Master of Accounting
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Master of Accounting
Degree:
Master of Accounting
Application:
$0 application fee. No essays/exams.
From balancing budgets and managing corporate finances to filing taxes and conducting audits, businesses of every size and type require highly skilled accounting professionals to ensure they function efficiently and profitably. National University’s Master of Accounting (MAcc) program is designed to prepare you for a career in auditing or public, corporate, and nonprofit accounting.
Our curriculum is based on published content specifications of the uniform CPA and CMA exams and is designed to prepare you with the industry-current knowledge you’ll need to pursue positions in state and local government agencies like the IRS, FBI, CIA, Franchise Tax Board, Defense Contract Audit Agency, and many others.
Sum Up Your Pathway to a Dynamic Career in Accounting
NU’s Master of Accounting program is unique in that it offers two pathways towards completion. If you have little or no previous accounting background, you’ll learn the basics in the core courses of your program before taking advanced courses and electives. If you already have an undergraduate degree in accounting, you’ll start by learning advanced topics in accounting without having to repeat any fundamental courses. Whichever path applies to you, you’ll receive an industry-current education from an experienced faculty and be mentored by practitioners with years of real-world experience in the accounting profession.
Degree Requirements
To receive a Master of Science in Applied Behavior Analysis, students must complete at least 45 quarter units (the equivalent of 10 1-month courses) of graduate work.
National University awards credit in quarter units, with each academic year divided into four 12-week quarters.
Each quarter is made up of three 4-week classes, with one class per month. Under the current policy, 4.5 units of credit are awarded for courses.
- 45 quarter units must be completed at National University.
- A total of 4.5 quarter units of graduate credit may be granted for equivalent graduate work completed at another institution.
To effectively transfer units to this degree, the transferable units were not previously used in earning another advanced degree. In addition, the coursework was completed within the past 7 years. Course equivalence cannot be granted for life experience. Please refer to the graduate information section of the University catalog for admission and evaluation.
The following courses are specific degree requirements. Students may need to take additional general electives to satisfy the total units for the degree.
Preparation for the Major
9 Courses
Foundations of Financial Accounting
4.5 Quarter Units
Basic financial accounting theory, including the recording of business transactions and preparation of financial statements using “generally accepted accounting principles” (GAAP). Analysis and interpretation of financial data to assist users in their decision-making. Spreadsheets and accounting system software.
Accounting Information Systems
4.5 Quarter Units
Prerequisite: ACC 601M
Study of the design and internal control perspectives of accounting information systems, including systems analysis, decision support systems, system implementation, and the audit of management information systems.
Financial Accounting I
4.5 Quarter Units
Prerequisite: ACC 601M
The first of two courses covering a substantial portion of U.S. financial reporting principles known as GAAP, including an in-depth review of the conceptual framework and principal financial statements. Emphasis is on revenue and expense recognition, together with accounting for current assets.
Financial Accounting II
4.5 Quarter Units
Prerequisite: ACC 610M
The second of a two course sequence covering a substantial portion of U.S. financial reporting principles known as GAAP, accounting for tangible assets, natural resources and intangible assets, current and long-term liabilities, leases, and shareholder equity.
Taxation of Bus & Other Entities
4.5 Quarter Units
A study of the statutory provisions, judicial doctrines, and implementation of the theory and practice of federal income taxation of “C” corporations, “S” corporations, and partnerships.
Cost Accounting
4.5 Quarter Units
Prerequisite: ACC 601M
This course discusses cost terminology, cost measurement concepts, cost accumulation systems, accumulating, and allocating overhead costs using various cost drivers.
Auditing Procedures
4.5 Quarter Units
Auditing procedures (compliance and substantive) for cash, receivables, inventory, payables, long-term debt, equity balances and related income statement accounts. Writing of auditor’s reports, including special reports, and review/compilation reports in accordance with AICPA standards.
Accounting Ethics
4.5 Quarter Units
Studies the fundamentals of accounting ethics focusing on case and scenarios analysis, discussions, identification of possible solutions focusing on students acquisition of good ethical judgement. The objective of the course is to increase a students ethical sensitivity to major areas of ethical concern in the study of accounting. At the present time, completion of the course provides credit for CPA licensing in the State of California.
Data Analytics
4.5 Quarter Units
Provides skills to input, manage, and analyze large sets of data. Other skills emphasized are the extraction of relevant data and the effective communication of that information to the end user. Exposure will be provided
Requirements for Students WITH an Undergraduate Degree in Accounting
Core Requirements
1 Course
Forensic Accounting
4.5 Quarter Units
A combination of accounting and investigative techniques used to discover financial crimes. Skills necessary to collect, analyze, and evaluate accounting evidence will be developed. Interpretation of suspicious activities and formal reporting thereof will be developed.
