383 Bryan Building • 336-334-5647 • bryan.uncg.edu/acc/

Administration
Daniel Winkler, Department Head
Amanda Cromartie, Director of Graduate Study

About
Accounting is the only discipline within business for which separate accreditation is given, and we are one of only 196 programs worldwide to have separate accounting accreditation from the AACSB. Our finance programs, like all other business programs, are not separately accredited, but are accredited under the umbrella of AACSB business accreditation, the premier accrediting agency for business programs worldwide. We work very hard to maintain the quality and continuous improvement expected from programs which have achieved AACSB business and accounting accreditation.

Mission statement
The mission of the Department of Accounting and Finance of the Joseph M. Bryan School of Business and Economics is (1) to provide high quality programs of education for accounting and finance majors at the undergraduate and graduate levels, (2) to provide high quality courses to support the UNCG and Bryan School educational missions as they relate accounting and finance to global processes, sustainable enterprise, innovation and ethical awareness, (3) to stimulate and support high quality research, scholarship, and publication, (4) to provide service, largely through committee representation to the University, the Bryan School, the Department, the academic accounting and finance communities, and the accounting profession, and (5) to foster faculty interaction with the public in ways which enhance the common good.

Accreditation(s)
AACSB business and accounting accreditation

Graduate Programs

  • Accelerated BS to MS Degree Program in Accounting, (30)
  • Accounting, MS (MSA), (30)
Professors

  • William O. Brown, Financial management, financial markets, investments. (E)
  • Venkataraman M. Iyer, Accounting information systems and auditing, behavioral and empirical issues related to audit firms and audit market. (E)
  • Daniel T. Winkler, Corporate finance, investments, market efficiency, financial education (Head of Department). (E)

Associate Professors

  • J. William Harden, Federal income taxation, multijurisdictional tax issues. (E)
  • Dayong Huang, Investments, asset pricing, international finance.
  • Ambrose Jones III, Auditing, accounting behavior, corporate social responsibility reporting, and international financial reporting standards.
  • Ayalew Lulseged, Auditing and financial accounting.

Lecturers

  • Amanda L. Cromartie, Financial accounting and reporting, financial statement analysis, auditing (Director of Graduate Study).
  • Melissa J. Hershberger, Corporate finance, financial analysis, market efficiency, financial education, financial evaluation.

Accelerated BS to MS Degree Program in Accounting, (30)

Qualified UNCG undergraduate students who are pursuing the Bachelor of Science in Accounting may apply for admission to the Accelerated Degree Program. A cumulative undergraduate GPA of at least 3.5 based on at least 30 hours earned at UNCG is required. The Department of Accounting and Finance also requires an Accounting GPA of 3.5 based on at least 9 hours of Accounting classes earned at UNCG. Students must have completed accounting courses through ACC 318 with a minimum grade of “B” or better. Applicants must have completed at least 60 semester credits and may not apply for admission to the ADP before the first semester of the senior year. Applicants will not be required to take the GMAT. All applicants must submit the Request for Accelerated Degree Program to the Graduate School and must simultaneously apply for admission to the graduate degree program.

Admitted students may apply the following 3 courses of graduate-level coursework toward completion of both the undergraduate and graduate degree, provided that they earn a grade of “B” (3.0) or better in the course and fulfill graduate-level requirements:
ACC 642 Specialized Accounting Entities (3)
or
ACC 655 Taxation of Corporations and Shareholders (3)
or
ACC 656 Taxation of Flow-Through Business Entities (3)

Degree Requirements
Please consult with an advisor to determine how the courses taken at the graduate level will meet requirements in the bachelor’s degree program. All degree requirements for the Master of Science in Accounting remain the same.

