Nov 05, 2024

2020-2021 Graduate Catalog

2020-2021 Graduate Catalog [ARCHIVED CATALOG]

Accountancy, M.Acc.

Darius Fatemi, Ph.D., Graduate Program Director

Purpose

The Master of Accountancy (MAcc) degree program supports the mission of Northern Kentucky University to educate “students to be productive citizens, to prepare them for success in careers and occupations….” There are four concentrations within the MAcc degree program. The Professional concentration is to allow those with an undergraduate accounting degree to meet the requirement that candidates for the certified public accountant examination have 150 semester hours including a bachelor’s degree. Students with an undergraduate accounting degree enter this track. The second concentration is the Accounting Practice and Reporting concentration. This concentration meets the needs of students who do not have an undergraduate degree in accounting but who wish to pursue a career in accounting. The third concentration is the Expedited MAcc concentration and is for current accounting undergraduate students. This concentration will enable students to begin working towards their MAcc degree as undergraduates. The fourth concentration Data Analytics/Data Visualization, is similar to the Professional concentration. The concentration is a 30 hour program consisting of 10 courses, three of which concern data analytics and data visualization. The goal of this concentration is to prepare MAcc students in both accounting and data analytics/data visualization, which is in high demand in the current industry.

Admission Process

A portfolio approach is used in evaluating prospective students for acceptance into the MAcc program. Factors considered for admission include:

Online application and fee
Official transcripts of all undergraduate and graduate (if applicable) coursework. Acceptable transcripts should show evidence of successful completion of quantitative courses.*
Current resume.
A statement of purpose explaining your interest in a MAcc degree in general and the NKU MAcc degree in particular.
If applicable, an official copy of the Test of English as a Foreign Language (TOEFL).

*Students are required to take the GMAT or GRE if their transcripts do not show evidence of successful completion of quantitative courses. Although scores make up only one factor in the admissions process, it is anticipated that successful applicants will have a minimum overall score of 520 on the GMAT (comparable GRE scores will also be considered).

To enter the Expedited MAcc concentration, undergraduate BSBA students at NKU who have completed ACC 200 may be invited to apply. Students applying to the MAcc 4+1 Track must submit the following:

Statement of Purpose
Resume

In addition, Expedited MAcc applicants must have a cumulative GPA of 3.0 or higher and must have completed at least 15 credit hours at NKU. GMAT and application fee are waived.

Submit applications and all supporting documents to the Office of Graduate Education, Northern Kentucky University, 1 Nunn Drive, Highland Heights, KY 41099.

Application deadlines are as follows:

Term	Domestic Applicants	International Applicants
Fall Semester	July 1	June 1
Spring Semester	December 1	October 1
Summer Semester	April 1	March 1

♦ Indicates prerequisite.

Program Requirements

Additional Admission Requirements

To be considered for admission to the MAcc program, applicants must meet all requirements for admission to a Haile/US Bank College of Business program (detailed above). All academic requirements of the Haile/US Bank College of Business program related to transfer credit and academic standing (see above under Haile/US Bank College of Business main section in the graduate section of this catalog) are enforced for the MAcc program. Students who are enrolled in or have completed the MBA at NKU and choose to pursue a MAcc in the professional concentration may transfer up to nine semester hours completed under the MBA to degree requirements of the MAcc with the approval of the graduate program director.

Professional Concentration Requirements (30 credits hours)

The Professional Concentration is a 30 semester hour program composed of 21 semester hours of required courses and nine semester hours of electives. To enter this concentration, students must have completed two introductory accounting courses and three semester hours of intermediate accounting.

Required Courses (30 credit hours):

Three electives may be selected from any graduate course approved by the MAcc program director (such as ACC 630 , ACC 634 , ACC 638 , and ACC 650). For all courses, prerequisites must be met, unless approval is granted by the program director.

ACC 603 Consolidations and Partnerships (3 credits) ♦
ACC 620 Tax Research and Practice (3 credits) ♦
ACC 640 Advanced Auditing (3 credits) ♦
BUS 632 Business Legal Environment (3 credits) ♦
ACC 688 CPA Review - Regulation and Audit (3 credits) ♦
ACC 689 CPA Review-Financial Accounting-Bus Env (3 credits) ♦
ACC 697 Advanced Accounting Theory (3 credits) ♦
Elective (3 credits)
Elective (3 credits)
Elective (3 credits)

Accounting Practice and Reporting Concentration Requirements (36 credit hours)

The Accounting Practice and Reporting concentration is a 36 semester hour program composed of 12 required courses. The required courses are listed below. Courses should be taken in the order presented below. For all courses, prerequisites must be met, unless approval is granted by the program director.

Required courses (36 credit hours):

Expedited MAcc Concentration Requirements (30 credit hours)

The Expedited MAcc concentration is a 30 semester hour track of the MAcc program composed of 27 semester hours of required courses and a 3 semester hour elective course. Applicants will be accepted into the Expedited MAcc concentration when they are NKU undergraduate BSBA students and may complete the program in one year after earning their BSBA degree. Students enrolled in the Expedited MAcc concentration can earn both a BSBA and a MAcc degree in a five-year period.

ACC 500 and ACC 520 will be completed while Expedited MAcc concentration students are enrolled as undergraduate BSBA students.

Required courses (30 credit hours):

Students must complete one 3 semester hour elective:

ACC 550 Management Cost Accounting II (3 credits) ♦
ACC 630 Federal Taxation of Corporations (3 credits) ♦
ACC 634 Taxation of Partnerships and Pass Through Entities (3 credits) ♦
ACC 638 Advanced Individual Income Taxation (3 credits) ♦
FIN 625 Financial Management (3 credits) ♦
MBI 625 Information Systems in Organizations (3 credits) ♦
Any other 600-level graduate course approved by the program director (3 credits)

MAcc-Data Analytics/Data Visualization Concentration (30 credit hours)

The MAcc Data Analytics/Data Visualization concentration is similar to the Professional concentration. The concentration is a 30 hour program consisting of 10 courses, three of which concern data analytics and data visualization.

Required Courses (27 credit hours)

Electives (3 credit hours)

Choose one from the following:

inside NKU