Advanced Managerial Accounting
4.5 Quarter Units
Application of accounting concepts and reporting techniques applied in a management decision-making context and analysis of accounting data from a real-world case study and present their analysis, conclusions, and recommendations.
Internal Controls
4.5 Quarter Units
Mechanisms, rules, and procedures implemented by a company to ensure the integrity of financial and accounting information, promote accountability and prevent fraud. Committee of Sponsoring Organizations of the Treadway Commission control standards covered.
Legal Issues in Accounting
4.5 Quarter Units
Covers critical legal issues such as contracts, loan documents, and taxation. Emphasis on ensuring that experienced accountants make sound decisions based on sound financial and legal information.
Advanced Financial Accounting
4.5 Quarter Units
Examination of concepts of accounting for business combinations, with emphasis on the consolidation and financial reporting of parent/subsidiary relationships. Accounting for the formation, operation, and liquidation of partnerships, foreign currency translation and hedging, segment reporting, and international financial reporting standards.
Acc for Gov’t & NFP Entities
4.5 Quarter Units
Accounting principles used by governmental units and non-profit organizations. Concepts of fund accounting and the analysis and interpretation of the financial statements.
Students must select one area of specialization.
Capstone Requirements
1 Courses
Cases in Accounting & Auditing
4.5 Quarter Units
Performance Management (PM) and Supply Chain Management (SCM) require metrics and indicators to measure value, weaknesses and opportunities through business intelligence. Using data to set objectives and measure the internal and external performances through analytics has been a proven method to business success. Business analytics provide a proactive approach to identify and solve problems before it takes place. Data improvement, data quality assessment, data cleansing and normalization, methods and process improvements will be discussed.
Electives for Students WITH an Undergraduate Degree in Accounting
3 Courses
***Students who received a BS in Accounting degree from National University, and already completed ACC515 and ACC555 as a part of your undergraduate degree requirements, CANNOT retake these courses to satisfy graduate degree units for the MAcc.
Accounting Ethics
4.5 Quarter Units
Studies the fundamentals of accounting ethics focusing on case and scenarios analysis, discussions, identification of possible solutions focusing on students acquisition of good ethical judgement. The objective of the course is to increase a students ethical sensitivity to major areas of ethical concern in the study of accounting. At the present time, completion of the course provides credit for CPA licensing in the State of California.
Data Analytics
4.5 Quarter Units
Provides skills to input, manage, and analyze large sets of data. Other skills emphasized are the extraction of relevant data and the effective communication of that information to the end user. Exposure will be provided
Taxation of Individuals
4.5 Quarter Units
Study of the statutory provisions, judicial doctrines, and implementation of the theory and practice of federal income taxation of individuals.
Leading Change and Adaptation
4.5 Quarter Units
Course topics will focus on the dynamics of change, organizational redesign, and the essential skills necessary for leaders to initiate corporate and organizational transformations. Resistance and acceptance of change initiatives, including the impact of organizational culture will be examined. Students will strengthen their leadership skills and strategies in order to initiate and implement change through problem-solving experiences across a broad range of organizational contexts.
Conflict and Power Dynamics
4.5 Quarter Units
Integration of the knowledge, skills, and abilities required to design, conduct, and evaluate effective conflict resolution and negotiation practices. Course topics include interpersonal and intra-group conflict resolution; persuasion, problem solving techniques and decision-making in conflict resolution; overcoming bias, anger, and retaliation. Students will develop leadership and dialogue skills used to navigate conflict situations, and begin to detect conflicts as potential clues of organizational challenges.
CPA Internship I
4.5 Quarter Units
Prerequisite: ACC 653M; ACC 652M; ACC 654M; ACC 615M; ACC 640M; ACC 631M
This is a field practicum placement course which will be conducted under the supervision of a licensed CPA. Students will work as an accounting apprentice while participating in an academic seminar. This course will include formal learning assessments administered at a regular cadence. This course is 6 months in duration and will meet outside of regular class hours. International students are subject to special restrictions and should consult their international student admissions advisor. Grading is S, U or I.