Accounting, MS, (30)

The MS in Accounting has a successful tradition as one of the longest running programs in graduate-level accounting education in North Carolina, and it is one of only 196 programs worldwide to have separate accounting accreditation from the Association to Advance Collegiate Schools of Business (AASCSB International). The program requires 30 semester hours of graduate coursework with a flexible structure designed to be full-time for the intensive student or part-time for the working professional. The program satisfies the 150-hour educational requirement adopted by most states, including North Carolina, for certification and licensure as a CPA. The program has a strong reputation for internships and job placement as well as an excellent record of preparing students to pass the CPA examination. An undergraduate degree in business is not required for successful completion of the program. Students with an undergraduate degree in a non-business field can complete the undergraduate prerequisite accounting courses at UNCG through this graduate program.

For full-time students, the required graduate-level accounting courses are offered primarily during the day; students with the requisite undergraduate accounting background can complete the program in one year. Part-time students complete one required graduate accounting course a semester on a weeknight; graduate elective courses are also offered on weeknights or online. Students with the requisite undergraduate accounting background can complete the program in the evening in three years. The length of time necessary to complete the program will depend on the accounting and business administration background possessed by the student as well as the course load chosen by the student.

Application and Admission
The MS in Accounting program is designed for qualified students from any academic background. Students admitted without the necessary accounting and/or business background will be required to take prerequisite courses in those areas based on the UNCG Bachelor of Science in accounting curriculum before enrolling in graduate accounting courses. Individual prerequisite needs are assessed by the program director when admission decisions are made.

In addition to the applicant materials required by The Graduate School, applicants must submit a personal statement indicating the reasons for pursuing the MS in Accounting degree and a resume.

Applicants who earned membership in Beta Gamma Sigma as undergraduates may request a GMAT/GRE waiver. An applicant with a professional certification (e.g., CPA) in North Carolina OR an advanced degree (MA, MSc, etc. or higher) may request to waive the GMAT/GRE. For advanced degree waiver, the following criteria must be met:

  • Advanced degree from at least a regionally accredited institution which required a standardized test (such as the GMAT or equivalent) as an entrance requirement; AND
  • A graduate GPA of at least 3.3 out of 4.0; AND
  • At least five years of relevant professional work experience; AND
  • A demonstration of adequate quantitative ability in the form of a statistics or algebra course at the college-level with a grade of C or better.

For further admissions information and application deadlines, please see the Guide to Graduate Admissions.

Degree Requirements

Accounting Courses (21-24)
Students are required to take the following courses, which comprise the capstone experience (students with equivalent course work may seek a waiver of any of these required courses):
ACC 630 Seminar in Contemporary Accounting Issues (3)
ACC 642 Specialized Accounting Entities (3)
ACC 655 Taxation of Corporations and Shareholders (3)
ACC 656 Taxation of Flow-Through Business Entities (3)
and one of the following:
ACC 631 Advanced Auditing (3)
ACC 638 Information Systems Auditing (3)
The remaining 6 to 9 hours are selected from the following:
ACC 561 Governmental and Nonprofit Accounting (3)
ACC 613 Directed Studies in Accounting (1-3)
ACC 621 Accounting Internship (3)
ACC 631 Advanced Auditing (3)
ACC 638 Information Systems Auditing (3)
ACC 646 Advanced Study in Business, Environment and Concepts (1)
ACC 647 Advanced Study in Financial Accounting and Reporting (1)
ACC 648 Guided Study in Taxation and Business Law (1)
ACC 649 Advanced Study in Auditing and Attestation (1)
ACC 652 Taxation of Estates, Gifts and Trusts (3)
ACC 688 Advanced Business Law (3)

Electives (6 to 9)
Students select 6 to 9 hours of graduate courses outside accounting with prior approval of the program director.

ACC 561 Governmental and Nonprofit Accounting (3:3)
This course will introduce students to accounting and financial reporting for nonprofit organizations and governmental entities.
Prerequisite
ACC 319, or equivalent, with a grade of C or better

ACC 589 Experimental Course
This number reserved for experimental courses. Refer to the Course Schedule for current offerings.

ACC 613 Directed Studies in Accounting (1–3)
Individual study of an issue or problem of interest. Student must arrange topic and course requirements with instructor prior to registration.
Prerequisite
12 sh of graduate level accounting courses or permission of instructor

ACC 621 Accounting Internship (3)
Combined academic and work components allow students to gain experience in the professional field of accounting. Course supervised by a graduate faculty member and appropriate personnel of the approved organization.
Prerequisite
Grade of C or better in ACC 318 and permission of instructor
Notes
Graded on Satisfactory-Unsatisfactory basis.

