Master of Accountancy

The Master of Accountancy program is designed to develop and enhance accounting skills specific to a graduate level of study that enables graduates to be competitive in public and private industry as well as maintaining a successful pass rate on the Uniform Certified Public Accounting (CPA) examination.  Consisting of 30 credits, the program offers 11 three (3) credit hour courses on a rotational basis including summers.  Students are required to take only 10 three (3) credit hour courses.  The curriculum focuses on specific areas of the CPA examination and provides a broad basis of competitive skills that can lead to various careers in accounting.

The Master of Accountancy meets the 150 hours requirement of the Uniform Certified Public Accounting (CPA) examination entering directly after or during the undergraduate experience (5 year program). This degree also meets the needs of accounting graduates currently working who need to meet the 150 hour requirement for certification.

The majority of the classes are offered face-to-face and will be blended with online support in the Moodle format.  Some courses may be offered fully online so that students who are working full-time will have some flexibility.

Admissions Policies:

The Master of Accountancy Admissions Committee attempts to select for enrollment those applicants considered best able to benefit from a graduate education at Averett.
In making its decisions, the Admissions Committee considers many factors:

Acceptance without any provisions:
Combined G.P.A. and GMAT score of 1100 or above as outlined the formula below:

Example:  G.P.A. 3.2 X 200 = 640
GMAT score= 490
Total= 1130

Provisional Acceptance is available in the following cases:

Course Sequence

Course No. Course Title Credits
    3
ACC505  Federal Tax Research 3
ACC507 Seminar in Accounting Integrated Topics 3
ACC512 Advanced Taxation 3
ACC508 Advanced Accounting Information Systems 3
ACC509 Advanced Auditing and Assurance 3
ACC511 Seminar in Advanced Financial Accounting 3
ACC506 Governmental and Not-for-Profit 3
ACC518 Advanced Managerial Accounting 3
BSA503 Issues in Business 3
Electives  Choose 1    
BSA527 Financial Analysis and Investments  3
ACC513 Forensic and Investigative Accounting 3


Course Descriptions

Number Title Credits Description
BSA503 Issues in Business Law and Ethics 3 A study of legal issues and ethics particular to the accounting profession from such topics as contracts, sales, agency, all business entities, commercial paper, personal property, bankruptcy, and government relations.
ACC505 Federal Tax Research and Analysis 3 This course provides an in-depth study and analysis of the tax research process, including coverage of topics related to gross income inclusions (exclusions), deductions, property transactions, and entity issues.  The course also covers the process of obtaining authority from the various judicial and legislative sources, documentation and communication of results to clients.
ACC506 Governmental and Not-For-Profit 3 A study of the accounting processes unique to government and not-for-profit agencies.  This course examines accounting and reporting requirements for the various levels of government and not-for-profit organizations.
ACC507 Seminar in Integrated Accounting Topics and Analysis 3 A study of numerous topics in financial accounting and reporting through individual case analysis.  The course covers relevant Generally Accepted Accounting Principles, FASB developments, SEC developments, and the IFRS developments centered on the development of solutions and preparation of written reports.
ACC508 Advanced Accounting Information Systems 3 A study of the organization and use of accounting information systems with emphasis on the professional and legal responsibilities of accountants and auditor managers for the design, operation, and controls of accounting information systems applications.
ACC509 Advanced Auditing and Assurance Services 3 A study of the impact of business risks on the design and performance of audit procedures to detect material misstatements in financial statements for all business entities.  A case based approach will be used to cover significant business issues related to audit planning, risk assessment and auditor response, corporate governance, reporting, and other significant business issues affected the audit process along with discussion of other attestation engagements.
ACC511 Seminar in Advanced Financial Accounting 3 A critical examination and analysis of accounting principles and relationships that explain observed practices and predict unobserved practices.  Special emphasis is placed on the determination of cost, income, valuation, and statement presentation.
ACC512 Advanced Taxation  3 This course provides students with an in-depth understanding regarding the formation, compliance, and liquidation of corporations and partnerships as well as issues surrounding trusts and estates.  Particular attention is paid to analyzing the impact on shareholders, partners, and beneficiaries of the respective entities.
ACC513 Forensic and Investigative Accounting 3 A study of the basic principles of forensic and investigative accounting methods for gathering evidence, taking statements, writing reports, and assisting in the detection and deterrence of fraud.  A case-based approach will be used to draw on the common body of knowledge in the four areas of accounting and auditing, forensic accounting investigation techniques, the legal elements of fraud, and criminology and ethics.
ACC518 Advanced Managerial Accounting 3 This course provides students with research techniques relating to the principles and uses of accounting from a management perspective.  Topics are addressed in a case study format and include preparation and analysis of accounting information, financial and managerial reporting, costing methods, contribution analysis, planning and budgeting, variance analysis, and performance measures and benchmarking.
BSA527 Financial Analysis and Investments 3 This course provides students with theoretical and real-world approaches to financial statement analysis and investment evaluations.  The application part of the course discusses available investment instruments and considers the operation of capital markets in the U.S. and around the world.  The theoretical portion discusses how to evaluate investment opportunity to develop a portfolio of investments that will satisfy risk-return objections.  The topics include analysis of financial statements, basic investment theory, bond and common stock analysis, portfolio theory and management, and derivative security analysis.