Combined Accounting Degree Requirements

Required 120 credit hours (36 of which must be numbered 300 or above) including:

I. Essential Studies Requirements (see University ES listing).

II. Choose one of the following: MATH 103, MATH 146, or MATH 165

III. College of Business and Public Administration Requirements:

IV. Major Requirements:

V.  College of Business & Public Administration Graduation Requirements:

1. Earn a minimum cumulative GPA of 2.00 (including transfer credits)
2. Earn a minimum UND GPA of 2.00
3. Earn a minimum GPA of 2.50 for all courses that apply toward the major (including transfer credits)
4. At least half of the business courses that apply toward the degree and major must be from UND

Please note: Graduation with 120 credits does NOT satisfy all eligibility requirements for taking the CPA exam (150 credit hours are required)!  Students interested in pursuing the CPA certification are encouraged to pursue the ABM or combined Bachelor/Master of Accountancy program. Specific requirements to sit for the CPA exam vary by jurisdiction.  Students are thus encouraged to check requirements in the jurisdiction in which they plan to sit for the exam and choose electives and degree options accordingly. 

Admission Requirements

Admission to Approved status requires:

1. A four-year bachelor’s degree from a regionally accredited college or university.

2. Completion of the Graduate Management Admission Test (GMAT) with a score that equals or exceeds an overall score of 500. The University of North Dakota Master of Accountancy (MAcc) Program will automatically offer a GMAT waiver for applicants who, in addition to meeting all other admissions criteria, meet one of the following criteria. Note, a listed university is one that either has a business school that has achieved AACSB accreditation or is a top 200 National University or a top 150 National Liberal Arts College as ranked by U.S. News & World Report. 
   1. All applicants for either the combined or accelerated bachelor/master of accountancy programs
   2. Applicants with an earned graduate or undergraduate degree in a Business or STEM field from a listed university and a cumulative 3.0 GPA or higher in that degree.
   3. A valid GRE score from the past 5 years where the GRE test score can be translated to an equivalent GMAT test score of at least 500 using the GRE Comparison Tool.
   4. Other well qualified applicants with the approval of the MAcc program director.
3. An overall grade point average of at least 2.75 in the undergraduate degree program (based on 4.00 scale), or a 3.00 GPA, or equivalent, for the last two years.
4. Satisfy the School of Graduate Studies’ English Language Proficiency requirements as published in the graduate catalog.
5. For either the Professional Accountancy Track or the Practitioner Track only, a bachelor's degree in accounting, or coursework including intermediate accounting, audit, cost/managerial accounting and taxation that is deemed equivalent by the MAcc Program Director.

Applicants for combined admission and the Accelerated Bachelor’s/Masters’ (ABM) 5 year degree program will be eligible only for the Professional Accountancy Track.  Applicants with a bachelor's degree with a major in accountancy or equivalent accountancy coursework will be eligible only for either the Professional Accountancy Track or the Practitioner Track.  Applicants who fail to meet the minimum grade point or GMAT requirements, but who otherwise show high potential for success may be considered for admission to Provisional Status with the approval of the MAcc Program Director and the Department Chair.

Combined Admission

The intent of the combined BAcc/MAcc program is to allow qualified students to complete the requirements for both degrees in one year beyond that required to receive the baccalaureate degree.  All requirements for both degrees must be met, and up to six credits of prior-approved graduate accounting coursework, preferably at the 500-level, may be double-counted toward each of the two degrees.

UND students currently completing their junior year (90 credits) towards an accounting undergraduate degree may apply to the MAcc under combined admission. Combined admission to the MAcc program may be granted to accounting students with a minimum of 90 credits completed and both an overall grade point average of 2.75 (based on a 4.00 scale) and 3.00 GPA average for all courses with an accounting prefix completed at the date of application and admission. The GMAT requirement will be waived for those applying for combined admission.

ABM 5 Year Degree Program Admission

The ABM degree program allows exceptional undergraduate students at UND an opportunity to complete the requirements for both the bachelor’s and master’s degrees at an accelerated pace.  All requirements for both degrees must be met, and these students may double count up to 12 graduate-level credits towards the requirements for both their Bachelor in Accountancy and their Master of Accountancy degree requirements.  ABM students must obtain their Master of Accountancy degree within 12 months of completing the Bachelor of Accountancy degree, provided that the degree requirements can be completed in that timeframe. 

High achieving high school students (GPA of at least 3.5/4.0 and an ACT score of 25 or higher) will initially be considered for “identified” status and become eligible for formal admission when they meet the same criteria that undergraduates must meet for admission into the ABM program.  Admission is a competitive process.  The following are minimum eligibility requirements:    

1. Students must meet the School of Graduate Studies admissions eligibility requirements. 
2. Students must have completed a minimum of 60 credits, including credits earned from advanced placement and dual credit.  Students must apply before completion of the undergraduate degree.
3. Transfer students with a minimum of 60 credits-whether from the transfer institution alone or in combination with UND credits-must have a minimum cumulative GPA of 3.0/4.0 at the time of admission to the ABM program.
4. Students must have a minimum cumulative GPA of 3.0/4.0 at UND at the time of admission into the ABM program.
5. ABM program applicants must submit the standard application to the School of Graduate Studies, the application fee, a personal statement, and transcripts.  ABM program applicants do not need to take the GMAT.  
6. Additionally, ABM program applicants must submit a detailed Program of Study that describes the 12 credits of double counted courses, the courses that will be taken after being accepted into the MAcc program, the courses that will be taken before graduation from the Bachelor of Accountancy program, and the expected graduation date for each degree.  The submitted program of study must be signed by the student, the student's undergraduate advisor, the student’s graduate advisor, and the Master of Accountancy Program Director. 

