Accountancy, M.Acc.

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Darius Fatemi, Ph.D., Graduate Program Director

Ned Jackson, Director of College of Business Graduate Program Administration

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 three tracks within the MAcc degree program. The Professional track 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 track is the Tax track. This track is intended to allow those with an undergraduate accounting degree to choose a specialty in tax by completing tax elective courses and to meet the requirement that candidates for the certified public accountant examination have 150 semester hours including a bachelor’s degree. In addition, students who do not have an undergraduate degree in accounting but who have completed two introductory accounting courses, six semester hours of intermediate accounting, and three semester hours of tax may enter either the professional track or the tax track. The third track is the Accounting Practice and Reporting track. This track meets the needs of students who do not have an undergraduate degree in accounting but who wish to pursue a career in accounting.

Admission

Admission Process

Students applying to the MAcc program in the Haile/US Bank College of Business must submit the following:

An application for graduate admission and application fee.
Official copies of transcripts of all undergraduate and graduate (if applicable) coursework.
An official copy of the Graduate Management Admission Test (GMAT) score report taken within the last five (5) years. Exceptions to the GMAT requirement include possession of another Master’s degree, M.D., J.D., or Ph.D. degree.
A current resume (3 years of work experience is strongly encouraged).
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).

Submit applications and all supporting documents to the Office of Graduate Education, Northern Kentucky University, 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 track 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 Track Program Requirements (30 credits hours)

The Professional Track program is a 30-semester-hour program composed of 21 semester hours of required courses and nine semester hours of electives. To enter this track, students must have completed two introductory accounting courses, a tax course, and the equivalent of six semester hours of Intermediate Accounting.

Required Courses (30 credit hours):

Three electives may be selected from any 600 level graduate course approved by the graduate program director. Prerequisites must be met. Courses that may not be used as electives are: ACC 600 , ACC 604 , ACC 605 , ACC 606 , and ACC 625 .

ACC 601 Management Control Systems (3 credits) ♦
ACC 603 Consolidations and Partnerships (3 credits) ♦
ACC 620 Tax Research and Practice (3 credits) ♦
ACC 640 Advanced Auditing (3 credits) ♦
BUS 632 CPA Law (3 credits) ♦
ACC 689 Professional Certification CPA Review (3 credits) ♦
ACC 697 Advanced Accounting Theory (3 credits) ♦
Elective (3 credits)
Elective (3 credits)
Elective (3 credits)

Tax Track Program Requirements (30 credit hours)

The Tax Track program is a 30-semester-hour program composed of 21 semester hours of required courses and nine semester hours of graduate tax electives. To enter this track, students must have completed two introductory accounting courses, a tax course, and the equivalent of six semester hours of Intermediate Accounting.

Required courses (30 credit hours):

ACC 601 Management Control Systems (3 credits) ♦
ACC 603 Consolidations and Partnerships (3 credits) ♦
ACC 620 Tax Research and Practice (3 credits) ♦
ACC 640 Advanced Auditing (3 credits) ♦
BUS 632 CPA Law (3 credits) ♦
ACC 689 Professional Certification CPA Review (3 credits) ♦
ACC 697 Advanced Accounting Theory (3 credits) ♦ (This capstone course must be taken in the last semester, or within nine credit hours of graduation)
Elective (3 credits)
Elective (3 credits)
Elective (3 credits)

Three electives may be selected from the following graduate tax courses:

Accounting Practice and Reporting Track Program Requirements (36 credit hours)

The Accounting Practice and Reporting Track program is a 36-semester-hour program composed of 12 required courses. The required courses are listed below. It is suggested that courses be taken in the order presented below.

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