MASTER OF ACCOUNTANCY

MISSION—MAac

The Master of Accountancy (MAac) emphasizes graduate-level accounting topics and business skills in areas identified by the profession as critical for success in the challenging and dynamic business environment. The 30-semester hour program also satisfies the education requirements for licensure as a Certified Public Accountant (CPA) and helps prepare students for success on certification exams.

CAREER INFORMATION—MAac

The Master of Accountancy program is designed to satisfy the educational requirements to be licensed as a CPA in the State of Georgia and to improve the possibility of success on the certification exam. The program also prepares graduates for exciting careers with fast-track promotion opportunities in public accounting and other areas of business and government.

FIVE YEAR TRACK -

Current GCSU accounting majors that meet entrance requirements to the Master of Accountancy may choose the "early enrollment" program during the senior year of their undergraduate program. This choice provides a seamless option for the student to complete the educational requirements for the B.B.A. and the MAac simultaneously and receive both degrees on completion.

REGULAR ADMISSION REQUIREMENTS

Admission to the Master of Accountancy (MAac) program is limited to holders of a baccalaureate degree (with the exception of MAac five-year track students) from a regionally accredited institution. It is expected that admission will be granted only to students showing high promise of success in graduate study. The candidate's performance on the Graduate Management Admission Test (GMAT) and the candidate's undergraduate work will be used to determine admission status. The median GMAT score for currently admitted students is 510. If a potential student has taken the Graduate Record Exam (GRE) within the past three years, please contact the Director of Graduate Programs in Business to determine if the GRE can be substituted for the GMAT.

Applicants may enter any semester. Admission is granted after meeting the admission standards.

CONDITIONAL ADMISSION REQUIREMENTS

Applicants who apply too late for full consideration for admission and/or have not submitted all required documents for evaluation may be assigned conditional admission status. While in this status a student may register for one semester only, by completing a Georgia College & State University Conditional Registration Agreement for Graduate Students. This form requires the signatures of both the student and the graduate coordinator. Students may take ONLY foundation courses while in conditional status. Any student who registers under this agreement must be admitted by the end of the first semester of enrollment to continue taking courses in the degree program.

PROGRAM OF STUDY

I. FOUNDATION COURSES*

0-36 semester hours

No foundation courses are required for students with a bachelor’s degree in business with an accounting major.

Students with a business major other than accounting who have had both financial and managerial accounting require an additional 21 hours of accounting equivalent to:

ACCT 3101	Intermediate Accounting I	(3 hours)
ACCT 3102	Intermediate Accounting II	(3 hours)
ACCT 3106	Accounting Information Systems	(3 hours)
ACCT 3116	Principles of Taxation I	(3 hours)
ACCT 3120	Cost Accounting	(3 hours)
ACCT 4125	Principles of Taxation II	(3 hours)
ACCT 4135	Auditing	(3 hours)

Non-business majors would require the aforementioned accounting classes and 3 hours each of undergraduate economics, finance, and statistics. Foundation courses must be completed with a grade of a “C” or better.


II Accounting Core				21 semester hours
ACCT 6115		Governmental & Not-for-Profit Accounting			(3 hours)
ACCT 6120		Controllership			(3 hours)
ACCT 6125		Advanced Auditing			(3 hours)
ACCT 6135		Seminar in Tax Research			(3 hours)
ACCT 6155		Advanced Financial Accounting			(3 hours)
ACCT 6165		Professional Accounting Research			(3 hours)
ACCT 6175		Business Environment & Concepts			(3 hours)
III. Elective					9 semester hours
6000 level business courses (Excluding ACCT 6105)
	An Internship may be taken to fulfill this requirement
Total			30* semester hours

*Additional courses may be required for students who have not met the foundation course requirements.

*The entering student with an appropriate academic background may be able to complete the Master of Accountancy degree with a minimum of 30 semester hours of graduate work. All programs of study are based on individual student needs as stipulated by the graduate director.

Refer to the Course Description Section of this Catalog for courses and course descriptions.

DEGREE REQUIREMENTS—MAac

In addition to meeting the normal university requirements for graduation, the MAac candidate must have an overall minimum grade point average of 3.0 on all graduate business courses taken in the Georgia College & State University J. Whitney Bunting College of Business. The student must also have a minimum grade point average of 3.0 on all 6000 level courses taken. All credit applied toward the degree shall have been earned within seven years prior to completion of the program of study.

FURTHER INFORMATION

For information, contact: Director of Graduate Programs in Business, J. Whitney Bunting College of Business, Georgia College & State University, Campus Box 019, Milledgeville, GA 31061. The graduate director may be reached by telephone at (478) 445-5115. The director's e-mail address is lynn.hanson@gcsu.edu.