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
Actuary
Budget and Forecast Accountant
Budgetary Control Analyst
Chief Cost Accountant
Chief Financial Officer
Contract Administrator
Controller
Cost Accountant
Director of Acquisitions
Entrepreneur
Industrial Accountant
International Trade Specialist
IRM Consultant
Management Consultant
Managerial Accountant
Public Accountant
Treasury Management
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 5760 (3 hrs.) | Accounting, Business Analysis and Valuation (take in last year) |
| ACCT 5xxx (9 hrs.) | Accounting Electives |
Accounting Electives (9 hours)
The three accounting electives should include one course from the five areas below. The choice of area should be discussed with a departmental advisor prior to making your selection, and they will consider the exposure you have already had to prior course work in selected areas. The choices should also reflect what supports your entrepreneurial objectives and the broad nature of this specialization.
Managerial
ACCT 5250 (3 hrs.) Strategic Cost Management
ACCT 5270 (3 hrs.) Managerial Cost Accounting
Taxation
ACCT 5320 (3 hrs.) Taxation of Flow-Through Entities
ACCT 5330 (3 hrs.) Taxation of C Corporations
ACCT 5340 (3 hrs.) Oil and Gas Taxation
ACCT 5360 (3 hrs.) Advanced Topics in Federal Taxation
ACCT 5370 (3 hrs.) Family Tax Planning
Auditing
ACCT 5410 (3 hrs.) Audit-Investigate Process
ACCT 5440 (3 hrs.) IT Auditing
ACCT 5450 (3 hrs.) Seminar in Internal Auditing
Financial
ACCT 5140 (3 hrs.) Advanced Accounting Analysis
ACCT 5150 (3 hrs.) The Development of Accounting Theory
ACCT 5520 (3 hrs.) Government and Other Non-Profit Accounting
ACCT 5710 (3 hrs.) Oil and Gas Accounting
ACCT 5890 (3 hrs.) International Accounting
Systems
ACCT 5630 (3 hrs.) Accounting Systems and Controls
ACCT 5640 (3 hrs.) Current Topics in Acct Control Systems
Non-Accounting Electives (18 hours)
Students should consult with a departmental advisor and select 18 additional hours of electives that will support their professional goals and enhance preparation for their career interest.
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.
