MASTER OF ACCOUNTANCY

MISSION—MAac

The Master of Accountancy (MAac) emphasizes graduate-level accounting topics and business skills in areas identified by the profession as critical for success in the challenging and dynamic business environment. The 30-semester hour program also satisfies the education requirements for licensure as a Certified Public Accountant (CPA) and helps prepare students for success on certification exams.

CAREER INFORMATION—MAac

The Master of Accountancy program is designed to satisfy the educational requirements to be licensed as a CPA in the State of Georgia and to improve the possibility of success on the certification exam. The program also prepares graduates for exciting careers with fast-track promotion opportunities in public accounting and other areas of business and government.

FIVE YEAR TRACK -

Current GCSU accounting majors that meet entrance requirements to the Master of Accountancy may choose the "early enrollment" program during the senior year of their undergraduate program. This choice provides a seamless option for the student to complete the educational requirements for the B.B.A. and the MAac simultaneously and receive both degrees on completion.

REGULAR ADMISSION REQUIREMENTS

The candidate's performance on the Graduate Management Admission Test (GMAT) and the candidate's undergraduate work will be used to determine admission status. The formula used to determine regular admission is:

GMAT score (Minimum of 450) + (200 x the undergraduate GPA) >= 1000; or

GMAT score (Minimum of 450) + (200 x the upper division GPA)> = 1050

The completed application, including all supporting papers, must be received by the Graduate Admissions Office no later than three weeks prior to the beginning of the semester in which the applicant anticipates beginning graduate study. Applicants may enter any semester. Admission is granted after meeting the admission standards.

PROVISIONAL ADMISSION EXIT REQUIREMENTS

Provisional admission requirements will be 50 points below the formula for regular admission with a minimum GMAT score of 400. To exit provisional status students must have no grade below a "B" in the first 9 to 12 hours of courses in provisional status (or a combination of conditional and provisional status).

CONDITIONAL ADMISSION REQUIREMENTS

Applicants who apply too late for full consideration for admission and/or have not submitted all required documents for evaluation may be assigned conditional admission status. While in this status a student may register for one semester only, by completing a Georgia College & State University Conditional Registration Agreement for Graduate Students. This form requires the signatures of both the student and the graduate coordinator. Students may take ONLY 5000-level courses while in conditional status. Any student who registers under this agreement must be admitted to either regular or provisional status by the end of the first semester of enrollment to continue taking courses in the degree program.

Students may take no more than 12 hours of coursework in conditional and provisional status combined.

PROGRAM OF STUDY

No foundation courses are required for students with a bachelor's degree in business with an accounting major.

Students with a business major other than accounting who have had both financial and managerial accounting require an additional 18 hours of accounting equivalent to:

Non-business majors would require the aforementioned accounting classes and 3 hours each of undergraduate economics, finance, and statistics. Foundation courses must be completed with a grade of a "C" or better.

Choose one class from each group:

*Additional courses may be required for students who have not met the foundation course requirements.

*The entering student with an appropriate academic background may be able to complete the Master of Accountancy degree with a minimum of 30 semester hours of graduate work. All programs of study are based on individual student needs as stipulated by the graduate director.

Refer to the Course Description Section of this Catalog for courses and course descriptions.

DEGREE REQUIREMENTS—MAac

In addition to meeting the normal university requirements for graduation, the MAac candidate must have an overall minimum grade point average of 3.0 on all graduate business courses taken in the Georgia College & State University J. Whitney Bunting College of Business. The student must also have a minimum grade point average of 3.0 on all 6000 level courses taken. All credit applied toward the degree shall have been earned within seven years prior to completion of the program of study.

FURTHER INFORMATION

For information, contact: Director of Graduate Programs in Business, J. Whitney Bunting College of Business, Georgia College & State University, Campus Box 019, Milledgeville, GA 31061. The graduate director may be reached by telephone at (478) 445-5115. The director's e-mail address is lynn.hanson@gcsu.edu.