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    Nov 23, 2024  
2022-2023 Graduate Catalog 
    
2022-2023 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 RCOB 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 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 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/GRE will be considered for applicants who have an earned doctoral or professional doctoral degree from a regionally accredited institution, or its equivalent.
    2. A waiver of the GMAT/GRE will be considered for applicants who have an earned master’s degree from a regionally accredited institution, or its equivalent, with a cumulative GPA of 3.5 or higher on the master’s degree.
    3. A waiver of the GMAT/GRE will be considered for applicants who have earned a bachelor’s degree in business from UNT, or any other AACSB accredited institution, with a cumulative, or last 60 hour, GPA of 3.5 or higher.
    4. Work experience will not be considered in lieu of exam scores;
    5. Appropriate GMAT/GRE scores are one of many factors utilized in rendering admissions decisions; and
    6. The G. Brint Ryan College of Business Graduate Programs Office recommends that students sit for the GMAT/GRE no later than one month prior to the application deadline to ensure timely reporting of scores.
  3. The following additional admission materials are to be submitted to the RCOB 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. three letters of recommendation (professional, not personal); and
    3. resume (work/academic experience).
  4. Applicants to the MS in Accounting or MS in Taxation are required to have completed (or have in progress) business and accounting-specific coursework which include: Business Law, Micro and Macro Economics, Statistics, Calculus, Basic Computer Information Systems, Marketing, Finance, Financial and Managerial Accounting, Intermediate Accounting I and II, Cost Accounting, Accounting Systems, Advanced & Not-for-profit Accounting Principles, Federal Income Tax I and II, Auditing. Applicants deficient in the background coursework will need to complete these courses to be eligible to apply.  

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 RCOB 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
  • Business Law  
  • Micro Economics
  • Macro Economics
  • Statistics  
  • Calculus  
  • Basic Computer Information Systems  
  • Marketing  
  • Finance  
  • Financial Accounting
  • Managerial Accounting

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 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 at UNT. General requirements include the following.

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