CPA Internship II
4.5 Quarter Units
Prerequisite: ACC 588A
This is the continuation of a field practicum placement course which will be conducted under the supervision of a licensed CPA. Students will work as an accounting apprentice while participating in an academic seminar. This course will include formal learning assessments administered at a regular cadence. This course is 6 months in duration and will meet outside of regular class hours. International students are subject to special restrictions and should consult their international student admissions advisor. Grading is S, U or I.
Career Outlook
Data Source: The career outcomes data presented is sourced from Lightcast, which provides insights based on real-time job postings, public datasets, and analytics. Lightcast derives its data from sources such as the Bureau of Labor Statistics (BLS), the Quarterly Census of Employment and Wages (QCEW), and the Occupational Employment Statistics (OES). While accurate and reliable, this data reflects general labor market trends and may not represent individual outcomes or specific local conditions. For more details on Lightcast’s methodology, visit their Data Overview.
Here are some careers this degree could prepare you for:
- Top Jobs in this field
- Median Salary (USA)
- JOB Openings (USA)
- Accountants and Auditors
- $79,932 avg. salary (USA)
- 157,789 job openings (past yr.) past year
Most desired skills
- Accounting
- Auditing
- Financial Statements
- Finance
- Generally Accepted Accounting Principles
- General Ledger
- Accounts Payable
Top companies hiring for this role
- Intuit
- Elevance Health
- Forvis
- Alter Domus
- JCPenney
- Cherry Bekaert
- PricewaterhouseCoopers
- Budget Analysts
- $84,947 avg. salary (USA)
- 4,350 job openings (past yr.) past year
Most desired skills
- Budget Analysis
- Accounting
- Finance
- Financial Management
- Financial Analysis
- Financial Statements
- Auditing
Top companies hiring for this role
- United States Department of Defense
- United States Department of Veterans Affairs
- United States Department of the Treasury
- City of New York
- State of Washington
- United States Department of Justice
- United States Air Force
- Credit Analysts
- $79,414 avg. salary (USA)
- 6,327 job openings (past yr.) past year
Most desired skills
- Finance
- Accounting
- Loans
- Underwriting
- Financial Statements
- Financial Analysis
- Credit Management
Top companies hiring for this role
- Rent-A-Center
- US Bank
- TD Bank
- Farmers Home Furniture
- Valor Merchant Services
- Uline
- Bank of America
- Financial Risk Specialists
- $106,054 avg. salary (USA)
- 5,412 job openings (past yr.) past year
Most desired skills
- Risk Management
- Risk Analysis
- Auditing
- Finance
- Project Management
- Financial Services
- Data Analysis
Top companies hiring for this role
- Citigroup
- JPMorgan Chase
- Deloitte
- PricewaterhouseCoopers
- Capital One
- TD Bank
- Wells Fargo
- Financial Examiners
- $84,302 avg. salary (USA)
- 7,087 job openings (past yr.) past year
Most desired skills
- Anti Money Laundering
- Bank Secrecy Act
- Auditing
- Accounting
- Office Of Foreign Assets Controls
- Finance
- Due Diligence
Top companies hiring for this role
- Quest Diagnostics
- United States Department of the Treasury
- Federal Reserve Bank
- Encompass Health
- T-Mobile US
- PNC
- United States Government
- Tax Examiners, Tax Collectors, and Revenue Agents
- $58,531 avg. salary (USA)
- 4,789 job openings (past yr.) past year
Most desired skills
- Accounting
- Auditing
- Finance
- Tax Returns
- Tax Laws
- Income Tax
- Tax Compliance
Top companies hiring for this role
- United States Department of the Treasury
- Lumen Technologies
- State of Vermont
- Vontier
- Apple
- State of Washington
- Defi Auto
- Tax Preparers
- $49,737 avg. salary (USA)
- 15,134 job openings (past yr.) past year
Most desired skills
- Tax Preparation
- Accounting
- Tax Returns
- Tax Laws
- Finance
- Preparer Tax Identification Number
- Bookkeeping
Top companies hiring for this role
- Jackson Hewitt
- Intuit
- H&R Block
- Jda Tsg
- PricewaterhouseCoopers
- Baker Tilly
- Forvis
Program Learning Outcomes
Learn the key skills to help you excel in your field of study.
- Integrate current information technologies to report and analyze financial information
- Evaluate accounting information based upon mastery of a common body of accounting knowledge
- Analyze ethical issues within the accounting profession
- Effectively conduct and present accounting research
- Collaborate effectively as a team to enhance critical thinking
Admissions
Transfer Students Welcome
Enrolling in a university is a big decision. That’s why our dedicated admissions team is here to guide you through the admissions process and help you find the right program for you and your career goals.
