Graduate Course Catalog 2015-2016
This program is offered in Durham.
Degree Offered: M.S.
The master of science in accounting offered by the Peter T. Paul College of Business and Economics develops students' competencies to become innovative problem solvers in public accounting firms as well as small businesses, non-profit organizations, and major corporations. Designed for students with undergraduate degrees in accounting, the graduate program can be completed in one year. Applicants without an undergraduate degree in accounting can still apply but will need additional undergraduate business and accounting courses prior to beginning the graduate program.
The program satisfies the 150-hour course load required by most U.S. state licensing boards including the state of New Hampshire. The Paul College is AACSB accredited. The M.S. in accounting program strives to ensure that students have range and depth in the field, and it emphasizes strong analytical and communication skills as well as fosters awareness of ethical issues.
The primary admission period for the program is the fall. Admission requirements include a personal history that demonstrates high academic achievement, as well as the applicant's potential and desire for graduate study in accounting. Applicants are required to submit copies of prior academic records, current GMAT scores, three references, and a complete Graduate School application. A baccalaureate degree program must be completed prior to beginning the M.S. program.
Current UNH undergraduate accounting option students or undergraduate accounting students from other AACSB-accredited business schools may request a GMAT waiver if they meet one of the follow conditions:
Cumulative GPA of 3.2 or higher,
Accounting Option/Major GPA of 3.5 or higher
Admission to the program is highly selective and limited, so it is in the applicant's best interest to apply early.
Upon admission to the program, applicants are required to complete seven required courses and three track courses detailed in the following program outline. All admitted candidates are expected to have completed a series of prerequisite courses. ACFI 850 (Accounting Theory and Research) is the capstone course. If an applicant has not completed all the prerequisite courses, the admissions committee may offer provisional admission and require that the applicant take the prerequisite courses prior to moving into full degree candidacy.
Fall Semester- Five Required Courses
|ACFI||895||Government and Non-Profit Accounting|
|ACFI||890||Accounting Information System|
|ACFI||897||Ethics and Professional Practice|
Spring Semester-Two Required Courses Plus Three Track Course
|ACFI||860||Advanced Business Law (Required Course)|
|ACFI||850||Accounting Theory and Research (Required Course)|
Auditing and Assurance Track
|ACFI||896||Topics / International Accounting|
|ACFI||840||Forensic Accounting and Fraud Examination|
|ACFI||896||Topics / Applied Tax Research and Planning|
|ACFI||896||Topics / Advanced Topics in Tax|
|ACFI||896||Topics / Advanced Business Taxation|
Integrated Audit and Tax Track
|Three of the six track courses above|
For students with non-accounting business degrees:
Prerequisites that must be completed at the undergraduate level are:
- ACFI 621, Intermediate Financial Accounting I
- ACFI 622, Intermediate Financial Accounting II
- MGT 647, Business Law I
- ACFI 723, Advanced Managerial Accounting Concepts and Applications
- ACFI 724, Auditing
- ACFI 726, Introduction to Federal Income Taxation
Students who do not possess an undergraduate degree in business must also complete:
- ADMN 502, Financial Accounting
- ADMN 503, Managerial Accounting
- ECON 401, Principles of Economics (Macro)
- ADMN 420, Business Statistics
- ADMN 570, Financial Management
- ADMN 970, Economics
In addition, students must choose two of the following three:
- ADMN 575, Behavior in Organizations
- ADMN 585, Marketing
- ADMN 580, Quantitative Decision Making