The Graduate School Bulletin
Department of Accounting and Finance
418 Bryan Building
(336) 334-5647
Graduate Program: Master of Science (MS) in Accounting, 30 hours
Department of Accounting and Finance Homepage
Graduate Faculty
Admissions Information
ACC Accounting Courses
FIN Finance Courses
Graduate Faculty
Professors
C. Edward Arrington, DBA, Critical social theory and its relation to accounting and organizations.
William O. Brown, PhD, Financial management, financial markets, investments (Head of Department).
Venkataraman M. Iyer, PhD, Accounting information systems and auditing, behavioral and empirical issues related to audit firms and audit market (Director of Graduate Study).
Daniel T. Winkler, PhD, Corporate finance, investments, market efficiency, financial education.
Associate Professors
J. William Harden, PhD, Federal income taxation, multijurisdictional tax issues.
Dayong Huang, PhD, Investments, asset pricing, international finance.
Assistant Professors
Linda Hughen, PhD, Financial accounting and derivatives.
Ambrose Jones III, PhD, CPA, Auditing, accounting behavior, corporate social responsibility reporting, and international financial reporting standards.
Ayalew Lulseged, PhD, Auditing and financial accounting
David Upton, PhD, Cost allocation systems, cost management systems.
MS - Master of Science in Accounting
The MS in Accounting requires 30 semester hours and is designed to provide students with the necessary technical knowledge, communication skills, and critical thinking abilities for successful careers in public accounting, industry, government, and not-for-profit organizations. The program also satisfies the 150-hour educational requirement adopted by a number of states, including North Carolina, for certification and licensure as a CPA and is one of only 168 programs worldwide to have separate accounting accreditation from the AACSB.
The flexible nature of the program allows for both full-time and part-time students. The length of the program depends on the accounting and business administration background the student possesses. The program has close ties with accounting firms and private industry in the Triad and has an excellent placement record.
Application and Admission
Applicants must submit all application materials by the appropriate deadline for the Fall, Spring, or Summer admission.
The program admits students with diverse backgrounds. Students admitted without the necessary accounting and/or business background will be required to take prerequisite courses in those areas based on the UNCG Bachelor of Science in accounting curriculum before enrolling in graduate accounting courses. Individual prerequisite needs are assessed by the program committee when admission decisions are made.
Degree Requirements
Accounting Courses (21 hours)
Students are required to take the following courses, which comprise the capstone experience (students with equivalent course work may seek a waiver of any of these required courses):
ACC 600 Professional Accounting Research (3)
ACC 630 Seminar in Contemporary Accounting Issues (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)
The remaining 6 hours are selected from the
following:
ACC 613 Directed Studies in Accounting (1-3)
ACC 621 Accounting Internship (3)
ACC 628 Accounting Information Systems (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)
ACC 688 Advanced Business Law (3)
Electives (9 hours)
Students select 9 hours of graduate courses outside accounting with prior approval of the program director.
ACC Accounting Courses
589 Experimental Course
This number reserved for experimental courses. Refer to the Course Schedule for current offerings.
600 Professional Accounting Research (3:3)
Pr. grade of C or better in 420
Effective use of resources in financial and tax accounting to complete research assignments.
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 Contemporary Accounting Issues (3:3)
Pr. grade of C or better in 319
Analysis, research, and presentation of current topics and issues relevant to professional accountants.
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.
688 Advanced Business Law (3:3)
Pr. MGT 330 or permission of Program Director
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.
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 MBA 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.