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    Dec 14, 2024  
2018-2019 Graduate Catalog 
    
2018-2019 Graduate Catalog [ARCHIVED CATALOG]

Accounting with a concentration in Audit and Assurance, MS


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The Master of Science with a major in accounting is designed to provide an appropriate knowledge base 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 in the public or private sector.

The program is open to any qualified student who has an interest in professional accounting, regardless of the student’s previous program of study.

Prospective students may contact the CoB Graduate Programs Office for an estimate of the program requirements and the length of time required to complete the program.

Admission requirements

Students may apply for admission to the Master of Science with a major in accounting in either of two ways:

  1. Students pursuing the five-year, 153-semester-hour BS/MS program are admitted to the master’s portion of the program upon satisfactory completion of 103 hours of the 120-hour undergraduate portion of the program.
  2. Students who previously have earned a baccalaureate (or higher) degree from an AACSB accredited institution in any business discipline may apply for admission directly to the master’s portion of the program.

Students who apply and meet the following requirements may be admitted to the Master of Science with a major in accounting program:

  1. Admission to UNT and to the Toulouse Graduate School.
  2. Satisfactory GMAT scores that are no more than five (5) years old.
    1. A waiver of the GMAT will be granted for UNT BS/MS or BBA students with a cumulative GPA of 3.6 or higher. Students with an undergraduate business degree from any other AACSB accredited institution with a cumulative GPA of 3.6 or higher will also be granted a GMAT waiver;
    2. work experience will not be considered in lieu of exam scores;
    3. appropriate GMAT scores are one of many factors utilized in redering admissions decisions; and
    4. the CoB Graduate Programs Office recommends that students sit for the GMAT no later than one month prior to the applicatoin deadline to ensure timely reporting of scores.
  3. The following additional admission materials are to be submitted to the CoB Graduate Programs Office:
    1. essay – The applicant is asked to share with the admissions committee any unique events, life experiences, and qualifications that distinguish the applicant’s candidacy and will add value to the class;
    2. two letters of recommendation (professional, not personal); and
    3. resume (work/academic experience).

Applications forwarded by the Toulouse Graduate School will not be considered until all of the above information is submitted.

The applications and supporting documentation will be reviewed by the CoB admission committee. The Graduate Programs Office will notify applicants of their status once the information has been reviewed. Applicants may also check the status by visiting my.unt.edu.

Degree requirements

Students earning the Master of Science with a major in accounting and a concentration in audit and assurance must meet the following requirements:

  1. completion of background courses in accounting and business as necessary;
  2. completion of at least 33 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. no more than 6 semester credit hours of graduate level accounting courses may be transferred from other AACSB accredited institutions – subject to UNT Department of Accounting approval); and
  7. minimum academic standards for master’s students.

Background courses


Students entering the Master of Science with a major in accounting and concentration in audit and assurance program, after obtaining an undergraduate degree, may need to complete background courses in accounting or business before beginning the 33-hour program of study. Some or all of the following courses may be assigned to remedy deficiencies.

  • MATH 1190 - Business Calculus

The College of Business Graduate Programs Office works with students to determine if background deficiency courses will be necessary. Background content might include business calculus, financial and managerial accounting, business information systems, statistics, business law, finance, marketing, micro and macro economics, operations management, and calculus. Deficiencies can be completed via traditional academic course work or through Ivy Software and Responsive.net. Ivy Software and Responsive.net deliver self-paced online learning modules that provide the needed background content without the need to formally enroll in courses at UNT. For more information, go to cob.unt.edu/background.

Accounting background/deficiencies assigned upon admission might include:

  • ACCT 3110 - Intermediate Accounting I (All students entering ACCT 3110 are required to pass an entrance exam administered by the Department of Accounting.)
  • ACCT 3120 - Intermediate Accounting II
  • ACCT 3270 - Cost Accounting
  • ACCT 4100 - Accounting Systems
  • ACCT 4140 - Advanced Accounting Principles
  • ACCT 4300 - Federal Income Taxation
  • ACCT 4320 - Federal Income Taxation II
  • ACCT 4400 - Auditing – Professional Responsibilities

Accounting, MS


The 33-hour program for the Master of Science with a major in accounting varies with the concentration chosen. However, a minimum of 27 semester hours of 5000-level accounting courses must be taken at UNT. General requirements include the following.

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