ACC 628 Accounting Information Systems (3:3)
Accounting information systems and the role of the accountant in the selection and management of accounting information systems; ethical implications.
Prerequisite
Grade of C or better in ACC 325

ACC 630 Seminar in Contemporary Accounting Issues (3:3)
Analysis, research, and presentation of current topics and issues relevant to professional accountants.
Prerequisite
Grade of B- or better in ACC 319

ACC 631 Advanced Auditing (3:3)
Ethics, reporting, law, statistics, and audit software; directed towards professional external and internal auditing.
Prerequisite
Grade of B- or better in ACC 440

ACC 638 Information Systems Auditing (3:3)
Theory and practice of information systems auditing; role of information systems auditor in systems development; computer based system controls.
Prerequisite
Grade of B- or better in ACC 440

ACC 642 Specialized Accounting Entities (3:3)
Theory and practice associated with business combinations, consolidated financial statements, partnerships, international operations, bankruptcy and other accounting topics related to specialized accounting entities.
Prerequisite
Grade of B- or better in ACC 319

ACC 645 Seminar in Financial Accounting Theory (3:3)
Normative analysis in theory development and recent transition to empirical analysis; informational and positive theory paradigms; role of regulation.
Prerequisite
Grade of C or better in ACC 319

ACC 646 Advanced Study in Business Environment and Concepts (1:1)
An in-depth study and review of the underlying reasons for, and accounting implications of, business transactions. This course is only offered online.
Prerequisite
Grade of C or better in ACC 330 and permission of Instructor or Program Director

ACC 647 Advanced Study in Financial Accounting and Reporting (1:1)
An in-depth study and review of the accounting and reporting represented on the four major financial statements. This course is only offered online.
Prerequisite
ACC 642 and Permission of Instructor or Program Director

ACC 648 Guided Study in Taxation & Business Law (1:1)
An in-depth study and review of specialized current topics in tax and business law. This course is only offered online.
Prerequisite
ACC 655 and Permission of Instructor or Program Director

ACC 649 Advanced Study in Auditing and Attestation (1:1)
This course provides an in-depth study and review of advanced specialized current topics in auditing and attestation. This course is only offered online.
Prerequisite
ACC 631 or ACC 638 and Permission of Instructor or Program Director

ACC 652 Taxation of Estates, Gifts and Trusts (3:3)
Principles and procedures involved in determining federal estate tax; tax planning using gifts and trusts.
Prerequisite
Grade of B- or better in ACC 420

ACC 655 Taxation of Corporations and Shareholders (3:3)
Federal taxation of business transactions affecting corporations and shareholders.
Prerequisite
Grade of B- or better in ACC 420

ACC 656 Taxation of Flow-Through Business Entities (3:3)
Federal taxation of business transactions affecting flow-through business entities, including partnerships, S corporations, limited liability companies and their owners.
Prerequisite
Grade of B- or better in ACC 420

ACC 688 Advanced Business Law (3:3)
Explores legal issues in contract and sales law, negotiable instruments, agency, and business associations and at the same time considers ethical and managerial issues involved when these legal issues arise.
Prerequisite
MGT 330 or permission of Program Director

ACC 699 Thesis (1–3)

ACC 711 Experimental Course
This number reserved for experimental courses. Refer to the Course Schedule for current offerings.

ACC 801 Thesis Extension (1–3)

ACC 803 Research Extension (1–3)

FIN 589 Experimental Course
This number reserved for experimental courses. Refer to the Course Schedule for current offerings.

FIN 613 Directed Studies (3)
Individual study of problems in the field of finance. Regular conferences with instructor required.
Prerequisite
MBA 630 and permission of Director of MBA program and instructor who will supervise study

FIN 711 Experimental Course
This number reserved for experimental courses. Refer to the Course Schedule for current offerings.