Apr 27, 2024  
2023-2024 Academic Catalog 
    
2023-2024 Academic Catalog

Accounting, M.Acc.

Location(s): Statesboro


The MAcc program focuses on the knowledge and skills students need for careers in public accounting. We recognize our responsibility to provide a graduate accounting education to students who desire to work in public accounting and pass the Uniform Certified Public Accounting (UCPA) Examination or to obtain other professional certifications. We also recognize our responsibility to maintain Association to Advance Collegiate Schools of Business (AACSB) accreditation for our program to provide value to our students and the University. The University’s hallmark is a culture of engagement that bridges theory with practice, extends the learning environment beyond the classroom, and promotes student growth and life success. All graduates of the MAcc program are expected to support this hallmark by consistently demonstrating an understanding of each learning outcome to prepare them for a wide range of professional careers and life-long learning.

The School of Accountancy offers two Master of Accountancy (MAcc) options: a traditional or classroom program (referred to as the MAcc) and an online or web-based program (referred to as the Web MAcc). The MAcc has been offered to students since 1996; the Web MAcc admitted its first cohort of students in spring 2013.

Degree Requirements: 30 Credit Hours


Admission Requirements

The Master of Accounting (MAcc) program focuses on the knowledge and skills students need for careers in public accounting. The curriculum includes 15 credit hours of accounting and business law and 15 credit hours of electives designed to allow students to personalize their program of study to fit their career objectives. Combined, the Georgia Southern University BBA in Accounting and Master of Accounting programs meet Georgia’s 150-hour requirement for certification as a Certified Public Accountant (CPA) and can be completed in five years. A prospective student who has earned a baccalaureate degree and plans to take courses in the program must be admitted under one of the following classifications: Degree Student Regular Admission, Degree Student Provisional Admission, Non-Degree Enrichment Student, or Non-Degree Limited Student.

Degree Student

Applicants who are admitted to the College of Graduate Studies with the expressed intent of following a program leading to a graduate degree are classified as degree students. When admitted as a degree student, the applicant will be placed in one of the following categories: Regular Admission or Provisional Admission.

Regular Admission

A prospective candidate for the MAcc degree who meets all requirements for unqualified admission and has been recommended by the MAcc Program Advisor and approved by the College of Graduate Studies is classified as a regular degree student. Student transcripts are evaluated for prerequisite requirements during the review of the admission packet. The requirement to make up deficiencies in prerequisite courses is listed on the notification of acceptance as a condition of acceptance.

Provisional Admission

Applicants may be approved for provisional admission based on the quality of the admission material presented. Provisional students must earn grades of “B” or higher in their first nine (9) credits of coursework after admission and meet other stipulations outlined by the School of Accountancy to be converted to regular status. The requirement to make up deficiencies in the prerequisite courses is listed on the notification of acceptance as a condition of acceptance.

Non-Degree Student

An applicant may be admitted to the College of Graduate Studies as a non-degree student to earn credit in graduate courses without working toward a degree. Admission as a non-degree student does not guarantee subsequent admission to a graduate degree program; that is a separate process and different criteria must be met. Applicants who are admitted as a non-degree student may apply to a degree program at any time. Upon the MAcc Program Advisor’s recommendation, non-degree courses may be included in the graduate degree program of study should the student gain reclassification as a degree student. An applicant may be admitted as a Non-Degree Enrichment Student or Non-Degree Limited Student.

Enrichment

Applicants admitted in this category may take up to eighteen (18) graduate accounting credit hours for enrichment with the approval of the MAcc Program Advisor on a space available basis. An enrichment student may apply for admission as a Degree Student and may count a maximum of nine (9) credit hours toward graduate degree program requirements if recommended by the MAcc Program Advisor and approved by the College of Graduate Studies. The requirement to make up deficiencies in the prerequisite courses is listed on the notification of acceptance as a condition of acceptance.

Limited

Applicants admitted in this category may take up to nine (9) credit hours of graduate courses in any seven contiguous years. A non-degree limited student may count a maximum of nine (9) credit hours toward graduate degree program requirements if recommended by the MAcc Program Advisor and approved by the College of Graduate Studies. The requirement to make up deficiencies in the prerequisite courses is listed on the notification of acceptance as a condition of acceptance.

Application Deadlines

The deadlines for completed applications are as follows:

  Fall Spring Summer
Priority March 15 October 15 March 15
Final July 15 November 15 April 15

Admission to the program is competitive and decisions are made shortly after a complete application has been received. Since seats are filled as decisions are made, applicants are encouraged to complete their application as soon as possible so that there is enough time to address any application deficiencies well ahead of the final deadline. In addition, those who apply by the Priority Deadline are given priority for graduate assistantships.

