have taken the GRE should contact the Graduate Director of the School of Business.

Provisional Admission

Applicants may receive provisional admission to the Master of Accountancy if they do not meet the stated admission requirements. The decision to offer provisional admittance to the program is made by the Department Chair in Accounting, Finance and Economics and the Graduate Director of the E. Craig Wall Sr. College of Business Administration. Students who are provisionally admitted are limited to 12 hours of course work. Upon satisfactory completion of this coursework with a B or better in each course, provisional status may be lifted.

Degree Requirements

The Master of Accountancy degree requires:

  1. Successful completion of an approved program of study with a minimum of 30 graduate hours.
  2. A minimum grade point average of 3.0 (B) in all course work.
  3. A maximum of 6 credit hours may be completed below the grade of B before dismissal from the program.
  4. Completion of all requirements for the degree during a six-year period.
  5. A record of professional performance and integrity during all phases of the program of study.

Non-Degree Students

Students classified as non-degree graduate students must receive approval from the Department Chair of the Department of Accounting, Finance and Economics and the Graduate Director of the E. Craig Wall Sr. College of Business Administration in order to take more than 12 credit hours in the M.Acc. program.

Transfer Credits

A maximum of six (6) transfer credit hours from an AACSB accredited institution may be applied to a student’s program of study subject to the approval of the Department Chair of the Department of Accounting, Finance and Economics and the Graduate Director of the E. Craig Wall Sr. College of Business Administration. Exceptions may be made by the Graduate Director. All transfer course work must have been completed with a minimum grade of B.

Degree Requirements (30 Graduate Credit Hours)


Note:


Graduates of the M.Acc. program who wish to become licensed as Certified Public Accountants will be subject to state requirements. These requirements include 150 hours of University credit, satisfactory performance on the Uniform CPA Exam, and one year of work experience under the supervision of a licensed CPA. Students who pursue the Certified Management Accountant designation will be subject to requirements of the IMA Association for Accountants and Financial Professionals in Business.

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