Master of Accountancy

Program Description and Goals

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.

Accreditation

For specific information on program accreditation, refer to the Accreditations and Compliance section.

Method of Delivery

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.

Time to Completion

30 hours

Admission Procedures

Regular Admission 

Requirements

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.

Supplemental Documents

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.

Prerequisites

• 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

International Applicants

An international student with a degree in Accounting may be considered for the Master of Accountancy program. Please contact the Department of Accounting & Law for assistance prior to applying. International students are not admissible for the summer term.

MAcc 4+1 Early Acceptance Admission

Requirements

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.

Non-Degree Admission

Description

An applicant interested in taking graduate courses in accounting, but not interested in pursuing a graduate degree, may apply as a non-degree graduate student. Requests will be considered on a space-available basis.

Requirements

• 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. 
• Pre-approval from the program coordinator before enrolling in courses.

Required Supplemental Documents

• Letter of interest explaining the applicant’s purpose for completing the MAcc program
• Professional resume

Non-degree Students

• May register for no more than twelve semester hours of graduate credit.
• Will not be allowed to continue in the graduate level education courses if a grade of C or lower in any graduate course is earned.
• May apply for readmission after three semesters from the date removed from the program because of a deficient grade by submitting a new application to Graduate Admissions with a letter addressed to the program coordinator requesting readmission.
• Are not eligible for federal financial aid.
• Must submit a new application to Graduate Admissions and meet all program admission requirements if the student later decides to pursue a Master of Education Curriculum Instruction degree at UNG.

Transient Student Admission

Description

An individual currently enrolled at an accredited institution (as defined under Accredited Institutions in the Academic Information section of the Graduate Catalog) as a graduate student in an AACSB accredited MAcc program in good standing may apply to UNG as a transient student.

Requirements

• A bachelor’s degree in Accounting from an accredited institution (as defined under Accredited Institutions in the Academic Information section of the Graduate Catalog) in the United States.
• Students must receive pre-approval from the Mike Cottrell College of Business Director of Graduate Programs before enrolling in courses.
• Requests will be considered on a space-available basis.
• Admission is for one semester only.
• Students who wish to return as a transient student for a subsequent semester must re-apply through Graduate Admissions.
• Students are required to submit official transcripts from each institution attended for all course work, undergraduate and graduate level, in order to verify adequate prerequisite knowledge/skills.

Appeal of Graduate Admission

An applicant whose admission is denied may appeal the decision, regardless of the basis for denial. To submit an appeal, email a signed letter of appeal as a PDF attachment to the Office of Graduate Admissions at grads@ung.edu.

Your letter must present substantial evidence supporting the basis of your appeal. The information provided should go beyond what was previously submitted in your application and clearly demonstrate your potential for success in graduate-level study.

Graduate programs at the University of North Georgia grant appeals for provisional admission status only. If admitted under provisional status, your academic record will be reviewed post enrollment to determine eligibility for regular status. Timelines and requirements vary by program. While enrolled provisionally, you may register only for the maximum number of credit hours permitted for provisional students in your program and must maintain the GPA required by your program each term to continue enrollment. Students admitted under provisional status are not eligible for federal financial aid. Additional program-specific restrictions can be applied.

If your appeal is approved, the Graduate Admissions Office will notify you of your admission status. 

Academic and Professional Integrity

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.

Academic Information and Policies

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.