To that end, we’ve simplified and streamlined our application process, so you can get enrolled in your program right away. Because we accept and review applications year round, you can begin class as soon as next month, depending on your program and location of choice.
Learn more about undergraduate, graduate, military, and international student admissions, plus admissions information for transfer students. You can also learn more about our tuition rates and financial aid opportunities.
To speak with our admissions team, call (855) 355-6288 or request information and an advisor will contact you shortly. If you’re ready to apply, simply start your application today.
Scholarships and Financial Aid
National University is dedicated to making higher education affordable, as well as accessible. Through NU scholarship offerings, eligible students are able to reduce the financial burden of college, start classes sooner, and finish their programs faster while focusing on achieving their goals.
Accreditations
The Western Association of Schools and Colleges (WASC) accredits public and private schools, colleges, and universities in the U.S.
Why National University?
We’re proud to be a Veteran-founded, San Diego-based nonprofit. Since 1971, our mission has been to provide accessible, achievable higher education to adult learners.
Today, we educate students from across the U.S. and around the globe, with over 240,000 alumni worldwide.
“National University has impacted my career. You can immediately apply what you learn in class to your business.”
Francisco R.,
Class of 2016
What makes a degree
with National University unique?
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Flexibility meets quality education with our online and in-person learning options.
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Committed to serving those who serve — diverse resources and support for veterans and family. Military and Veteran Admissions.
Mentoring Network
Individual student and alumni career guidance, professional development opportunities, and customized career support.
Transfer Students Welcome
NU makes it easy to get your degree, even if you started it with another university. Learn more about transferring to NU.
Accelerate Your Career With NU
At National University, you’re part of a family. As a student, you’ll have the support of staff, faculty members, students, and alumni who will be there with you every step of the way, cheering you on as you pursue your goals.
Our network of 240,000 alumni is a large global community that provides our graduates with the professional connections to get a leg up in your new career.
FAQs
If you’re focused on a career in the accounting industry and interested in pursuing positions at the top level of the industry, earning your MAcc can help lay the groundwork for your professional trajectory.
While many MBA programs require coursework in accounting and auditing, NU’s Master of Accounting curriculum is based on published content specifications of the uniform CPA and CMA exams. It’s designed to prepare you for a future in accounting, regardless of whether you have a background or bachelor’s degree in accounting.
You’ll need to have earned a bachelor’s or master’s degree in accounting and then sit for and pass all four parts of the Uniform Certified Public Accountant (CPA) Examination. Fortunately, NU’s MAcc curriculum is based on published content specifications of the uniform CPA and CMA exams. (Students should enroll in an external, recognized exam review course to fully prepare for CPA and CMA exams.)
The Association of International Certified Professional Accountants (AICPA) does not specifically require CPA candidates to have a graduate level degree. However, you’ll need to complete 150 credit hours of college coursework before you start taking the exam and complete 150 credit hours before you can become a licensed CPA.
Since most bachelor’s degrees require about 120 hours to complete, you’ll need to fill that 30-hour gap. A master’s degree in accounting, like NU’s MAcc program, offers numerous benefits. For one thing, you’ll develop a stronger understanding of high-level accounting concepts and principles. A Master’s in Accounting can also position you to pursue senior-level positions throughout your career and, correspondingly, earn a higher salary.
Having a CPA credential on your resume means a lot in the world of business and finance. It’s considered to the gold standard of expertise in the field and can have a positive impact on your salary, job security, and can expand your career opportunities as globalization continues to create a demand for International Financing Reporting Standards around the world.
According to a published report in the Wall Street Journal, about 36% of the CFO’s at America’s top 1,000 public companies are Certified Public Accountants. However, the Journal also points out that the typical role of a CFO has broadened to include increasingly complex expertise in areas such as taxes and treasury and investor relations – the types of knowledge and skills that can be acquired through an industry-current master’s curriculum.
National University’s Master’s in Accounting program is structured to prepare anyone with an interest in crunching numbers for a future in accounting, auditing, and many other in-demand, finance-related careers. Whether or not you have any previous accounting experience or schooling, NU offers a career-focused pathway to an industry-current understanding of today’s complex marketplace.
