Accounting, M.S.

For information regarding deadlines and requirements for admission, please see the Guide to Graduate Admissions.

In addition to the application materials required by the Graduate School, applicants must submit a:

  • Personal statement indicating the reasons for pursuing the M.S. in Accounting degree
  • Resume

Applicants should consult with the M.S. in Accounting Program Director for specific admission requirements. 

The M.S. in Accounting program is designed for qualified students from any academic background. Students admitted without the necessary accounting and business background will be required to take certain prerequisite and/or required elective courses. Individual prerequisite needs are assessed by the program director when admission decisions are made.

GMAT or GRE scores are accepted.

GMAT waivers are considered but are not automatic. The applicant must request a GMAT waiver in writing to the M.S. in Accounting Committee and provide all necessary documentation that verifies that they meet applicable criteria as listed below. Final waiver decisions will be entered by the M.S. in Accounting Program Director or Accounting and Finance Department Head. GMAT waiver decisions shall be made on a case-by-case basis using the following criteria.

To be eligible for a GMAT waiver based on:

  • Beta Gamma Sigma membership, the applicant must provide evidence of Beta Gamma Sigma membership.
  • An undergraduate degree earned at UNCG, the applicant must have earned the undergraduate degree within the past five years with a minimum cumulative undergraduate GPA of 3.3 or higher. An accounting undergraduate GPA of 3.0 or higher will also be considered.
  • An undergraduate degree earned at another institution, the applicant must have earned the undergraduate degree within the past five years from at least an institution accredited by the Accrediting Commission for Community and Junior Colleges (ACCJC) Western Association of Schools and Colleges, the Higher Learning Commission (HLC), the Middle States Commission on Higher Education (MSCHE), the New England Commission of Higher Education (NECHE), the Northwest Commission on Colleges and Universities (NWCCU), the Southern Association of Colleges and Schools Commission on Colleges (SACSCOC), or the WASC Senior College and University Commission (WSCUC) with a minimum cumulative undergraduate GPA of 3.3 or higher out of 4.0 and the school is recommended by accounting faculty or staff and approved by the M.S. in Accounting Committee.
  • Experience, the applicant must have at least five years of significantly progressive professional work experience (may include military service) and an undergraduate degree from at least an institution accredited by the Accrediting Commission for Community and Junior Colleges (ACCJC) Western Association of Schools and Colleges, the Higher Learning Commission (HLC), the Middle States Commission on Higher Education (MSCHE), the New England Commission of Higher Education (NECHE), the Northwest Commission on Colleges and Universities (NWCCU), the Southern Association of Colleges and Schools Commission on Colleges (SACSCOC), or the WASC Senior College and University Commission (WSCUC) with a minimum GPA of 3.0 or higher out of 4.0.
  • Completion of the P.B.C. in Taxation at UNC Greensboro.
  • Certification, the applicant must provide evidence of professional certification (e.g., CPA).
  • An advanced degree (M.A., M.Sc., etc. or higher), the applicant must meet the following criteria: an advanced degree from at least an institution accredited by the Accrediting Commission for Community and Junior Colleges (ACCJC) Western Association of Schools and Colleges, the Higher Learning Commission (HLC), the Middle States Commission on Higher Education (MSCHE), the New England Commission of Higher Education (NECHE), the Northwest Commission on Colleges and Universities (NWCCU), the Southern Association of Colleges and Schools Commission on Colleges (SACSCOC), or the WASC Senior College and University Commission (WSCUC) which required a standardized test (such as the GMAT or equivalent) as an entrance requirement; and a graduate GPA of at least 3.3 out of 4.0; and at least five years of relevant professional work experience.

Degree Program Requirements

Required: 30-42 credit hours

Depending on the student's accounting and business background, the length of the program will be 30-42 credit hours. All students will complete the Master of Science in Accounting core curriculum, electives, and capstone totaling 30 credits. A student that does not have an undergraduate degree in accounting or that earned the undergraduate degree in accounting from outside of the United States may have additional curriculum requirements of up to 12 credits. Students also have the option to concentrate in Tax or Financial Reporting and Assurance. The M.S. in Accounting does not require a thesis.

