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Master of Science in Accountancy

Roger Daniels
Program Director
843.953.8041
danielsr@cofc.edu


http://sb.cofc.edu/graduate/accountancy

Mission Statement

To foster in our graduate students an appreciation for the constructs underlying the accounting profession while developing technical skills and knowledge required for leadership in the accounting profession.

Program Description

The School of Business offers a Master of Science degree in Accountancy. The School of Business is accredited by AACSB, The Association to Advance Collegiate Schools of Business. In addition, both the graduate and undergraduate accounting programs are separately accredited by AACSB. Our accounting program is one of approximately 170 programs internationally to have earned separate accounting accreditation.

The graduate accountancy program is designed to prepare students for careers in financial reporting, internal or external auditing, taxation, and managerial decision making within public accounting firms, private industry and governmental entities. Our program includes two main tracks—the Financial Reporting and Assurance Track and the Taxation Track. These tracks may be supplemented with the International Track where students may gain expertise in the global dimensions of their intended area of practice.

Minimum Admission Requirements

In general, a student seeking admission into the graduate program should meet the following requirements:

  • A minimum GMAT score of 530
  • Overall undergraduate GPA of 3.0
  • Undergraduate Accounting GPA of 3.0
  • Two letters of recommendation
  • Internet-based TOEFL of 100 or higher (international applicants only)

Required Undergraduate Courses

The following undergraduate courses are required for the graduate program. All required undergraduate courses should be completed prior to enrolling in graduate courses. Any exception requires permission of the graduate program committee.

Accounting:

  • Principles of Accounting
  • Intermediate Accounting I & II
  • Accounting Information Systems
  • Cost Accounting
  • Federal Income Tax
  • Auditing

Business and Economics:

  • Macroeconomics
  • Microeconomics
  • Organizational Behavior
  • Marketing Concepts
  • Business Finance
  • Legal Environment of Business
  • Statistics

Degree Requirements

A total of thirty (30) credit hours at the graduate level must be successfully completed to earn the Master of Science in Accountancy. At least eighteen (18), but up to thirty (30), of those hours must be in graduate level accountancy courses. Electives may be taken in Business Law and Finance. Graduate courses may not be transferred from other institutions.

Required Courses:

ACCT 500

Accounting Theory

ACCT 599

Contemporary Accountancy Issues

Financial Reporting and Assurance Track

The Financial Reporting and Assurance Track provides students with the advanced knowledge and skills necessary for entry-level positions in the areas of auditing, other assurance services, and financial reporting.

Taxation Track

The Taxation Track provides students with the opportunity to study tax planning/strategy as well as compliance with various aspects of tax law in preparation for entry level positions with public accounting/consulting firms and corporate entities.

International Track

The International Track provides students a broadened, global perspective for students in the context of their intended area of practice and is supplementary to the curriculum undertaken in the main tracks (Financial Reporting and Assurance Track and Taxation Track). In addition to participation in the European Study Abroad program (ACCT 570 and ACCT 575), students will explore an international dimension in each of their theses undertaken in ACCT 500 and ACCT 599, and complete BLAW 509.

Electives:

Beyond the two required accounting courses (ACCT 500 and ACCT 599), students will select elective courses that are appropriate for their individual track. At least eighteen (18) graduate hours of accountancy courses are required for the degree. Students may work with individual faculty members to develop an Independent Study in Accounting (ACCT 520) that bears to the student’s intended area of practice.

Study Abroad Courses (ACCT 570 and ACCT 575) are offered during the summer sessions and provide students with the opportunity to earn six hours of graduate accountancy credit while studying in Europe. Study Abroad course offerings are conditional upon sufficient student demand.

Immediately following their admission to the program, each student will meet with the Program Director to develop a plan of study, including the appropriate elective courses for their track. Electives may vary from year-to-year, based upon available faculty and student interest.