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    Sep 25, 2022  
2019-2020 Graduate Catalog 
    
2019-2020 Graduate Catalog [ARCHIVED CATALOG]

Accounting with a concentration in Corporate Accounting, 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. Every student completing the program will have fulfilled the professional program requirements outlined below.

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

Admission requirements

Students may apply for admission to the master’s program in either of two ways:

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

Students who 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 as specified previously in this section; and
  2. GMAT scores no more than five (5) years old are required for admission purposes;
  3. a waiver of the GMAT will be granted for the Master of Science with a major in accounting and Master of Science with a major in taxation programs for students with a bachelor’s degree (BS/MS or BBA) from UNT with a cumulative GPA of 3.6 or higher;
  4. students with undergraduate business degrees with a cumulative GPA of 3.6 or higher from AACSB accredited institutions will also be eligible for a GMAT waiver, subject to the approval of the department;
  5. additional admission materials are 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 cannot be considered until 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

The student earning the Master of Science with a major in accounting and a concentration in corporate accounting 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 AACSB accredited institutions – subject to UNT Department of Accounting approval; and
  7. minimum academic standards for master’s students.

Background courses


Students entering the MS with a major in accounting, 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 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.

Note: All students entering ACCT 3110 are required to complete and pass an entrance exam. This policy applies to both UNT students and transfer students. The exam will be administered at least three times a year and the student must obtain a passing grade. The exam will be composed by the full-time financial accounting faculty and administered by the Department of Accounting.

  • ACCT 3110 - Intermediate Accounting I
  • 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 MS with a major in accounting varies with the concentration chosen. However, a minimum of 27 semester hours of 5000-level accounting must be taken. General requirements include the following.

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