Master Requirements 23-24 hours

• ACC 5010 - Advanced Financial Accounting 3 hours
• ACC 5050 - Current Issues In Accounting 3 hours
• ACC 5100 - Sem In Audit And Assurance Services 3 hours
• ACC 5120 - Sem In Internal Auditing And Fraud 3 hours
• ACC 5200 - Financial Statement Analysis 3 hours
• ACC 5600 - Managerial Accounting 3 hours
• BUS 5250 - Bus Analytics And Research Methods 3 hours
• BUS 5500 - Legal/Ethical Issues For Accounting 3 hours
• ACC 5250 - Accounting Information Systems 3 hours
• ACC 5300 - Corporate And Partnership Taxation 3 hours

Special Admissions Requirements

Shorter University’s Robert H. Ledbetter College of Business Administration accepts students in Master of Accountancy program on the basis of their qualifications. The student must have completed an undergraduate degree in Accounting or an undergraduate degree in another discipline with the prerequisite courses required for the MAcc program, have a GPA of have a GPA of 2.75 or higher and a GPA of 3.0 or higher in undergraduate Accounting courses. Students should also have five or more years of professional work experience. Professional work experience may be waived if student is a graduate of an Accounting degree or other relevant degree from Shorter University, has an undergraduate Accounting degree from an accredited institution, or provides reasoning to waive the requirement deemed compelling by the Graduate Council. Students who have a GMAT score of 450 or higher will receive special consideration.

Decisions for admission are based on previous academic records, meaningful work experience and recommendations of individuals qualified to judge the student’s potential in a university setting. The specific admission requirements for each degree are spelled out in the Admissions section of the Catalog.

Prerequisite Courses

Students without an undergraduate degree in accounting equivalent to Shorter University’s current Accounting degree will be required to complete any necessary pre-requisite courses before entry to the program. The prerequisites are: Principles of Financial Accounting, Principles of Managerial Accounting, Intermediate Accounting I and II, Auditing, and Statistics.

All courses within this curriculum must be taken. Shorter University reserves the right to change courses and to revise the course sequence.

External Licensure

Additional important information regarding external professional licensure can be found on the website

Program Goals

1. MAcc candidates will demonstrate the ability to research complex accounting-related issues and develop solutions to problems where needed. (Educational Principles IV, VIII)
2. MAcc candidates will demonstrate a deeper knowledge of the accounting industry and of the accounting skills of professional judgment, regulations, reporting standards, International Financial Reporting, Standards, auditing and assurance services, tax services, research, management, and ethics. (University Mission, Educational Principles II, IV, VIII)
3. MAcc candidates will demonstrate the ability to communicate effectively both orally and in writing in accounting-related issues. (Educational Principles III)
4. MAcc candidates will demonstrate the ability to effectively utilize computer hardware and software applications commonly used in the accounting industry. (Educational Principles III)
5. MAcc candidates will demonstrate the ability to integrate and apply their acquired knowledge and skills to effectively analyze and resolve cross-functional business issues. (Educational Principles I, IV)
6. MAcc candidates will demonstrate the ability to solve problems and present solutions by collaboration. (Educational Principles III, IV, V, VIII)
7. MAcc candidates will demonstrate the ability to use religious and ethical values in order to maintain spiritual, emotional, and mental competencies in the accounting profession and industry. (University Mission, Educational Principles VI, VII)
8. MAcc candidates will demonstrate competency in the discipline content and the desire to become lifelong learners. (University Mission, Educational Principles III, IV, VIII)
9. MAcc candidates will understand the ethical and legal responsibilities of their profession. (University Mission, Educational Principles II, III, V, VIII)

Other Graduation Requirements

To earn a Master of Accountancy degree, students must have:

• Completion of all course requirements listed in the MAcc program within four years from the beginning of the program with a minimum grade point average of 3.0.
• Completion of a graduate survey.
• Students must apply for graduation before completion of their degree program by completing and returning to the Registrar’s Office a “Graduation Application” Form by the posted deadline.
• Students are required to have a graduation (degree) audit with the Registrar. An Audit Report will indicate any degree requirement deficiencies.
• Paid all tuition and fees, including library fines, educational resource fees and any other fines or fees collected by Shorter University.
• Approval by the faculty and Board of Trustees of Shorter University.