Advanced Accounting Certificate (Graduate)

With the ever-changing environment in business due to technological advances, environmental changes, international competition, as well as government and tax regulation, today’s accountant must be prepared to meet the challenges of clients and other professionals. In order to be successful in this environment, the accountant needs to be professionally oriented, socially conscious, and academically prepared. The Master of Accounting program prepares individuals for professional careers and ultimately for leadership positions in today’s business world. In addition, in many states, those desiring to become certified as a Certified Public Accountant (CPA) must have 150 hours of college education. A natural extension in the pursuit of this requirement is, and will continue to be, graduate education in the field of accounting.

The Master of Accounting program (MAcc), nationally accredited by the Association of Collegiate Business Schools and Programs (ACBSP), is an interdisciplinary program. The 30-hour MAcc degree has the flexibility to accommodate students with a variety of educational backgrounds and career objectives. Students have the option to earn their degree in either a one-year or a part-time two-year format, all with convenient day, evening, and online classes.

Graduate Certificate in Advanced Accounting

The Graduate Certificate in Advanced Accounting is available to any student who meets the admission criteria for the Master of Accounting program.

Course Requirements for the Graduate Certificate in Advanced Accounting

Admission Requirements

Individuals with an undergraduate degree from an accredited institution in any field may apply for admission to the MAcc program. All applications must meet the following requirements:

• Official transcripts from each undergraduate and graduate school attended
• Overall undergraduate GPA of 2.75 or higher¹
• Resume

¹

Students with an undergraduate GPA below a 2.75 may be required to submit additional information for full admission.

Admissions Appeal Procedure

Applicants for admission to the MAcc program have a right to appeal decisions related to admissions according to the following procedure:

1. Applicants must file a written appeal of any decision of the MAcc Program Director within two weeks of having received written notification of an admissions decision. The appeal must include the reasons for challenging the MAcc Program Director’s decision.
2. The MAcc Program Director will convene the College of Business Graduate Appeals Committee.
3. The decision of the Graduate Appeals Committee will be made within two weeks after receipt of the appeal.
4. The applicant will be informed in writing of the Graduate Appeals Committee’s decision on the appeal within two weeks of the decision.
5. The student has a right to appeal the Graduate Appeals Committee’s decision to the Dean of the College of Business within two weeks of receipt of the Graduate Appeals Committee’s decision. The Dean will respond to this appeal within two weeks of submission.

MAcc Program Grading Policy

Each course instructor is responsible for establishing and notifying students of the guidelines required to complete course work. The College of Business has set the following criteria of letter grading for business graduate programs: A+, A, A-, B+, B, B-, C+, C, and F. Other grading assignments (P/NP, I, W, and IP) and policies (auditing, quality-points, “Resident Credit,” withdrawal from the University, policy on academic dishonesty, statement on satisfactory progress, retaking a course/second grade option), are outlined in this Catalog and the Student Handbook.

Grade Appeal Process

Students are encouraged to work with faculty about complaints on grading. Any issue with an MAcc (ACCT) course which cannot be resolved can be referred to the MAcc Program Director by either the faculty or student. See the Student Handbook regarding grade appeal policies.

Academic Standing

MAcc students are required to maintain a 3.0 (B) grade point average or above. At any point in the process of completing the MAcc program where a student falls below a 3.0 grade point average, they are placed on academic probation. Students must remove themselves from academic probation within the next two 8-week sessions. If this does not occur, then academic dismissal will result. Only two (2) C grades are permitted in the MAcc program. A third C grade or a single F grade results in academic dismissal from the program.

Any student dismissed from the MAcc program due to academic deficiency can reapply after a minimum of two 8-week sessions has elapsed. At this time, the student must fill out a reapplication form with a statement documenting reasons for why the student thinks they are able to continue and successfully progress through the program. The program director will review such documentation and make the decision as to whether the student will be readmitted. Once readmitted, the student must make up for their academic deficiency in the first session after readmission.

Students who have received their second “C” are allowed to increase their grade point averages by retaking the course in which the “C” was received. Only two attempts per class are allowed.

Dismissal Appeal Procedure

Students who are dismissed from the MAcc program due to academic deficiency have a right to appeal dismissal decisions according to the following procedure:

1. Applicants must file a written appeal of any decision of the MAcc Program Director within two weeks of having received written notification of an admissions decision. The appeal must include the reasons for challenging the MAcc Program Director’s decision.
2. The MAcc Program Director will convene the College of Business Graduate Appeals Committee.
3. The decision of the Graduate Appeals Committee will be made within two weeks after receipt of the appeal.
4. The applicant will be informed in writing of the Graduate Appeals Committee’s decision on the appeal within two weeks of the decision.
5. The student has a right to appeal the Graduate Appeals Committee’s decision to the Dean of the College of Business within two weeks of receipt of the Graduate Appeals Committee’s decision. The Dean will respond to this appeal within two weeks of submission.

Transfer Credits

Students may transfer up to nine graduate credits from an accredited college or university provided the credits carry a “B” or better, the courses are determined to be relevant to the MAcc program and were completed in the past seven years.

Prerequisites

The equivalent of an undergraduate degree in accounting from an accredited 4-year college will meet the prerequisite requirements for the MAcc program. 

The prerequisites for other undergraduate degrees include: ACCT-201 Financial Accounting, ACCT-202 Managerial Accounting, ACCT-301 Intermediate Accounting I, ACCT-302 Intermediate Accounting II, ACCT-305 Income Tax Procedures I and ACCT-415 Auditing or equivalent; 6 hours of economics; 9 hours of business (3 hours of business law, 3 hours of business statistics, and 3 hours of finance); and 3 hours of college math, which can be met by taking: STBE-137 Quantitative Reasoning in Business, college algebra or higher, or a math course approved by the MAcc program director.

Students who have an undergraduate degree in a field other than accounting may also need to take additional accounting and business courses to meet the educational requirements for the Certified Public Accountant exam.