Degree Requirements

The MAcc degree program offers graduate courses in most of the functional areas of the accounting discipline.  The MAcc program has three tracks: the Professional Accountancy Track, the Practitioner Track and the Accounting Fundamentals Track.  Program requirements are:

1. A minimum of 30 semester credits of academic work must be completed. The grade point average for all courses listed on the Program of Study must be 3.00 or higher. ABM students must also maintain at least a 3.0 GPA in their double counted courses and as a cumulative GPA for their Bachelor of Accountancy degree.  The Program requires completion of the MAcc Core, which includes 6 semester credits of required coursework of ACCT 501 "Seminar in Accounting Issues" and ACCT 503 "Advanced Financial Accounting".
2. Completion of either (a.) the Professional Accountancy Track or (b.) the Accounting Fundamentals Track or (c.)  the Practitioner Track
   1. The Professional Accountancy Track is designed for students holding undergraduate accounting degrees.  This track requires 25-26 credits of coursework in addition to completion of the MAcc Core.

      Course List

      Code	Title	Credits
      ACCT 504	Seminar in Auditing	3
      Accounting Elective - Approved accounting elective taken for graduate credit at the 300, 400 or 500 level		6
      Concentration - Completion of one nine-credit hour concentration as described below		9
      ISBC 510	Business Intelligence	3
      BADM 500	The Successful MBA--Executive Skills	2
      MGMT 505	Organization Leadership and Ethics	2

      Courses may be substituted by approval of the MAcc Director.  Any 300- and 400-level courses taken for graduate credit must be approved for graduate credit by the Graduate Committee to be considered part of the Program of Study.  The total credits in the Program of Study from undergraduate courses taken for graduate credit must meet university requirements.  
      Concentrations:
      Data Analytics Concentration (9 credit hours for graduate credit)

      Course List

      Code	Title	Credits
      ECON 506	Econometrics	3
      ACCT 513	Data Analytics in Accounting and Financial Reporting	3
      One of the following (3 credits):
      ISBC 430	Database Analytics	3
      ISBC 330	Database Management	3
      Other - Course for graduate credit with approval of the MAcc Program Director

      
      Organizations & Leadership Concentration (9 credit hours for graduate credit)

      Course List

      Code	Title	Credits
      MGMT 515	Advanced Managerial Theory	3
      Two of the following (6 credits):
      ECON 503	Government and Business	3
      or POLS 503	Government and Business
      LEAD 400	Advanced Leadership	3
      MGMT 361	Managerial Negotiations	3
      MGMT 420	Multinational Management	3
      POLS 536	Public Personnel Administration	3
      POLS 562	Political Advocacy and Social Entrepreneurship	3
      ACCT 597	Graduate Accounting Internship (with approval of the MAcc Program Director)	1-6
      Other - Course for graduate credit with approval of the MAcc Program Director

      
      Public Administration (9 credit hours for graduate credit)

      Course List

      Code	Title	Credits
      ACCT 512	Accounting for Governments & Nonprofits	3
      Two of the following (6 credits):
      POLS 503	Government and Business	3
      or ECON 503	Government and Business
      POLS 531	Foundations of Public Administration	3
      POLS 533	Administrative Ethics in the Public Sector	3
      POLS 535	Public Organizations	3
      POLS 536	Public Personnel Administration	3
      POLS 537	Program Evaluation	3
      POLS 538	Public Budgeting and Financial Administration	3
      POLS 539	Administrative Law	3
      ACCT 597	Graduate Accounting Internship (with approval of the MAcc Program Director)	1-6
      Other - Course for graduate credit with approval of the MAcc Program Director

      
       
   2. The Accounting Fundamentals Track is designed for students who have not previously completed significant amounts of accounting coursework.  It provides a graduate level option for individuals holding a bachelor's degree in a discipline outside of accounting to prepare and meet requirements to sit for the CPA exam in some jurisdictions.  In addition to completing the MAcc Core, students in this track are required to complete the following 24 credits of required graduate level accounting coursework:

      Course List

      Code	Title	Credits
      ACCT 521	Financial Accounting I	3
      ACCT 522	Financial Accounting II	3
      ACCT 523	Financial Accounting III	3
      ACCT 506	Accounting Systems	3
      ACCT 509	Accounting Information for Decision and Control	3
      ACCT 511	Taxation of Businesses	3
      ACCT 525	Audit & Assurance Services	3
      ACCT 416	Business Law for Accountants	3

      Students should be aware that each jurisdiction has different requirements to take the CPA exam.  Some jurisdictions require that students earn a minimum number of nonaccounting business credits before applying.  Before applying to take the CPA exam students should check the educational requirements in that jurisdiction.
       
   3. The Practitioner Track is designed for students holding undergraduate degrees in accounting.  This track requires 24 credits of coursework beyond the MAcc core.  These 24 credits include:

      Course List

      Code	Title	Credits
      ACCT 504	Seminar in Auditing	3
      ACCT 512	Accounting for Governments & Nonprofits	3
      ACCT 561	Accounting Ethics and Leadership	3
      ACCT 509	Accounting Information for Decision and Control	3
      ACCT 511	Taxation of Businesses	3
      ACCT 527	IT Governance and Audit	3
      ACCT 416	Business Law for Accountants	3
      ISBC 510	Business Intelligence	3

Students who have already completed courses similar to those in the MAcc curriculum may be required to choose substitutes from graduate credit offerings listed in the catalog. Substitutions require prior approval of the MAcc Program Director.