Program Admission Requirements
In addition to the Graduate School Admission Requirements, M.Acc. applicants must present a satisfactory score on the Graduate Management Admission Test (GMAT). A minimum score of 450 is recommended. A satisfactory Graduate Record Examinations (GRE) score may be accepted instead of the GMAT. The entrance examination requirement may be waived if:
1) the applicant has previously passed the Uniform CPA examination, or
2) the applicant has an undergraduate degree with a major in accounting from an AACSB-accredited institution having a cumulative undergraduate GPA of 3.60 or better and a GPA of 3.25 or better in the aggregate of intermediate financial accounting I, intermediate financial accounting II, cost accounting, and income tax accounting, or
3) the applicant holds a master's or terminal degree.
In addition, applicants must present an undergraduate GPA sufficient to demonstrate an acceptable probability of success in graduate level studies. Performance in prerequisite coursework will be considered in the decision process. A resume and three letters of recommendation are required, and personal interviews may be requested. Meeting these criteria does not guarantee acceptance. The program encourages applications from students with undergraduate degrees in accounting and also from those who have completed degrees in other fields.
Prerequisites: In addition to the preceding requirements, the following course prerequisites must be satisfactorily completed. Prerequisites are normally met by coursework, but satisfactory examination results may be considered.
•six semester hours of intermediate accounting
•three semester hours of cost accounting
•three semester hours of income tax accounting
•three semester hours of statistics
•three semester hours of management principles
•three semester hours of microeconomics
•three semester hours of financial management.
Accelerated Bachelor's/Master's (ABM) Track
Undergraduate accounting majors may take a limited number of Master of Accountancy Program courses during their senior year under WCU’s Accelerated Bachelor’s to Master’s (ABM) framework once they have met the following admission requirements:
The student meets the current GMAT waiver policy consisting of a 3.60 GPA overall and a 3.25 GPA in the four prerequisite accounting courses (ACCT 275, 352, 355 and 356), as outlined in item 2) above.
The student must have earned at least 75 student credit hours at the time of application consideration by the program.
Other parameters are as follows:
The student must earn a B or better in each of the graduate courses as an ABM student in order for it to count toward their graduate degree.
The student must earn an average 3.0 GPA in undergraduate courses taken as an ABM student to continue in the ABM track.
Students may take up to 6 hours of graduate credit as an ABM student
No credits will double count for both the undergraduate degree and the graduate degree
Students are limited to 1 graduate class per semester unless approved by both the graduate program director and the student’s undergraduate advisor
Courses available to ABM students include:
ACCT 601 – Financial Analysis
ACCT 620 – Income Tax Theory and Application
ACCT 625 – Advanced Accounting Information Systems
ACCT 635 – Governmental and Nonprofit Accounting
ACCT 645 – Advanced Individual Taxation
ACCT 651 – Advance Managerial Accounting
ACCT 683 – Accounting Internship
In order to be awarded a Master of Accountancy (M.Acc.) degree, the student applicant must achieve a 3.0 grade point average in all required courses. The program leading to the Master of Accountancy requires the completion of 30 semester hours at the 600 level, including: