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 Graduate College

Accounting (MAcc)

Department of Accounting

business.uni.edu/web/pages/academics/masteraccounting.cfm
329 Curris Business Building
Cedar Falls, Iowa 50614-0127

Head: Dr. Mary Christ, Acting Head
Phone: (319) 273-2394
E-mail: mary.christ@uni.edu

Graduate Coordinator: Dr. Mary Christ
Phone: (319) 273-2394
E-mail: mary.christ@uni.edu


Read the UNI Catalog description:

Master of Accounting Degree

Students interested in this program must submit a completed Application for Admission to Graduate Study and should contact the Department of Accounting for any other admission requirements.  Graduate information and application for graduate admission can be found at www.grad.uni.edu/admission.

The Master of Accounting degree is offered both as a traditional graduate program and as an integrated program for current UNI undergraduate students. The procedures for applying to the program differ depending on whether the applicant is applying to the integrated program or the traditional program; therefore the requirements for admission are set out separately below.

Admission requirements for individuals not currently UNI undergraduate students: Individuals desiring entry into this degree program must have: a minimum Graduate Management Admission Test (GMAT) score of 500, a verbal GMAT score in the 40th percentile or higher, a cumulative grade point average (GPA) of B- or better on all upper division (junior/senior) accounting courses, and either completion of an undergraduate degree in accounting or satisfactory completion of Intermediate Accounting I ACCT 3120 (120:129), Intermediate Accounting II ACCT 3122 (120:130), Cost Accounting ACCT 3130 (120:131), Income Tax ACCT 4150 (120:132), Auditing ACCT 4160 (120:134), and Accounting Information Systems ACCT 3140 (120:136). In addition, a minimum admission score of 1150 (computed by multiplying the undergraduate GPA by 200 and adding the GMAT score) is required. At the discretion of the Accounting Department, students may be admitted on a probationary basis if their GMAT score and/or their average grades on upper division accounting courses fall below 500 and/or B-, respectively.

International students and/or individuals without English as a first language are required to demonstrate English language proficiency.  Applicants must earn a minimum score of 100 on the TOEFL iBT to be admitted. If the TOEFL iBT is not offered in the applicant’s country, then the applicant must take the TOEFL and Test of Spoken English (TSE). Minimum scores on these tests for admission are 600 (or 250 on the computerized version) on the TOEFL and 50 on the TSE.  The University of Northern Iowa also accepts the IELTS.  If a student takes the IELTS, a minimum score of 7 is required, with no sub-score less than 6.

Admission requirements for current UNI undergraduate students applying to the integrated program: Current UNI undergraduate students desiring entry into this degree program must have: a minimum Graduate Management Admission Test (GMAT) score of 500, a verbal GMAT score in the 40th percentile or higher, a cumulative grade point average (GPA) of B- or better on all upper division (junior/senior) accounting courses, and satisfactory completion of Intermediate Accounting I ACCT 3120 (120:129) and Intermediate Accounting II ACCT 3122 (120:130). In addition, a minimum admission score of 1150 (computed by multiplying the undergraduate GPA by 200 and adding the GMAT score) is required. At the discretion of the Accounting Department, students may be admitted on a probationary basis if their GMAT score and/or their average grades on upper division accounting courses fall below 500 and/or B-, respectively.

UNI undergraduate accounting students interested in the MAcc Integrated Program may apply for admission to the program during the semester they are completing Intermediate Accounting II ACCT 3122 (120:130). An Application for Admission to Graduate Study must be completed and the student’s interest in the MAcc Integrated Program must be indicated on the application itself.  The GMAT will be waived for UNI undergraduate students applying to the integrated program if they have a GPA of 3.00 or higher after 75 UNI credits and at the end of the semester in which Intermediate II is taken. If accepted into the MAcc Integrated Program, the student will receive both the B.A. and MAcc degrees upon completion of the respective programs of study.

Once admitted into the integrated program, UNI undergraduate accounting students (who are classified as seniors) may register for a maximum of 12 hours of graduate credit as a senior, with the approval of the student’s advisor, the instructor of the course(s), and the head(s) of the department(s) offering the course(s).  Graduate credit completed as a senior will not be counted toward the undergraduate degree. See policies and procedures for Graduate Credit for Undergraduate Students for information on the tuition charged for graduate credit.  Integrated MAcc students will be classified as graduate students for tuition and federal financial aid purposes at the beginning of their fifth year or upon awarding of the bachelor's degree, whichever is earlier. Students must be classified as graduate students for tuition purposes for at least two full semesters (not including summers).

The MAcc is a full-time program. Accordingly, students are expected to carry a credit load sufficient to qualify as a full-time student for each semester during the program (excluding summers).

Only graduate courses (course numbers 5000 or above) will apply to a graduate degree, even if the undergraduate course number (4999 or less) is listed.  No exceptions will be made. 

The Master of Accounting program (MAcc) is offered on the non-thesis option. A minimum of 30 semester hours is required for the degree, of which a minimum of 15 hours must be at the 200/6000-level. In addition, there can be no more than 12 credit hours of UNI 100g/5000-level (also refer to new number system) courses included in the program of study and all transfer credit must be at the graduate level (i.e., equivalent to UNI’s 200/6000-level courses).

Required

Accounting:

ACCT 6120 (120:229)

Financial Accounting Theory and Analysis

3

ACCT 6170 (120:201)

Business Law for the Professional Accountant

3

ACCT 6175 (120:214)

Applied Professional Research

3

Information technology component:

ACCT 6140 (120:236)

Advanced Accounting Systems

3

or MGMT 6249 (150:249)

Management Information Systems Concepts

Electives

18

Accounting:

ACCT 4025/5025 (120:135g)

Advanced Accounting

ACCT 4065/5065 (120:145g)

Principles of Fraud Examination

ACCT 4070/5070 (120:139g)

Government and Not-for-Profit Accounting

ACCT 6032 (120:263)

Cost Management

ACCT 6052 (120:242)

Advanced Tax Topics

ACCT 6060 (120:240)

Advanced Auditing

ACCT 6090 (120:269)

Graduate Internship in Accounting

ACCT 6092 (120:280)

Topics in Accounting

ACCT 6285 (120:285)

Individual Readings

ACCT 6289 (120:289)

Seminar in Contemporary Issues in Accounting

ACCT 6299 (120:299)

Research

Communications:

MGMT 3914/5914 (150:114g)

Communication Management

Ethics:

MGMT 3974/5974 (150:174g)

Ethics in Business

International Business:

MKTG 3176/5176 (130:177g)

Global Marketing

FIN 3032/5032 (160:158g)

International Financial Management

ECON 3245/5245 (920:136g)

International Economics

ECON 3261/5261 (920:175g)

International Financial Economics

Other electives:

ECON 3221/5221 (920:117g)

Public Finance

ECON 3229/5229 (920:125g)

Cost-Benefit Analysis

ECON 3253/5253 (920:148g)

Urban and Regional Economics

POL AMER 4153/5153 (942:153g)

Public Organizations

POL AMER 4173/5173 (942:173g)

The Public Policy Process

HIST 6020 (960:225)

History and U.S. Public Policy

Any other graduate level course approved by the MAcc program director.

Total Hours

30

Students will be required to satisfy an Experiential Component with a pre-approved experience. Ways in which this component might be satisfied include enrollment and satisfactory completion of ACCT 3055 (120:144) or ACCT 3090 (120:169) or ACCT 3179 (120:179) or ACCT 6090 (120:269) . Non-academic credit work experience may also satisfy this requirement. Students will be required to prepare a written report summarizing their experience. Supervising faculty will determine whether the experience goals have been satisfied.

CBB