Qualifying Prerequisite Courses (12 credits) 1
ACC 518Intermediate Accounting I3
ACC 519Intermediate Accounting II3
ACC 525Accounting Transaction Processing Systems3
ACC 531Cost Accounting3
Required Core Courses (9 credits) 2
ACC 638Information Technology Auditing and Accounting Data Analytics3
ACC 642Specialized Accounting Entities3
ACC 651Introduction to Business Entity Taxation3
Core Accounting Elective Courses (9 credits) 2
Select a minimum of 9 credits from the following: 39
Governmental and Nonprofit Accounting
Directed Studies in Accounting
Accounting Internship 4
Advanced Auditing
Principles of Fraud Examination
Advanced Study in Business Environment and Concepts
Advanced Study in Financial Accounting and Reporting
Guided Study in Taxation and Business Law
Advanced Study in Auditing and Attestation
Taxation of Estates, Gifts and Trusts
Taxation of Corporations and Shareholders
Taxation of Flow-Through Business Entities
Advanced Business Law
Elective Courses (9 credits)
Select 9 credits in elective courses 59
Capstone Course (3 credits)
ACC 630Seminar in Contemporary Accounting Issues3
Total Credit Hours30-42
1

Qualifying prerequisite courses in intermediate accounting will be required for students who do not have an adequate background from their undergraduate degree program. These courses may be waived for students who have completed equivalent academic course work and who can meet specific learning objectives. Applicants should consult with the M.S. in Accounting Program Director for course waiver information.

2

Non-accounting undergraduate majors will be required to take ACC 602 Federal Tax Concepts and ACC 604 Auditing Concepts as part of the accounting elective hours.

3

Or other approved graduate-level ACC courses in consultation with the M.S in Accounting Program Director.

4

ACC 621 is highly recommended as part of the M.S. in Accounting program. There will be opportunities to network with employers. Students in the program are not guaranteed an internship position.

5

Elective courses may be selected from other courses offered by the M.S. in Accounting program, courses from other master's programs offered by the Bryan School of Business and Economics, and courses from other master's programs offered by the university. Courses selected from other program may be taken only with the permission of the M.S. in Accounting Program Director and the program director for the specific program offering the course. Students that have not taken a financial management course previously will be required to take MBA 707 Financial Management as an elective course.

Financial Reporting and Assurance Concentration

The Financial Reporting and Assurance Concentration is designed for students who wish to specialize in areas such as corporate financial reporting and analysis, assurance service, and consulting. Students may enroll in the concentration with or without an undergraduate degree in accounting, however, careful planning is required. Students must consult with their academic advisor early in the degree program to meet all concentration requirements.

Concentration Courses (9 credits)
Select three courses (9 credits) from the following: *9
Governmental and Nonprofit Accounting
Advanced Auditing
Principles of Fraud Examination
Advanced Business Law
Financial Statement Analysis and Valuation
Total Credit Hours9
*

ACC 613 Directed Studies in Accounting may be taken as a concentration course when appropriate and if approved by the M.S. in Accounting Program Director and the course instructor.

Tax Concentration

The Tax Concentration is designed for students who wish to specialize in accounting taxation. Students may enroll in the concentration with or without an undergraduate degree in Accounting, however, careful planning is required. Students must consult with their academic advisor early in the degree program to meet all concentration requirements.

Concentration Courses (9 credits)
Select three courses (9 credits) from the following: *9
Taxation of Estates, Gifts and Trusts
Taxation of Corporations and Shareholders
Taxation of Flow-Through Business Entities
Advanced Business Law
Total Credit Hours9
*

ACC 613 Directed Studies in Accounting may be taken as a concentration course when appropriate and if approved by the M.S. in Accounting Program Director and the course instructor.

Accelerated B.S. to M.S. in Accounting

Application and Admission

Qualified UNC Greensboro undergraduate students who are pursuing the Bachelor of Science in Accounting may apply for admission to the Accelerated Master's Program. A cumulative undergraduate GPA of at least 3.5 based on at least 30 credits earned at UNC Greensboro is required. The Department of Accounting and Finance also requires an Accounting GPA of 3.5 based on at least 9 credits of accounting classes earned at UNC Greensboro. Students must have completed accounting courses through ACC 318 Intermediate Accounting I with a minimum grade of B or better. Applicants must have completed at least 60 credits and may not apply for admission to the accelerated program before the first semester of the junior year. Applicants will not be required to take the GMAT. All applicants must complete the Accelerated Master's Program information when applying for admission to the graduate degree program.

Courses

Admitted students may apply a maximum of 6 credits from the following graduate-level courses toward completion of both the undergraduate and graduate degree provided that they earn a grade of B (3.0) or better in the course and fulfill graduate-level requirements of the M.S. in Accounting:

ACC 561Governmental and Nonprofit Accounting3
ACC 621Accounting Internship3
ACC 631Advanced Auditing3
ACC 632Principles of Fraud Examination3
ACC 638Information Technology Auditing and Accounting Data Analytics3
ACC 642Specialized Accounting Entities3
ACC 651Introduction to Business Entity Taxation3
ACC 652Taxation of Estates, Gifts and Trusts 3
ACC 688Advanced Business Law3

Graduate courses completed through the Accelerated Master's Program fulfill the last accounting elective and one free elective for the undergraduate degree. ACC 638 may fulfill the data analytics accounting major requirement for the undergraduate degree. Please consult with an advisor to determine how the courses taken at the graduate level will meet requirements in the bachelor's degree program. All degree requirements for the Master of Science in Accounting remain the same.