Jul 03, 2024  
2024-2025 Graduate Catalog 
    
2024-2025 Graduate Catalog

Accounting


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Gracelyn Lane, Graduate Recruitment Coordinator/Advisor

(423)425-5708 or email at Gracelyn-Lane@utc.edu

 

The Master of Accountancy (MAcc) degree prepares students for careers as professional accountants. This includes increasing students’ awareness and knowledge of current and emerging technical issues facing the accounting profession, developing students’ research and communication skills, and preparing students to pass the Uniform CPA Examination. Courses in the MAcc program are offered exclusively in an online asynchronous format providing increased flexibility for working professionals to pursue a graduate degree.

Mission of the Department of Accounting - Graduate Level

The mission of the Department of Accounting at the graduate level is to:

  • Advance the mission of the Rollins College of Business
  • Provide a program of advanced study in accounting (through the Master of Accountancy) to students holding a bachelor’s degree in any major
  • Provide an opportunity for graduate-level students to advance professionally in their careers and in the accounting profession

The Department of Accounting is committed to providing high-quality educational programs supported by ongoing faculty research and active participation in community and professional organizations.

Admission

A student who holds a bachelor’s degree in any discipline from a regionally accredited college or university may be considered for admission to the Master of Accountancy program. Applications are accepted by the UTC Graduate School at any time; however, in order to ensure adequate time for consideration, the completed online application and any other supporting credentials should be received by the Graduate School no later than two months prior to the beginning of the term for which admission is desired.

Application Procedures

To be considered for admission into the MAcc program, a student must meet ALL of the following requirements:

Have a bachelor’s degree from an AACSB or regionally accredited institution (any major is acceptable). An official transcript is required from each previously attended college. An application and non-refundable application fee. Domestic applicant fee is $35 and international applicants $40; fees should be submitted to the Graduate School.

AND 

Be granted admission to the Graduate School at UTC based on one of the following:

  • 2.70 minimum GPA for all undergraduate work taken for the baccalaureate degree or
  • 3.00 GPA for the last two years of undergraduate academic coursework or
  • 3.00 GPA for 30 or more semester hours undergraduate credit after earning the first bachelor’s degree or
  • 2.70 GPA for the last two years of undergraduate academic coursework and a 3.00 GPA on fewer than 24 hours graduate coursework or
  • 3.00 GPA for 24 or more graduate hours or
  • An earned master’s degree or higher‐level degree with at least a 3.00 GPA.

AND

All GPAs are based on a 4.0 point scale; the last two years of undergraduate coursework are equivalent to approximately 60-70 semester hours or 90-100 quarter hours. 

AND

A minimum GPA 3.0 for all undergraduate work in accounting courses.

AND

Admission to the MAcc Program requires the completion of at least 2 of the 6 accounting background courses listed under “Program Requirements.” Applicants must have earned at least a grade of C in each of the accounting background courses (or an equivalent course from another AACSB accredited school). A grade of at least a B is required if the course was taken at a non-AACSB business school. (Note: Students will not be able to complete more than six hours of MAcc coursework unless all accounting and non-accounting background courses, or their equivalent, are satisfactorily completed.)

Integrated MAcc (I-MAcc) Path

The Integrated MAcc (I-MAcc) path allows for the completion of a Bachelor’s Degree and Master’s Degree in Accounting at an accelerated pace. The purpose of this program is to allow the student to meet the 150- hour requirement for CPA certification and to provide an efficient way for students to obtain a graduate level professional education. Under this program, undergraduate accounting majors at UTC may:

  • In consultation with an academic advisor, take up to nine credits of graduate coursework while completing their undergraduate degree.
  • Receive preference for graduate assistantships and graduate scholarships.

 

Eligibility Criteria:

Eligible students for this path to admission are undergraduate accounting majors at UTC that have:

  • Completed all of their freshman and sophomore courses.
  • Completed ACC 3010- Intermediate Accounting I and at least one other upper- level (3000 or 4000- level) accounting course with a grade of B or better in each of these courses.
  • Maintained a GPA of 3.0 or higher overall and a GPA of 3.0 or higher in upper-level undergraduate accounting courses.
  • Submitted an I-MAcc program application, a letter of interest, one recommendation from a UTC Accounting Department, and a resume.
  • Students would apply to the I-MAcc during their junior year but begin the program in their senior year.

Maintenance Criteria:

To remain in good standing in the I-MAcc programs, students must:

  • Maintain a cumulative GPA of 3.0 in all undergraduate courses, a GPA of 3.0 in all upper-level undergraduate accounting courses and a cumulative GPA of 3.0 in all graduate courses.
  • Meet the Graduate School’s requirements for remaining in good standing in the MAcc program.

Progress will be evaluated by the graduate advisor at the end of each semester in the senor year. Students that fail to meet the maintenance criteria will be disqualified from the I-MAcc program. However, such students may apply to enter the MAcc through the normal admissions procedures.

 

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