Master of Accountancy

30 hours

Our Master of Accountancy program emphasizes the emerging trend of data analytics in the practice of accounting. The program prepares students for the rapidly changing skills and competencies the practice of accounting requires today and will require in the future. The MAcc program prepares students for entry into both non-public and public accountancy careers through advanced study and meets the 150-hour requirement and the 30-hour accountancy credit requirement for CPA licensure.

UNG Accounting majors may apply for early conditional acceptance into the program the semester after they complete ACCT 3310 – Intermediate Accounting 1. Students interested in this path should see the MAcc 4+1 Early Acceptance Admissions Requirements below.

If not applying for the MAcc 4+1 Early Acceptance, students should see the MAcc General Admissions Requirements or the MAcc Business Pathway Admission Requirements below.

MAcc students may begin courses in the fall, spring, or summer semesters. Typically, classes for full-time students are offered during the day on the Dahlonega campus, and classes for part-time students are offered during the evening on the Gainesville campus. Summer classes may be online or hybrid on either campus. The program may be completed in one year as a full-time student on the Dahlonega campus or over a longer period of time as a part-time student on the Dahlonega campus or on the Gainesville campus in the evening.

Requirements for Admission: MAcc 4+1 Early Acceptance

To apply for MAcc 4+1 Early Acceptance

1. Be a current UNG Accounting major.
2. Have completed ACCT 3310 at UNG with a grade of B or higher.
3. Have an overall GPA of 3.0 AND Upper Level GPA of 3.0 in their major area courses plus ACCT 4330 (if student has completed more than one major area class).
4. Students who have taken more than SIX major area courses plus ACCT 4330 (not to include ACCT 4903 – Internship) are no longer eligible to apply for MAcc 4+1 Early Acceptance and should instead apply for the MAcc following the General MAcc Admissions guidelines below.
5. Students should indicate their anticipated MAcc start date on the admission form. This will typically be a little over 1.5 years from the date of application.
6. Students MUST meet with Financial Aid and MAcc Advisor before being accepted to the MAcc 4+1 track. Financial Aid/Advisor will both discuss how to maximize aid and plan classes if you are accepted into the program.

To stay on track for MAcc 4+1 Early Acceptance

Students granted MAcc 4+1 Early Conditional Acceptance must maintain an average Upper-Level GPA of 3.0 in their major area courses plus ACCT 4330 to stay on track for admittance into the MAcc (calculated at the end of each subsequent semester).

Following semester grades being posted, all students NOT on track will receive notice from the department and will have one semester to get back on track for admittance. If a student is off track for two semesters, then the student will need to reapply for the program following the General Admission Requirements.

To finalize the admissions process

In the semester BEFORE beginning MAcc classes, the student must:

1. Have an average Upper Level GPA of 3.0 in their major area courses plus ACCT 4330
2. Have completed or be completing Area F, Common Professional Component, and Accounting Major classes by the end of that semester*

*Students may delay their anticipated MAcc start date by one semester to complete requirement two in this section.

Any student not meeting these requirements will need to apply for the MAcc through the General MAcc Admissions Requirements or MAcc Business Pathway Admissions Requirements outlined below.

Requirements for Admission

General MAcc Admissions

1. A Bachelor’s degree in Accounting from an accredited institution (as defined under Accredited Institutions in the Academic Information section of the Graduate Catalog) with separate accreditation of the business program (by AACSB, EQUIS, or equivalent), or a Bachelor’s degree from an accredited institution (as defined under Accredited Institutions in the Academic Information section of the Graduate Catalog) plus completion of all prerequisite coursework with a grade of C or better in each course. Accounting coursework must include at least one course covering U.S. tax law. For international students, a NACES or AICE evaluation is required to determine regional accreditation equivalency.
2. Grade point average of 3.0 or above in upper-level accounting courses calculated in accordance with UNG’s Graduate Admissions procedures.
3. A GMAT or GRE score is not required for admission. However, test scores will be considered as part of the application if provided.

A Note about Test Scores

The Cottrell MAcc is a rigorous academic program in which students learn from their instructors as well as from each other. During our evaluation of applications, we consider various elements to assess your ability to meet the academic demands of the program and make valuable contributions to the Cottrell MAcc community. If your application package doesn’t clearly show your readiness for graduate school, adding test scores might enhance your application. The admissions team also might suggest that you supply test scores when applying or re-applying, based on your overall application profile.

Business Pathway for MAcc Admissions

1. A Bachelor’s degree in Business from an accredited institution (as defined under Accredited Institutions in the Academic Information section of the Graduate Catalog) with separate accreditation of the business program (by AACSB, EQUIS, or equivalent), or a Bachelor’s degree from an accredited institution (as defined under Accredited Institutions in the Academic Information section of the Graduate Catalog) plus completion of all prerequisite coursework with a grade of C or better in each course. Students without the prerequisite Accounting upper division coursework must complete ACCT 5310 – Intermediate I, ACCT 5320 – Intermediate II, ACCT 5350 – Federal Income Taxation, and ACCT 6380 – Auditing within their first two semesters in the MAcc program. Those courses will serve as the electives for the MAcc degree, and students in this pathway must complete the six required MAcc courses to earn the MAcc degree. Students with some but not all of the MAcc prerequisites must use their electives to complete the missing prerequisites, and may choose their remaining electives according to MAcc guidelines to constitute the four total electives in the program.
2. Students without an undergraduate degree in business will require additional business coursework before entering the MAcc program, or demonstrate that they have acquired sufficient business knowledge through work experience to make them good prospects for success in the MAcc program. Specific courses or experience for students in this category will be determined by the admissions committee on a case-by-case basis.
3. Grade point average of 3.0 or above in upper-level business courses calculated in accordance with UNG’s Graduate Admissions procedures.  
4. For international students, a NACES or AICE evaluation is required to determine regional accreditation equivalency.

Required Supplemental Documents (all admission pathways)

1. Letter of Interest explaining the applicant’s purpose for completing the MAcc Program
2. Professional Resume
3. Recommendation letters (2) from a professor or employer

Students are advised to familiarize themselves with the UNG Graduate Catalog.

Prerequisite Coursework

• ACCT 2101 – Principles of Accounting I
• ACCT 2102 – Principles of Accounting II
• ACCT 3310 – Intermediate I
• ACCT 3320 – Intermediate II
• ACCT 3350 – Federal Income Taxation
• ACCT 4380 – Auditing

Academic Policies for MAcc Graduation

To be eligible for graduation, a student must maintain a 3.0 (B) or better average across all courses in the graduate program of study. A student may only repeat a graduate course one time. No grade below 2.0 (C) will be accepted as part of the program of study. When a course is repeated, the last grade received will be used in calculating the average that is used for graduation. Students who earn a second C in the program will be withdrawn. The student may apply to Graduate Admissions for readmission a semester later.

Academic Integrity

The University of North Georgia recognizes honesty and integrity as being necessary to the academic functioning of the university. UNG graduate students are expected to uphold the university regulations addressed in the Student Code of Conduct, Article 3, Rule 2.

Professional Integrity

The MAcc program adheres to the university’s definition of professional integrity as described in the Academic Information  portion of the Graduate Catalog.