Course Catalog

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The Master of Accountancy (MAcc) Program offered by the Graduate School of Business at Gardner-Webb University is structured to prepare students for the significant changes that are impacting the accounting profession. The MAcc is recognized as the professional graduate degree designed to enhance effectiveness in upper-level accounting and financial positions in public accounting, private industry or government.


The flexibility of the MAcc degree provides for the creation of career-specific degree tracks. The degree tracks available are general accounting and taxation. Courses are offered only in the evenings, on Saturdays, and online to accommodate working professionals.



Today's global business environment is dynamic. There are significant challenges facing accountants. Today's accountant is expected to know more and do more than ever before. It is not enough to know accounting rules and regulations. To be successful in providing value to employers and clients alike, today's accountant must demonstrate a combination of technical competence, oral and written communication skills, analytical problem-solving skills, technology skills and people skills. The intensive, applied nature of this MACC Program provides training in accounting through the use of practical techniques that can readily be utilized by the students in their existing positions. The program will also provide students with an educational experience to meet the North Carolina State Board of Public Accountancy's 150-hour requirement to obtain the Uniform Certified Public Accounting Examination.


The Master of Accountancy Program was developed to meet the following goals:


Goal 1: Prepare individuals for careers in accounting with advanced training in specific areas built on an understanding of business in global and domestic environments.
Goal 2: Provide practical skills and technological competencies to analyze and communicate alternative solutions to business problems involving economic, financial, social, legal, political, global, and ethical factors.
Goal 3: Encourage students to exhibit Christian faith, service, leadership in business decision-making and problem solving.



In order to meet each of the above goals the Graduate School of business has identified the following student learning outcomes:


Goal: Student Learning Outcome


1:a. Students will demonstrate a strategic understanding of the key functions of accounting as they relate to economics, finance, international business, management, management information systems, marketing, operations, and statistics.
b. Students will demonstrate leadership and business decision-making skills required within both global and domestic accounting environments.
c. Students will gain experience in the application of accounting concepts through internships, service opportunities, course projects, course simulations, and interaction with business leaders.


2:a. Students will demonstrate individual and team-related problem analysis and decision-making through the use of contemporary case-related and classic business examples.
b.Students will use current and appropriate technology for communications, problem solving, and decision-making, orally and/or in writing.
c. Students will understand the organization of corporate initiatives to maximize the return on human capital.


3:a. Students will demonstrate the application of Christian values and problem solving skills in business decision-making, developed within an environment of Christian ethics.
b. Students will participate in either a service-learning experience or leadership roles in a church, community, student organization, or work-related experience.



The program requires a minimum of 30 semester credit hours of graduate studies: 12 hours in the required core, 12 accounting elective hours and six graduate business elective hours. A student may take the 12 accounting elective hours by selecting an emphasis, or a combination of both areas.


All students must meet the undergraduate business prerequisite requirements to take graduate courses in the MBA, IMBA, MAcc and MBA-Plus programs or have the approval of the Director of Business Graduate Programs.

ACCT 601Federal Income Tax3 sem. hrs.
ACCT 610Advanced Accounting Information Systems3 sem. hrs.
ACCT 611Advanced Auditing (Capstone course)3 sem. hrs.
ACCT 612Accounting Theory and Practice3 sem. hrs.


ACCT 602Advanced Federal Income Tax3 sem. hrs.
ACCT 603Partnership and S Corporation Taxation3 sem. hrs.
ACCT 604Estate, Gifts, and Trust Planning3 sem. hrs.
ACCT 606Tax Research/Planning3 sem. hrs.
ACCT 607State and Local Taxation3 sem. hrs.
ACCT 619Cases in Taxation3 sem. hrs.


ACCT 600Managerial Accounting3 sem. hrs.
ACCT 620Cases in Financial/Managerial Accounting3 sem. hrs.
ACCT 621Government and Not-For-Profit Accounting3 sem. hrs.
ACCT 625Topics in Accounting3 sem. hrs.
ACCT 630Fraud Examination3 sem. hrs.
BADM 644Accounting Legal Issues and Ethics3 sem. hrs.
INTL 622Seminar in International Accounting3 sem. hrs.


The elective courses are chosen from the large number of Accounting, Master of Business Administration (MBA) and International Master of Business Administration (IMBA) courses. These courses allow the student to address functional weaknesses or pursue additional specialization. For example, a student could take a group of courses related to health care management or banking and finance or international business. Students with no baccalaureate degree in accounting are encouraged to take more accounting electives in place of the business electives.



  • Overall minimum grade point average of 3.0 in graduate studies.
  • Satisfactory completion of 30 graduate hours: 12 core graduate hours (four courses), 12 accounting emphasis elective graduate hours (four courses), and six business elective graduate hours (two courses) within six calendar years for the MAcc.
  • Application for graduation by the dates published by the Registrar.
  • Application form and information is available at: 
  • If desired, participation in the hooding ceremony and commencement exercises.

It is the student's responsibility to be familiar with the preceding requirements for graduation.



  • ACCT601, 610, 612, should be scheduled early in the program. Preferred electives should be scheduled whenever they will be offered according to the two-year rotation.
  • Advanced Auditing, ACCT 611, should culminate the program. A minimum of 21 hours of MAcc program courses that include ACCT 601, 610, 612 are required prior to enrollment in ACCT 611. A student receiving a final grade of less than “B” must repeat ACCT 611.

It is the student’s responsibility to plan the degree in accordance with the program requirements using the two-year-course rotation and the degree planning form available from the advisor.



  • Registration Information link