The Master of Science with a major in accounting is designed to provide an appropriate base of knowledge for entry into the accounting profession. Students earning this degree will have completed an educational program consistent with recommendations from professional accountants and accounting educators, and will be prepared for entry into careers as professional accountants--- either as public or management accountants or as internal auditors within the public or private sector.
Career Possibilities
Bank Examiner
Budget Accountant
Budgetary Control Analyst
Controller
Cost Accountant
External Auditor
Internal Auditor
Inventory Control Specialist
Public Accountant
Underwriter
Professional Organizations
Students in Accounting can join Beta Alpha Psi, a national accounting honorary fraternity; NABA, National Association of Black Accountants; and ALPFA, Association of Latino Professionals in Finance and Accounting.
Certification
Information about becoming a CPA can be found through the Accounting department’s website http://www.cob.unt.edu/acct/cpa.php . Certifications for Accounting Information Systems and Internal Audit are also available.
Course Requirements
Background Courses* (18-39 hours)
*NOTE: Background courses may be required if your undergraduate degree did not prepare you for current master level courses. Background courses are assessed on an as needed basis after evaluation of undergraduate transcripts.
| ACCT 5020 (3.0 hrs.) | Accumulation and Analysis of Acct. Data |
| BCIS 5090 (1.5 hrs.) | Intro. to Business Computer Info. Systems |
| BLAW 5050 (1.5 hrs.) | Legal, Reg. and Ethical Env. of Business |
| DSCI 5010 (1.5 hrs.) | Statistical Analysis |
| ECON 5000 (3 hrs.) | Economic Concepts |
| FINA 5040 (1.5 hrs) | Intro. to Finance and Financial Mathematics |
| MATH 1190 (3 hrs.) | Business Calculus (or other calc. course) |
| MGMT 5070 (1.5 hrs.) | Management Issues |
| MKTG 5000 (1.5 hrs.) | Marketing Concepts |
| ACCT 2020 (3 hrs.) | Managerial Accounting |
| ACCT 3110 (3 hrs.) | Intermediate Accounting I |
| ACCT 3120 (3 hrs.) | Intermediate Accounting II |
| ACCT 3270 (3 hrs.) | Cost Accounting |
| ACCT 4100 (3 hrs.) | Accounting Systems |
| ACCT 4300 (3 hrs.) | Federal Income Tax |
| ACCT 4400 (3 hrs.) | Auditing—Professional Responsibilities |
Concentration Courses (18 hours)
ACCT 5110 (3 hrs.) Fundamentals of Accounting Research
* should be taken as early in the program as possible.
| ACCT 5120 (3 hrs.) | Using Information Systems in Accounting |
| ACCT 5410 (3 hrs.) | Auditing-Investigative Process |
| ACCT 5440 (3 hrs.) | IT Auditing |
| ACCT 5450 (3 hrs.) | Seminar in Internal Auditing |
| ACCT 5760 (3 hrs.) | Accounting, Business Analysis and Valuation (take in last year) |
Electives (18 hours)
Students should consult with a departmental advisor and select 18 hours of electives (accounting electives=9 hours and non-accounting electives=9 hours) that will support their professional goals and enhance their audit or internal auditing focus.
Students may take ACCT 5800 “Internship” by completing the application process and obtaining an approved internship. The internship is part of the non-accounting electives in each specialization. Note: The internship grade does not count as part of the required 3.0 on accounting graduate course work.
Students who wish to take the CPA examination should take BUSI 5200 “Professional Ethics and Corporate Governance.”
Degree Requirements
The student earning the MS with a major in accounting must meet the following requirements:
1. completion of background courses in accounting and business as necessary;
2. completion of at least 36 semester hours of graduate work beyond background courses assigned by the department;
3. a GPA of at least a 3.0 on all graduate work taken at UNT;
4. a GPA of at least a 3.0 on all accounting courses (excluding ACCT 5800) taken at UNT after admission to graduate school;
5. a GPA of at least a 3.0 on all courses taken for graduate credit;
6. at least 15 hours in 5000-level accounting courses at UNT; and
7. minimum academic standards for master's students.
Internship
You may complete an internship for three hours of pass/no pass credit, upon completion of three hours in your area of study. Your internship will not count towards your degree and may not be taken your first semester. Please see your departmental advisor for more information.
