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accounting.appstate.edu

Penelope Bagley,  Chair

Graduate Program Co-Directors

Mary Ann Hofmann
hofmannma@appstate.edu

Dwayne McSwain
mcswaindn@appstate.edu

The basic educational objective of the MS in Accounting is to provide advanced education to meet the needs of persons planning careers in accounting at the professional level. The MS in Accounting program offers courses of study which greatly enhance success in completing certifying examinations needed for designation as Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Internal Auditor (CIA), and other professional designations. Additionally, the program broadens the general business knowledge and intensifies accounting knowledge of its graduates so as to improve their performance beyond the entry/certification stage in their professional careers.

Application for admission to the MS program will be open to any graduate of an accredited four-year baccalaureate program. Admission is competitive, with admission granted only to students showing high promise of success in graduate business study. Admission to the MS program is based on a balanced appraisal of the applicant’s total record and overall excellence. The foundation for the admission decision is the GMAT score and undergraduate academic performance, including the trend of grades during undergraduate schooling and the GPA in the undergraduate major. Relevant work experience may also be considered in the admission process.

For students without adequate preparation in accounting and business, the following undergraduate equivalent courses that are prerequisite to graduate study must be completed: Accounting Principles, Economics, Statistics, Behavioral Science, and Finance.

In addition, the undergraduate preparation must include the following accounting courses: Intermediate Accounting sequence; Cost Accounting; Accounting Systems; Individual Income Taxation; Auditing.

Any or all of these courses may be waived if the student has taken equivalent work. Prerequisite courses may also be waived through written examination or, if approved, through appropriate business experience. There is a fee for written examinations. Students lacking prerequisites, if otherwise qualified, may be admitted to the graduate program with the understanding that the prerequisites will be completed as part of the program.

The program requires a minimum of 30 semester hours of graduate study and allows the student to follow a general concentration, a data analytics concentration, or a tax concentration. A student needing no prerequisites will usually complete the program in two semesters and a summer. For students with majors in other academic disciplines, it will take longer, depending on the required prerequisites.

Programs

• Accounting - Analytics Concentration, MS
• Accounting - General Concentration, MS
• Accounting - Taxation Concentration, MS

Courses

Prerequisite to enrollment in a graduate course offered by the Department of Accounting is admission to the MS in Accounting program, or permission of the instructor and the departmental chair.

• ACC 5000 - Accounting Research and Data Presentation (3)
• ACC 5080 - Taxation of Business Entities (3) [DL]
• ACC 5180 - Advanced Issues in Corporate Taxation (3)
• ACC 5210 - Advanced Management Accounting in a Global Context (3) [DL]
• ACC 5230 - International Accounting (3)
• ACC 5240 - Sustainability Accounting and Reporting (3)
• ACC 5250 - Fundamentals of Business Analytics (3) [CL]
• ACC 5260 - Advanced Excel and Oracle ERP Analytics for Business (3)
• ACC 5270 - Current Issues in Technology and AIS (3)
• ACC 5280 - Partnerships and S Corporations (3)
• ACC 5310 - Auditing Theory Seminar (3)
• ACC 5340 - Accounting in the Business Environment (3)
• ACC 5350 - Accounting Capstone Seminar (3)
• ACC 5370 - Analysis and Design of Accounting Systems (3)
• ACC 5380 - Multijurisdictional Taxation (3)
• ACC 5390 - Contemporary Issues in Accounting (3)
• ACC 5500 - Independent Study (1-4)
• ACC 5530-5549 - Selected Topics (1-4)
• ACC 5550 - Accounting for Not-for-Profit and Governmental Organizations (3)
• ACC 5570 - Accounting Systems (3)
• ACC 5580 - Tax Research and Communication (3)
• ACC 5590 - Advanced Accounting Topics (3)
• ACC 5640 - Accounting Regulation (3)
• ACC 5645 - Advanced Study in Taxation and Law for Accountants (1)
• ACC 5650 - Advanced Study in Business Environment and Concepts (1)
• ACC 5660 - Auditing Concepts and Applications (3)
• ACC 5665 - Advanced Study in Audit and Attestation (1)
• ACC 5670 - Advanced Study in Financial Accounting and Regulation (1)
• ACC 5680 - Wealth and Tax Planning (3)
• ACC 5780 - Issues in Taxation (3)
• ACC 5900 - Internship (3-6)
• ACC 5989 - Graduate Research (1-9)
• ACC 5990 - Survey of Financial Accounting (3)
• ACC 5999 - Thesis (6)

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