• Master of Accountancy

    Program Overview

    The increasingly complex nature of the accounting and controllership functions, as well as the growing responsibilities of the accountant, make graduate study desirable. The Coggin College of Business provides a professionally oriented Master of Accountancy degree which enables career advancement in the accounting profession and the additional accounting coursework necessary to take the uniform CPA examination under Florida's accountancy law. The objective of the curriculum leading to the Master of Accountancy (MAcc) degree is to provide the necessary advanced study for those seeking careers in professional accounting as controllers and accounting executives in industry and government, or as independent certified public accountants. The MAcc and BBA in Accounting degree programs are separately accredited by the AACSB International (The Association to Advance Collegiate Schools of Business). The MAcc program at UNF places utmost importance on reflecting accounting as a modern profession, and the accountant as a modern professional. Emphasis is given to how accountants relate theory to current problems, and how accountants communicate such information to the various users of accounting data.

    The program is designed to allow those who possess a recent baccalaureate degree from an AACSB accredited college, with an accounting major or its equivalent, to complete the MAcc in four semesters. Those who possess a baccalaureate degree in business administration or in some other discipline will be required to take foundation courses to remove any deficiencies.

     

    The Students

    Most MAcc students are employed full time as professional accountants in Northeast Florida. The typical MAcc student takes two courses each term while working full-time. The classroom environment is enhanced significantly by the presence of students with practical experience

     

    Class Schedule

    To make the courses accessible, all graduate courses are offered Monday/Wednesday or Tuesday/Thursday afternoons or one night a week from 6:00–8:45 p.m.

     

    Time Limit

    The 33 credit hours of the MAcc program must be completed within five years of completion of the first MAcc course.

    Dr. David Jaeger
    Chair, Department of Accounting & Finance
    Director, Master of Accountancy Program
    Coggin College of Business
    (904) 620-2630

     

     

    IMPORTANT NOTICES:

    • Please see an advisor for an OFFICIAL program of study. This program is pending evaluation of official transcripts.
    • You must complete prerequisites before registering for any course. Refer to the Course Catalog for details.

     

    Master of Accountancy Curriculum

    The MAcc program consists of 33 semester hours of graduate study in accounting, tax, and related business topics (11 three-hour courses). A thesis is not required. The accounting track curriculum is divided into: 

    •  A core of 21 semester hours of accounting and tax courses and nine semester hours of related business courses
    •  Nine semester hours of accounting, tax, or finance electives
    •  A three semester hour non-accounting graduate business elective

    A graduate course offered in another UNF college that coincides with a student's objectives may be taken in lieu of the three-semester hour non-accounting elective, given the approval of both the MAcc advisor and course instructor. Only 6000-level courses may be used to satisfy the 33 semester hour requirement. 


    Recognizing the importance of taxation, a MAcc student may elect to concentrate in the area of taxation. If this option is followed, the same core is required as for the accounting track MAcc, with the addition of TAX 6045-Tax Research and Writing. A taxation concentration student is required to take three of the additional taxation courses as major electives.

     

     

    Notices

    • Most ACG and TAX courses are offered only one semester a year.
    • Successful completion of a business policy course is required.
    • The non-accounting / tax courses that are required (ECO 6415 and FIN 6406) are offered every semester. In planning your schedule, take the accounting/tax courses when they are offered and fill in with the others. Please keep in mind that ECO 6415 is a prerequisite for FIN 6406, so plan accordingly.
    • An approved dual/concurrent enrollment form is required prior to registering for courses at another institution.
    • Students are strongly advised not to enroll in courses at another institution during their last semester at UNF. Graduation will most likely be delayed for students who attempt dual enrollment in their last semester.
    • Electives— 6000-level business or approved non-business courses (most may be offered only once annually)
    • Complete course prerequisites before registering for any graduate course.
    • Your GPA will reflect all repeated courses even though credit for a course may be received only once.
    • Prerequisites must be completed before registering for FIN 6406 (ECO 6415 must be taken prior to or with FIN 6406)
    • MAN 6726 Business Policy must be taken in last semester. Recommend that FIN 6406 and MAR 6805 must be completed prior to enrolling in MAN 6726. MAN 6726 requires permission to register. Apply online via the Advising webpage. 

     

  • Major: Accounting
    Degree: Master of Accountancy
    Prerequisites (27 credits)
    (non-business majors) 27 hours of business subjects are required with a grade of C or better. Students who have completed their bachelor's degree in business will normally have completed these courses. All prerequisites must be completed before enrolling in 6000-level coursework.
    ACG2021 Prin of Financial Accounting (3 Credits)
    (or substitute both ACG2001 & ACG2011 for ACG2021)
    ACG2071 Prin Managerial Accounting (3 Credits)
    BUL3130 Legal Environment of Business (3 Credits)
    ECO5115 Introduction Economic Analysis (3 Credits)
    (or substitute both ECO2013 & ECO2023 for ECO5115)
    FIN5405 Essentials of Managerial Finan (3 Credits)
    (or substitute both ACG2021 & FIN3403 for FIN5405)
    MAN3025 Administrative Management (3 Credits)
    MAN4720 Strategic Mgmt Business Policy (3 Credits)
    You must apply on-line at unf.edu/coggin in order to get permission to register for this course.
    MAR3023 Principles of Marketing (3 Credits)
    STA2023 (GM) Elem Statistics-Business (3 Credits)
    Foundation (21 credits)
    (non-accounting majors) 21 hours in accounting are required with a grade of "C" or better.
    ACG3103 Intermediate Accounting I (3 Credits)
    ACG3113 Intermediate Accounting II (3 Credits)
    ACG3123 Intermediate Accounting III (3 Credits)
    ACG4361 Cost Accounting (3 Credits)
    ACG4401 Accounting Information Systems (3 Credits)
    ACG4651 Auditing (3 Credits)
    TAX3001 Federal Income Tax (3 Credits)
    Major Requirements (33 credits)
    This program requires 33 hours of 6000-level courses. A minimum of 24 hours must be earned at UNF. Students seeking a second masters degree must complete at least 24 semester hours of new coursework at UNF. A 3.00 GPA is required. A MACC student may not make less than a "C" in any course.
    Core Requirement-MACC
    21 semester hours are required. Most ACG and TAX courses are only offered once a year.
    ACG6309 Advanced Man Accounting Theory (3 Credits)
    ACG6405 Advanced Account Info Systems (3 Credits)
    ACG6645 Auditing Theory (3 Credits)
    ACG6805 Advanced Accounting Theory (3 Credits)
    ECO6415 Making Decisions with Data (3 Credits)
    FIN6406 Advanced Financial Management (3 Credits)
    TAX6105 Taxation in Business Corp (3 Credits)
    Major electives-MACC
    At least six hours must be in ACG or TAX courses.
    CHOOSE Three courses
    (9 credit hours) at the 6000 level - ACG/FIN/REE/TAX
    Business elective-MACC
    SELECT One course
    (3 credit hours) 6000 LEVEL non-Accounting BUL/ECO/ECP/FIN/GEB/ISM/MAN/MAR/QMB/REE/TRA