Accountancy, MAcc

Program Description

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.

Program Admission Requirements

In addition to the admissions criteria established by the Graduate School, the program also requires the following:

Test Scores

A minimum GMAT score of 450 or a minimum GRE score of 300. The standardized test score may be waived for those applicants who have already completed a master’s degree, passed the Uniform CPA examination, or have an undergraduate degree with a major in Accounting from an AACSB-accredited institution AND cumulative undergraduate GPA of 3.00 or higher AND a GPA of 3.00 or higher in the aggregate of: Intermediate Accounting I & II, Cost Accounting, and Income Tax.

GPA and/or previous degree

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.

Prerequisite coursework: The following course prerequisites must be satisfactorily completed. Prerequisites are normally met by coursework, but satisfactory examination results may be considered.

• three semester hours of principles of financial accounting (ACCT 251 or equivalent)
• three semester hours of principles of managerial accounting (ACCT 252 or equivalent)
• six semester hours of intermediate accounting (ACCT 351 and ACCT 352 or equivalent)
• three semester hours of income tax accounting

Letters of Recommendation

Three letters of recommendation.

Resume and/or Experience

Resume.

Additional Requirements

Personal interviews may be conducted.

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 3.00 GPA overall and a 3.00 GPA in the four prerequisite accounting courses (ACCT 351, 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 – Advanced Managerial Accounting

  • ACCT 683 – Accounting Internship

  • Other courses, as approved by the program director