Western Carolina University

The Master of Accountancy degree is designed to provide students with the necessary foundation for successful careers in public accounting, industry, government, and not-for-profit institutions. It prepares students to meet the AICPA and state board 150-hour requirement for licensure as a Certified Public Accountant (CPA).

Core classes of the Master of Accountancy program are offered evenings and weekends in our new location at Biltmore Park. The address is 28 Schenck Parkway, Suite 300, just off Exit 37 of Interstate 26 in south Asheville. Click here for map.

 

Admission Requirements:

In addition to an acceptable score on the Graduate Management Admission Test (GMAT) applicants must submit transcripts showing completion of an undergraduate degree from an accredited institution of higher learning with an acceptable GPA.  In addition to those with an undergraduate degree in business, the program encourages application from students with degrees in other fields.  In any event, students must satisfactorily complete courses in financial accounting, cost accounting, taxation, statistics, management, microeconomics, and finance as prerequisites to the program.

Program Prerequisites

• six semester hours of intermediate accounting
• three semester hours of cost accounting
• three semester hours of income tax accounting
• three semester hours of statistics
• three semester hours of management principles
• three semester hours of microeconomics
• three semester hours of financial management.

M.Ac. Program Requirements (30 hours) - starting Fall 2013:

    Core Courses (21 semester credit hours)

• ACCT 605 - Accounting Theory and Research
• ACCT 615 - Accounting Theory and Practice
• ACCT 616 - Advanced Accounting Theory and Practice
  
• ACCT 620 - Income Tax Theory and Applications 
• ACCT 625 - Advanced Accounting Information Systems 
• ACCT 640 - Auditing 
• LAW  640 - Public Accounting Regulatory Environment  

     Other Elective Credits (9 hours)

• 9 hours of other elective courses. Students may select courses from graduate business offerings as approved by the program director to satisfy the remaining number of elective hours.

Students who meet all entrance requirements and enroll on a full-time basis can complete the program in 12 to 18 months. Part-time students, by completing 2 courses each semester and one each summer can complete the program in 24 months. A student may elect to take up to 6 years to complete a graduate degree. 

Graduate Assistantships

A limited number of graduate assistantships are available and are awarded to top candidates who are full time students (9 credit hours).  Graduate assistants work for WCU faculty on various research, teaching and administrative projects.  A typical graduate assistant works 20 hours per week.  Half-time assistantships may be available in certain circumstances. Full or partial tuition waivers may also be available.  To be considered for a graduate assistantship, just check the applicable box on the graduate school application form.  Your application file must be complete by March 31 (including transcripts, scores and recommendations) to be considered for an assistantship.  Notifications will be made by April 30.

Departmental Scholarships

Limited scholarship funds are available to qualified applicants.  Scholarship applications are reviewed on a continuous basis, however most funds are committed to students who have their applications completed by March 31 of each year. Click here for general scholarship information; click here for related application form.

More Information    

• Catalog listing for graduate courses
• Frequently Asked Questions - Master of Accountancy
• Prerequisite equivalents
• Read NC state rules about taking the CPA exam in North Carolina: http://www.nccpaboard.gov/Clients/NCBOA/Public/Static/index.html
• More general CPA exam information: http://www.cpa-exam.org/
• Contact the Director of the Master of Accountancy Program:
       Dr. Susan Swanger
       Phone: 828-227-3525
       Email: swanger@email.wcu.edu