The Graduate School Bulletin
Department of Accounting and Finance
418 Bryan Building
(336) 334-5647
Department of Accounting and Finance Homepage
Admissions Information
Quick Jump to:
Faculty
Overview
Requirements for the Master of Science in Accounting
Accounting Courses
Finance Courses
Faculty
Professors
C. Edward Arrington, D.B.A
Critical social theory and its relation to accounting and organizations.
Daniel T. Winkler, Ph.D.
Corporate finance, investments, market efficiency, financial education (Head of Department).
Associate Professors
Sheldon D. Balbirer, Ph.D.
Financial management, business finance.
William O. Brown, Ph.D.
Financial management, financial markets, investments.
J. William Harden, Ph.D.
Federal income taxation, multijurisdictional tax issues.
Venkataraman M. Iyer, Ph.D.
Accounting information systems and auditing, behavioral and empirical issues related to audit firms and audit market (Director of Graduate Study).
Ann Watkins, Ph.D., CPA
Financial accounting and reporting, accounting and the public interest with emphasis on issues relating to health care financial management and audit quality.
Tony R. Wingler, D.B.A.
Financial management, security analysis and portfolio management, valuation issues.
Assistant Professors
Jane R. Livingstone, Ph.D.
Federal income taxation, financial accounting and reporting.
Evan Shough, Ph.D.
Financial accounting and reporting.
David Upton, Ph.D.
Cost allocation systems, cost management systems.
Overview
Students entering the Master of Science in accounting program must satisfy business foundation and accounting knowledge requirements that are based on the curriculum of the UNCG Bachelor of Science in accounting program. Individual prerequisite needs are assessed by the program committee when admission decisions are made.
The 30-hour Master of Science degree includes 18-21 hours of graduate level accounting courses and 9-12 hours of graduate level electives outside accounting.
Requirements for the Master of Science in Accounting
Graduate Level Accounting Courses (18-21 hours)
Within the 18-21 hours of graduate level accounting courses, students are required to take the following courses (students having equivalent course work may seek a waiver of any of these required courses):
ACC 600 Tax Research and Procedures (3)
ACC 642 Specialized Accounting Entities (3)
ACC 655 Taxation of Corporations and Shareholders (3)
and one of the following:
ACC 631 Advanced Auditing (3)
ACC 638 Information Systems Auditing (3)
Additional hours to complete the 18-21 hours of graduate level accounting courses are selected from the following courses:
ACC 613 Directed Studies in Accounting (1-3)
ACC 621 Accounting Internship (3)
ACC 628 Accounting Information Systems (3)
ACC 630 Seminar in Applied Financial Accounting Issues (3)
ACC 631 Advanced Auditing (3)
ACC 638 Information Systems Auditing (3)
ACC 645 Seminar in Financial Accounting Theory (3)
ACC 652 Taxation of Estates, Gifts and Trusts (3)
ACC 656 Taxation of Flow-Through Business Entities (3)
Electives (9-12 hours)
With prior approval by the Director of the program, a student will select 9-12 hours of graduate courses outside accounting.
ACC Accounting Courses
| 589 | Experimental Course |
| This number reserved for experimental courses. Refer to the Course Schedule for current offerings. | |
| 600 | Tax Research and Procedures (3:3) |
| Pr. grade of C or better in 420 Income tax research resources and their effective use; tax research projects; IRS policies and procedures. | |
| 613 | Directed Studies in Accounting (1-3) |
| Pr. 12 s.h. of graduate level accounting courses or permission of instructor Individual study of an issue or problem of interest. Student must arrange topic and course requirements with instructor prior to registration. | |
| 621 | Accounting Internship (3) |
| Pr. grade of C or better in 318 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) | |
| 628 | Accounting Information Systems (3:3) |
| Pr. grade of C or better in 325 Accounting information systems and the role of the accountant in the selection and management of accounting information systems; ethical implications. | |
| 630 | Seminar in Applied Financial Accounting Issues (3:3) |
| Pr. grade of C or better in 319 Provides necessary background and skills to analyze and research financial accounting issues faced by the accounting profession and standard setters. | |
| 631 | Advanced Auditing (3:3) |
| Pr. grade of C or better in 440 Ethics, reporting, law, statistics, and audit software; directed towards professional external and internal auditing. | |
| 638 | Information Systems Auditing (3:3) |
| Pr. grade of C or better in 440 Theory and practice of information systems auditing; role of information systems auditor in systems development; computer based system controls. | |
| 642 | Specialized Accounting Entities (3:3) |
| Pr. grade of C or better in 319 Theory and practice associated with business combinations, consolidated financial statements, partnerships, international operations, bankruptcy and other accounting topics related to specialized accounting entities. | |
| 645 | Seminar in Financial Accounting Theory (3:3) |
| Pr. grade of C or better in 319 Normative analysis in theory development and recent transition to empirical analysis; informational and positive theory paradigms; role of regulation. | |
| 652 | Taxation of Estates, Gifts and Trusts (3:3) |
| Pr. or coreq. 600 Principles and procedures involved in determining federal estate tax; tax planning using gifts and trusts. | |
| 655 | Taxation of Corporations and Shareholders (3:3) |
| Pr. or coreq. 600 Federal taxation of business transactions affecting corporations and shareholders. | |
| 656 | Taxation of Flow-Through Business Entities (3:3) |
| Pr. or coreq. 600 Federal taxation of business transactions affecting flow-through business entities, including partnerships, S corporations, limited liability companies and their owners. | |
| 699 | Thesis (1-3) |
| 711 | Experimental Course |
| This number reserved for experimental courses. Refer to the Course Schedule for current offerings. | |
| 801 | Thesis Extension (1-3) |
| 803 | Research Extension (1-3) |
FIN Finance Courses
| 589 | Experimental Course |
| This number reserved for experimental courses. Refer to the Course Schedule for current offerings. | |
| 613 | Directed Studies (3) |
| Pr. MBA 630 and permission of Director of M.B.A. program and instructor who will supervise study Individual study of problems in the field of finance. Regular conferences with instructor required. | |
| 711 | Experimental Course |
| This number reserved for experimental courses. Refer to the Course Schedule for current offerings. |