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.
For
More Information
Dr.
Charles Calhoun
Program Administrator
Master of Accountancy Program
Coggin College of Business
(904) 620-2630 |
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IMPORTANT
NOTICES: |
1) |
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Please see an advisor for
an OFFICIAL program of study. |
2) |
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Some elective courses
require additional prerequisites. You must complete
course prerequisites before registering for any graduate
course. Refer to the course
catalog for details. |
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MASTER
OF ACCOUNTANCY
Curriculum |
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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. |
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PREREQUISITES
(48 Credit
Hours) |
Foundation Courses for
Non-Business Majors |
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| Students with degrees in non-business subjects are required
to complete the following business background courses or their
equivalent in addition to the required Master of Accountancy
courses. |
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STA 2023 |
G(M) Elementary Statistics for Business |
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ACG 2021 |
Principles of Financial Accounting |
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ACG 2071 |
Principles of Managerial Accounting |
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BUL 3130 |
Legal Environment of Business |
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MAR 3023 |
Principles of Marketing |
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MAN 3025 |
Administrative Management |
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ECO 5115 |
Introduction to Economic Analysis |
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FIN 5405 |
Essentials of Managerial Finance |
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MAN 4720 |
Strategic Management and Business
Policy
To take this course, all students
must apply
online
(via the Advising webpage) approximately one month
BEFORE they wish to register for this course. |
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Foundation
Courses for Non-Accounting Majors |
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| Students with non-accounting business degrees
from accredited colleges are required to complete the following
twenty-one semester hours of upper-level undergraduate accounting
in addition to the required Master of Accountancy courses. |
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ACG 3103 |
Intermediate Accounting I |
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ACG 3113 |
Intermediate Accounting II |
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ACG 3123 |
Intermediate Accounting III |
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ACG 4361 |
Cost Accounting |
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TAX 3001 |
Federal Income Tax |
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ACG 4401 |
Accounting Information Systems |
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ACG 4651 |
Auditing |
| OR |
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ACG 4671 |
Fundamentals of Internal Auditing |
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MASTER
OF ACCOUNTANCY
Accounting Concentration |
CORE
REQUIREMENTS (21 Credit Hours) |
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ACG 6805 |
Advanced Accounting Theory |
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ACG 6309 |
Advanced Managerial Accounting Theory |
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ACG 6645 |
Auditing Theory |
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ACG 6405 |
Advanced Accounting Information Systems |
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TAX 6105 |
Taxation of Business Corporations |
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ECO 6415 |
Making Decisions with Data |
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FIN 6406 |
Advanced Financial Management |
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MAJOR
ELECTIVES (12 Credit Hours) |
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Select three 6000-level accounting,
tax, or finance courses (except ACG 6305 and TAX 6726). A minimum
of two accounting or tax courses is required.
ACG / TAX / FIN / REE |
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Select one non-accounting business
course (6000-level)
BUL / ECO / ECP / FIN / GEB / ISM / MAN / QMB / MAR / REE / TRA |
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MASTER
OF ACCOUNTANCY
Taxation Concentration |
CORE
REQUIREMENTS (24 Credit Hours) |
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ACG 6805 |
Advanced Accounting Theory |
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ACG 6309 |
Advanced Managerial Accounting Theory |
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ACG 6645 |
Auditing Theory |
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ACG 6405 |
Advanced Accounting Information Systems |
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TAX 6045 |
Tax Research and Writing |
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TAX 6105 |
Taxation of Business Corporations |
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ECO 6415 |
Making Decisions with Data |
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FIN 6406 |
Advanced Financial Management |
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MAJOR
ELECTIVES (12 CREDIT HOURS) |
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Select 3 Tax Courses (6000 level)
Excludes TAX 6726 - Tax Planning and Principles |
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NOTICES |
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- 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).
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