Learn in diverse classrooms and enhance your career preparation

Learn the strategies, intellectual foundation, and critical thinking skills needed for lifelong learning

We’ve designed this program around student-focused learning with an emphasis on CPA exam topics. If you’re seeking a CPA licensure and aim to work in public accounting or private industry, set yourself apart with our professional graduate degree.

Hands-on learning opportunities

A major component of the UNCG MSA program is its internship program, which offers students the opportunity to receive academic credit for completing a paid public accounting or industry internship. Unique aspects of the internship program include direct recruitment on campus by public accounting and industry recruiters who have a long history of hiring our students; a customized program to prepare students for recruiting season; and participation by alumni of the program to assist current students in realizing career goals.

Our departmental internship coordinator facilitates the internship program. Resume building and mock-interview sessions are available in our business school through Bryan School Graduate Career Services. Successful internships often result in full-time offers prior to graduation. The program has relationships with Big Four accounting firms, large national, regional, and local public accounting firms as well as nationally and internationally known industry partners.

Another benefit of the UNCG MSA program is the opportunity to learn in diverse classrooms, which will enhance your preparation for a career in today’s dynamic global environment. We attract students with a wide range of backgrounds, experiences, and viewpoints.

Non-accounting backgrounds are welcome

Don’t worry if you feel that you lack “appropriate” work experience, or wonder if a second career is a realistic option. Our program welcomes students from a wide variety of academic majors, and employers actively recruit Bryan School accounting students regardless of their backgrounds.

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Curriculum and course descriptions

The MSA program offers flexibility for designing an individualized program of study. The degree is a 30 graduate credit hour program, plus any prerequisite courses. The graduate-level courses include 15 hours of required accounting courses, 6-9 hours of accounting electives, and 6-9 hours of non-accounting electives. The elective courses allow for program customization based on individual goals and interests.

Although primarily a day program, there is an evening degree option for the graduate-level coursework. And, the program may be completed at a pace that works for the individual student. From start to finish, students will have the opportunity to develop their best plan for degree completion through regular collaboration with a program advisor.

Curriculum

Graduate Level Accounting Courses (21-24 hours)

Within the 21-24 hours of graduate level accounting courses, students are required to take the following courses (students having equivalent course work may seek waiver of any of these required courses):

ACC 630 – Seminar in Contemporary Accounting Issues (3)
ACC 642 – Specialized Accounting Entities (3)
ACC 655 – Taxation of Corporations and Shareholders (3)
ACC 656 – Taxation of Flow-Through Business Entities (3)

and one of the following:

ACC 631 – Advanced Auditing (3)
ACC 638 – Information Systems Auditing (3

 

Additional hours to complete the 21-24 hours of graduate level accounting courses are selected from the following courses:

ACC 561 – Governmental and Nonprofit Accounting (3)
ACC 613 – Directed Studies in Accounting (1-3)
ACC 621 – Accounting Internship (3)
ACC 631 – Advanced Auditing (3)
ACC 638 – Information Systems Auditing (3)
ACC 646 – Advanced Study in Business Environment and Concepts (1)
ACC 647 – Advanced Study in Financial Accounting and Reporting (1)
ACC 648 – Guided Study in Taxation and Business Law (1)
ACC 649 – Advanced Study in Auditing and Attestation (1)
ACC 652 – Taxation of Estates, Gifts and Trusts (3)
ACC 688 – Advanced Business Law (3)

Electives (6-9 hours)

With prior approval by the Director of the program, a student will select 6-9 hours of graduate courses outside of the department of accounting.

Course descriptions

Our program consists of the courses as listed below.

