University General Course Catalog 2016-2017

Dec 21, 2024

University General Course Catalog 2016-2017 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE. CHECK WITH YOUR ADVISOR.

Accountancy, M.Acc.

I. Contact Information

Sonja Pippin, Graduate Program Director
sonjap@unr.edu
(775) 784-1337
Office: AB 401F

Mailing Address:
University of Nevada, Reno
College of Business, Department of Accounting Mail Stop 0026
1664 North Virginia Street
Reno, NV 89557

II. Brief Introduction

The Master of Accountancy “(MAcc”) program, offered by the AACSB-accredited Department of Accounting at the College of Business, develops strong technical and professional accounting skills considerably beyond the introductory courses presented to undergraduates. Students completing the program receive a well-rounded business education. In addition to graduate accounting courses, students are exposed to basic courses in the functional area of business. The MAcc program emphasizes the skills needed to succeed in the business community, including teamwork, leadership and the ability to communicate effectively.

III. Program Objectives/Student Learning Outcomes

The master of accountancy program (MAcc) is designed to provide the foundations students will need to adapt and excel in the rapidly changing environment of the accounting profession. The accounting faculty at the University of Nevada, Reno are dedicated to presenting students with solid fundamentals, along with state-of-the-art tools and techniques in auditing, financial reporting and taxation. Career options for students graduating with a MAcc degree include financial analyst, certified public accountant, controller, or CFO.

IV. Admission Requirements

a. GMAT or GRE Requirement:

Students with an undergraduate business degree with a major in accounting from a business school accredited by the AACSB at the time the degree was granted: Direct admission to the MAcc program if the student has a cumulative undergraduate GPA of 3.3 or more. The need to take the GMAT exam is waived.
All other students: The GMAT or the GRE are required.

b. General Admission Requirements:

A bachelor degree completed with a minimum 2.75 GPA on a scale of 4.0, or a GPA of at least 3.00 on a scale of 4.0 for courses taken during the last half of the undergraduate program. An international student who is not a graduate of an accredited U.S. university must have an undergraduate GPA of at least 3.0 on a scale of 4.0.
International students must have a minimum TOEFL score of 550 (paper) or 220 (computerized). If an international student’s verbal and writing scores on the GMAT, TOEFL or other evaluation measure below an acceptable level, a student may be required to enroll in English language development classes either prior to enrollment in the MAcc program or during the first semester of his/her academic program.

If the applicant does not meet one of the two preceding requirements, admission to graduate standing on a prescribed program may be considered. A prescribed program consists of the completion of one semester or summer session of full-time study in 9 credits, or 12 credits over two semesters for those working full-time, with a grade of “B” or above in each course taken. The courses prescribed may be undergraduate or graduate courses. These courses may or may not apply to the graduate program of study.

c. Application Procedures (note all applications must be done electronically via the graduate school website)

Submit the following to the Graduate School:

A completed and signed application for admission form;
A nonrefundable application fee;
Two official transcripts from each college or university where work has been completed or is in progress;
The official report of the Graduate Management Admission Test (GMAT).
International students should refer to the “Admission for International Students” section of the catalog for additional information.

In addition to the above, submit the following to the Graduate Program, Director of the Department of Accounting:

A personal statement indicating the applicant’s educational and career objectives;
A current, detailed resume.

V. Program Requirements

d. Specific Prerequisites

Core business and core accounting courses may be waived based on previous coursework. Determination of course waivers is made during the initial advising session after a student’s acceptance into the MAcc program.

Core Accounting Courses (21 units)

Required for students without an undergraduate degree in accounting.
ACC 401 - Financial Reporting I (3 units) OR
ACC 601 - Financial Reporting I (3 units)
ACC 402 - Financial Reporting II (3 units) OR
ACC 602 - Financial Reporting II (3 units)
ACC 403 - Financial Reporting III (3 units) OR
ACC 603 - Financial Reporting III (3 units)
ACC 405 - Cost Management and Control (3 units) OR
ACC 605 - Cost Management and Control (3 units)
ACC 410 - Federal Taxation (3 units) OR
ACC 610 - Federal Taxation (3 units)
ACC 460 - Commercial Transactions Law (3 units) OR
MGT 325 - Legal Environment (3 units)
ACC 470 - Audit Assurance Services (3 units) OR
ACC 670 - Audit Assurance Services (3 units)
Core Business Courses (9 units)

Required for students without an undergraduate degree in business, are at least three courses covering the following subject areas:
- Statistics
- Micro and/or Macro-economics
- Corporate Finance
These courses can be graduate courses or undergraduate courses; they do not have to be taken at UNR. They must be taken from an at least regionally accredited U.S. university or from an international university of equivalent accreditation status.

VI. Total Units (30 units)

Required Accounting Courses (15 units)
Accounting Elective Courses (9 units)
Non-Accounting Elective Courses (6 units)

VII. Notes

Limitation on Transfer Credit
Subject to the approval of the MAcc director and the dean of graduate school, students may apply up to nine graduate credits earned at other accredited universities, earned in other UNR graduate programs, or earned as a graduate special.

S/U Graded Courses
S/U graded courses are not permitted in the MAcc program. This applies to both undergraduate prerequisite courses and graduate courses.

Academic Standards and Probation
Graduate students in the MAcc program who do not maintain an overall GPA of at least a 3.0 in all graduate courses are placed on probation. Students on probation may be prohibited from further enrollment if they fail to raise their overall GPA to at least a 3.0 by the end of their first probationary semester. Exceptions are made only at the discretion of the MAcc program director and the dean of graduate school and may then be for a single semester if warranted. Additional information on graduate academic standards requirements is included in the Graduate School section of this catalog.

Continuous Matriculation
MAcc program students are required to maintain continuous enrollment during their participation in the program. Enrollment is defined as registered in one or more courses for credits in the MAcc program. Enrollment begins when a student registers for his or her first course for credit in the MAcc program. A leave of absence may be granted in special circumstances. Requests for such leaves may be submitted in advance to the director of the MAcc program. MAcc program students who discontinue enrollment for more than one year will generally be required to reapply for admission to the MAcc program and must meet the program requirements set forth in the catalog in effect for the year of readmission. Additional information graduate matriculation requirements is included in the Graduate School section of this catalog.

Connect
Connect with the Accounting Department’s Facebook page to learn more about program events and to network with fellow students and professors.

VIII. Undergraduate Prerequisites

With the exception of ACC 201 - Financial Accounting , ACC 202 - Managerial Accounting , ACC 460 - Commercial Transactions Law and MGT 325 - Legal Environment all required background courses in accounting can be taken at the undergraduate or graduate level.