You’ll also benefit from learning from faculty members who have real-world experience in accounting and bring their passion and expertise into their classrooms. You’ll be mentored by experienced professionals who’ve been there, done that, and are ready to support you in your pursuit of your MAcc degree. With your master’s credential, you’ll be able to pursue positions like:
- Financial Analysts & Managers
- Accountants
- Controllers
- Directors of Finance
- Tax Managers
- Budget Analysts
SOURCE: Emsi Labor Analyst- Report. Emsi research company homepage at https://www.economicmodeling.com/company/ Report viewed: April 19, 2022. DISCLAIMER: The data provided is for Informational purposes only. Emsi data and analysis utilizes government sources to provide insights on industries, demographics, employers, in-demand skills, and more to align academic programs with labor market opportunities. Cited projections may not reflect local or short-term economic or job conditions and do not guarantee actual job growth. Current and prospective students should use this data with other available economic data to inform their educational decisions.
According to the Bureau of Labor Statistics, globalization, a growing economy, and a complex tax and regulatory environment are expected to continue to lead to strong demand for accountants and auditors. About 135,000 openings for accountants and auditors are projected each year. The BLS also notes that the median annual wage for accountants and auditors was $77,250 in May 2021, while the highest 10 percent earned more than $128,970.
SOURCE: https://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm#tab-1
People with accounting skills are needed in every industry, and professionals who earn their master’s in accounting can expect their knowledge and credentials to be in demand throughout the industry. From financial managers and accountants to auditors, controllers, tax professionals, and investment analysts, you’ll find myriad opportunities in consulting firms, finance organizations, insurance companies, manufacturing companies, and many other types of organizations.
Some of the top employers of accounting professionals in today’s marketplace include:
- Wells Fargo
- Deloitte
- Ernst & Young
- Anthem
- Amazon
- BDO
- Humana
- Northrop Grumman
- PricewaterhouseCoopers
- RSM
- Citigroup
SOURCE: Emsi Labor Analyst- Report. Emsi research company homepage at https://www.economicmodeling.com/company/ (Report viewed: April 19, 2022. DISCLAIMER: The data provided is for Informational purposes only. Emsi data and analysis utilizes government sources to provide insights on industries, demographics, employers, in-demand skills, and more to align academic programs with labor market opportunities. Cited projections may not reflect local or short-term economic or job conditions and do not guarantee actual job growth. Current and prospective students should use this data with other available economic data to inform their educational decisions.
Accounting careers with higher levels of responsibility and pay tend to go to professionals with certain specializations, and each accounting specialization serves different purposes and has its own certification exams and licensing requirements.
You should know that NU’s MAcc program focuses largely on the published content specifications of the uniform CPA Exam and the CMA exam. (Students should enroll in an external, recognized exam review course to fully prepare for CPA and CMA exams.)
- A Certified Public Accountant (CPA) provides assurances to external parties about a company’s financial information and health. Often employed by a public accounting firm, a CPA examines a company’s financial statements and attests to their integrity. CPAs also prepare and file taxes for companies and individuals. Many CPAs hold high-level positions within corporations and government organizations.
- A Certified Management Accountant (CMA) has expertise in advanced accounting and financial procedures in critical areas such as financial planning, analysis, control, and decision support. They analyze budgets, assess risks, and make strategic decisions based on internal financial data.
Click here to learn more about specializations in accounting.
Additional Resources
Program Disclosure
Successful completion and attainment of National University degrees do not lead to automatic or immediate licensure, employment, or certification in any state/country. The University cannot guarantee that any professional organization or business will accept a graduate’s application to sit for any certification, licensure, or related exam for the purpose of professional certification.
Program availability varies by state. Many disciplines, professions, and jobs require disclosure of an individual’s criminal history, and a variety of states require background checks to apply to, or be eligible for, certain certificates, registrations, and licenses. Existence of a criminal history may also subject an individual to denial of an initial application for a certificate, registration, or license and/or result in the revocation or suspension of an existing certificate, registration, or license. Requirements can vary by state, occupation, and/or licensing authority.
NU graduates will be subject to additional requirements on a program, certification/licensure, employment, and state-by-state basis that can include one or more of the following items: internships, practicum experience, additional coursework, exams, tests, drug testing, earning an additional degree, and/or other training/education requirements.
All prospective students are advised to review employment, certification, and/or licensure requirements in their state, and to contact the certification/licensing body of the state and/or country where they intend to obtain certification/licensure to verify that these courses/programs qualify in that state/country, prior to enrolling. Prospective students are also advised to regularly review the state’s/country’s policies and procedures relating to certification/licensure, as those policies are subject to change.
National University degrees do not guarantee employment or salary of any kind. Prospective students are strongly encouraged to review desired job positions to review degrees, education, and/or training required to apply for desired positions. Prospective students should monitor these positions as requirements, salary, and other relevant factors can change over time.
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