Nov 23, 2024  
2008-2009 Graduate Catalog 
    
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2008-2009 Graduate Catalog [ARCHIVED CATALOG]

Accounting MAcc

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The Master of Accounting program is made up of these four course groupings: business foundation courses, accounting prerequisites, core courses, and electives. All students complete the required 18 credit hours of prescribed core accounting and business courses and 12 credit hours of accounting electives for a total of 30 credit hours.

Those students without a bachelor’s degree in business may have to complete up to nine additional credit hours of business foundation courses, while those students without an undergraduate degree in accounting may have to complete up to 12 additional credit hours of accounting prerequisite courses. Applicants admitted to the MAcc program are advised in their acceptance letters which foundation requirements and/or accounting prerequisites, if any, must be satisfied. Any business foundation courses must be completed before any graduate business electives are taken. All accounting prerequisites must be completed before MAcc accounting courses are begun. 

Business Foundation Requirements

Foundation requirements are the knowledge and skills of a broad set of business disciplines including accounting, business law, economics, finance, management, marketing, and statistics and math. Academic preparation in these disciplines is necessary prior to advanced study in business and accounting. A bachelor’s degree in business or accounting typically satisfies all foundation requirements. As an alternative, the Coles College of Business offers ten three-credit-hour undergraduate courses that collectively satisfy these requirements. The course(s) required are determined for each student based on a thorough analysis of college transcripts showing prior academic course work. This table summarizes the foundation requirements and options for satisfying them.

Foundation requirements are satisfied by successfully completing… … which is the KSU equivalent of …
Financial accounting and managerial accounting ACCT 2100 and ACCT 2200
Finance principles FIN 3100
Inferential statistics and algebra ECON 2300 and MATH 1101
Microeconomics and macroeconomics ECON 2100 and ECON 2200
Management principles or organizational behavior MGT 3100 or MGT 4160
Marketing principles and business law and ethics MKTG 3100 and BLAW 2200

Notes:

  1. Undergraduate courses used to satisfy the foundation courses must be from an institution accredited in a manner acceptable to the Coles College of Business.
  2. Foundation requirements must be satisfied at the beginning of the MAcc program, typically within the first semesters of study.
  3. Enrollment in 8000-level graduate courses is restricted until foundation requirements are met.
  4. None of the prerequisite foundation hours may be used to satisfy any portion of the core or elective requirements or to meet the 30-credit-hour minimum degree requirement.

Accounting Prerequisites Courses (12 Credit Hours)

Students without an undergraduate degree in accounting will have to complete up to 12 additional credit hours of accounting prerequisite courses. These four courses are:

Notes:

  1. KSU students must earn an average grade of “B” or better in these courses. Courses may be repeated to achieve the “B” average. Students may not take any 8000-level accounting courses until they have satisfied this requirement.
  2. ACCT 3100 must be taken before ACCT 3300, 4050, and 4150. (All three may be taken together.) Students may choose a maximum of two graduate courses (MBA; MSIS) to take along with ACCT 3100.
  3. Students who plan to concentrate in taxation must also complete ACCT 3200 Concepts in Taxation or its equivalent. ACCT 3200 may be taken in conjunction with ACCT 3100.
  4. ACCT 3100, 3300, and 4050 are offered each semester while ACCT 4150 is offered in fall and spring semesters only.
  5. Acceptable courses for students from other institutions include four courses (12 semester hours) above the introductory accounting sequence (generally 3000- and 4000-level courses) that are similar in content to the accounting prerequisites listed above. Students must earn an average grade of “B” or better in these. Courses may be repeated at KSU to achieve the “B” average.
  6. Undergraduate course numbers relate to KSU; equivalent courses may be completed at other accredited institutions.

Core Requirements (6 courses) (18 Credit Hours)

Before taking the following six required core courses, students must be admitted to the MAcc program and have completed all required business foundation and accounting prerequisite courses:

Notes:

  1.   is offered in spring and fall semesters only.
  2. Before taking  , students must complete 12 hours (four graduate, 8000-level courses) including   and  .
  3. Students must submit a request for permission to register for this course before priority registration begins. To request permission contact Barbara Callaway (770) 420-4471 or email at bcallawa@kennesaw.edu.

Elective Requirements (4 courses) (12 Credit Hours)

Students select a total of four electives from one of the following two options:

Option A: General Electives (4 courses)

  1. Students must select at least two elective courses from 8000-level courses with the ACCT prefix including tax courses.
  2. Students may select up to two 8000-level non-accounting courses included in KSU’s Career Growth MBA Program except  , which may not be used to satisfy MAcc degree requirements.
  3. With the approval of the accounting department chair, students wishing to emphasize in information systems may take up to two elective courses related to that area of study that are listed under the Master of Science Information Systems program (MSIS; IS prefix). (Course descriptions are in this catalog.) Permission to register for such courses must be obtained from the MSIS director.

Option B: Tax Concentration (4 tax courses)

  1. Students planning to concentrate in taxation (ACCT 8510, 8520, 8530, 8550, or 8570) must first complete ACCT 3200 Concepts in Taxation or its equivalent.
  2. Students may elect to take all five tax courses and substitute one tax course for one of these core courses: ACCT 8100, ACCT 8220, or ACCT 8230. Accounting prerequisites for these three courses will not be waived.

Program Totals (30 Credit Hours)

(10 graduate courses)

Program Totals (42 Credit Hours)

(10 graduate courses, 4 accounting prerequisites)

Program Totals (54 Credit Hours)

(10 graduate courses, 4 accounting prerequisites, 10 business foundations)

Core Offerings, ACCT 8990, and Electives

Students may join the MAcc in any semester; core and elective courses are offered as follows:

* Fall and Spring Semesters

* Spring and Summer Semesters

Note:

* Electives are typically offered once a year.

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