ACC-561: Governmental and Nonprofit Accounting
Introduction to accounting and financial reporting for non-profit organizations and governmental entities.
Prequisite grade of C or better in ACC-319 or equivalent.
ACC-613: Directed Studies in Accounting (1-3)
Individual study of an issue or problem of interest. The student must arrange topic and course requirements with the instructor prior to registration.
Prerequisite 12 s.h. of graduate level accounting courses or permission of instructor.
ACC-621: Accounting Internship (3)
Combined academic and work components allow students to gain experience in the professional field of accounting. Course supervised by a graduate faculty member and appropriate personnel of the approved organization. (Graded on S-U basis)
Prerequisite grade of C or better in 318.
ACC-630: Seminar in Contemporary Accounting Issues (3:3)
Analysis, research, and presentation of current topics and issues relevant to professional accountants.
Prerequisite grade of B- or better in 319.
ACC-631: Advanced Auditing (3:3)
Ethics, reporting, law, statistics, and audit software; directed towards professional external and internal auditing.
Prerequisite grade of B- or better in 440.
ACC-638: Information Systems Auditing (3:3)
Theory and practice of information systems auditing; role of information systems auditor in systems development; computer-based system controls.
Prerequisite grade of B- or better in 440.
ACC-642: Specialized Accounting Entities (3:3)
Theory and practice associated with business combinations, consolidated financial statements, partnerships, international operations, bankruptcy and other accounting topics related to specialized accounting entities.
Prerequisite grade of B- or better in 319.
ACC-646: Advanced Study in Business Environment and Concepts (1.0)
In-depth study and review of the underlying reasons for and accounting implications of business transactions.
Prerequisite Grade of C or better in ACC 330 and permission of Instructor or Program Director.
ACC-647: Advanced Study in Financial Accounting and Reporting (1.0)
In depth study and review of accounting and reporting represented on the four major financial statements.
Prerequisite Grade of C or better in ACC 642 and permission of Instructor or Program Director.
ACC-648: Guided Study in Taxation and Business Law (1.0)
In depth study and review of specialized current topics in taxation and business law.
Prerequisite Grade of C or better in ACC 655 and permission of Instructor or Program Director.
ACC-649: Advanced Study in Auditing and Attestation (1.0)
In-depth study and review of specialized current topics in auditing and attestation.
Prerequisite Grade of C or better in ACC 631 or 638 and permission of Instructor or Program Director.
ACC-652: Taxation of Estates, Gifts and Trusts (3:3)
Principles and procedures involved in determining federal estate tax; tax planning using gifts and trusts.
Prerequisite grade of B- or better in 420.
ACC-655: Taxation of Corporations and Shareholders (3:3)
Federal taxation of business transactions affecting corporations and shareholders.
Prerequisite grade of B- or better in 420.
ACC-656: Taxation of Flow-Through Business Entities (3:3)
Federal taxation of business transactions affecting flow-through business entities, including partnerships, S corporations, limited liability companies and their owners.
Prerequisite grade of B- or better in 420.
ACC-688: Advanced Business Law (3:3)
Explores legal issues in contract and sales law, negotiable instruments, agency, and business associations and at the same time considers ethical and managerial issues involved when these legal issues arise.
Prerequisite MGT 330 or permission of Program Director.

Prerequisite Courses

Approximately 25% of our students have an undergraduate degree in business (not in accounting) and an additional 25% do not have an undergraduate degree in either accounting or business. Students without the necessary accounting or business background will take prerequisite courses while enrolled as graduate students to build a solid foundation.

Because of the differences in accounting/auditing standards and tax laws between the United States and other countries, international students that earned their accounting degrees outside of the United States will take certain prerequisite accounting courses. In addition, domestic and international students with an undergraduate degree in accounting are expected to have taken the prerequisite courses and earned a grade of B- or higher in those courses.

Applicants do not need to complete the prerequisite courses before applying to the MSA program. In most cases, it is recommended that applicants needing prerequisites apply for the program and take the prerequisites as an MSA student. Students work closely with an advisor to determine which prerequisites can be waived based on prior coursework and how best to complete the prerequisites in preparation for graduate-level coursework

 

Core business and introductory accounting prerequisites

MBA-701 or ECO-250: Business Statistics
MBA-703 or ECO-201: Principles of Economic
FIN-315: Business Finance*
ACC-218: Financial Statement Preparation and Disclosures
ACC-202: Managerial Accounting

* May be waived if student selects MBA 707 as an elective and earns a grade of B- or higher

Intermediate-Level Accounting Prerequisites

ACC-318: Intermediate Accounting I
ACC-319: Intermediate Accounting II*
ACC-325: Accounting Processes & Transaction Systems
ACC-330: Cost Accounting
ACC-420: Federal Tax Concepts*
ACC-440: Auditing Concepts*

* B- or higher required