Graduate Transfer or Transient Credit

The Parker College of Business accepts graduate transfer or transient credit hours only from AACSB accredited programs not to exceed six (6) credits subject to review and approval by the MAcc Program Advisor. A student currently enrolled in the MAcc or WebMAcc program can, under special circumstances, apply for admission to the other program and request that credit hours be transferred. The request to transfer courses must be approved by the MAcc Program Advisor or the Graduate Curriculum and Programs Committee.

Admission Factors

Admission to the MAcc program is competitive. The MAcc Program Advisor reviews applications on an individual basis looking at both the quantitative and qualitative aspects of the applicant’s academic background and professional experience (if applicable). The Advisor seeks to assess each applicant’s potential for academic success in a graduate program based on the following:

  • Statement of Purpose Essay: Because the admissions process may not allow for personal interviews, this essay is a crucial reflection of the applicant’s written communication skills.
  • Past Academic Performance: Current competitive GPA: While there is no minimum undergraduate grade point average (GPA) requirement, the MAcc Program Advisor views past grades as an important indicator of the applicant’s future academic performance. The Advisor may also consider the ranking and reputation of the applicant’s undergraduate institution.
  • Professional Experience: There is no work experience requirement although work experience will be viewed positively by the MAcc Program Advisor.
  • Letters of Recommendation: Letters are optional but may boost an applicant’s chances for admission. References should speak to the applicant’s personal qualities, career potential, and potential to succeed in the classroom.

In addition to the applicant’s potential of success, space availability in the program may also impact admissions decisions. Decisions are made in as timely a manner as possible.

Admission Appeals

Applicants who are denied admission may appeal to the Parker College of Business Graduate Curriculum and Programs Committee (GCPC). Factors that the GCPC may consider for admission will include (but are not limited to) the following:

  1. Probability of success in the program.
  2. The diversity the applicant brings to the degree program.
  3. Space availability in the program.

The GCPC will make its decision based on the best interests of the program. Its options include, but are not limited to, the following: admit with no restrictions, admit with restrictions, or deny.

Program of Study


Prerequisites

A student admitted to the College of Graduate Studies as a prospective candidate for the Master of Accounting degree must present evidence of satisfactory completion (a minimum grade of “C”) of the following course content:

Accounting:

Intermediate Accounting
Managerial Accounting
Income Tax
Accounting Information Systems
Auditing

General Business:

Financial Accounting Principles
Managerial Accounting Principles
Macroeconomics
Microeconomics
Corporate Finance
Legal and Ethical Issues in Business
Management Principles
Marketing Principles
Business Statistics

Electives: 15 Credit Hours


  • Select at least two graduate level Accounting Electives (6 credit hours)
  • Any graduate level course offered in the University that is approved by the Program Advisor (9 credit hours)

Total Credit Hours: 30


Progression Requirements

  1. Students must have a GPA of 3.0 in all required accounting and legal studies (LSTD) courses in order to graduate (in addition to the 3.0 overall GPA required by the university).
  2. Students cannot retake a required course in the MAcc program more than once.

As stated in the University’s Mission and Values Statements, “Georgia Southern University creates a caring, respectful environment that is deeply committed to ethical decision-making in the spirit of collegiality.” In addition, students are expected to adhere to the University Honor Code. Failing to uphold the University’s values or violating the Honor Code may result in a student’s dismissal from the program

Parker Graduate Academic Intervention Policy

Graduate business students who are placed on academic probation by the university will be placed on Academic Intervention by the Parker College of Business Graduate Programs Office until they are no longer on probation. Within 30 days of being notified by the Registrar’s office or Graduate School, the student must complete and submit the Parker Graduate Academic Improvement Plan (PGAIP) form to their program advisor. The form requires students to identify the top two factors contributing to their academic difficulty and then requires them to list two specific actions that they will take during the next semester to address those factors. Next, the form requires students to determine the actions that are required to return to good academic standing. The form is reviewed by the program advisor who will meet with the student if necessary. The student’s progress on the PGAIP will guide the program when reviewing an appeal for reinstatement if a student is placed on academic exclusion. Failure to complete the PGAIP form will weigh negatively toward the program’s decision to support a reinstatement appeal.

Advisement

Graduate students are advised by their program. Graduate students should reach out to their graduate program director for information regarding the structures in place to facilitate advisement. For more information visit Graduate Academic Advisement .

Graduate students can also contact the Jack N. Averitt College of Graduate Studies for more information about their program director.
Phone: 912-478-COGS (2647)
Email: gradschool@georgiasouthern.edu