May 02, 2024  
2021-2022 Graduate Catalog (As of 09-20-21) 
    
2021-2022 Graduate Catalog (As of 09-20-21) [ARCHIVED CATALOG]

Accountancy, M.S.


Mike Braswell, Program Director
843.953.2300
braswelljm@cofc.edu
https://sb.cofc.edu/graduate/accountancy

Mission Statement

To prepare our students for leadership roles as accounting professionals through enhancing their conceptual and technical knowledge relevant to their intended areas of practice.

Program Description

The School of Business offers a Master of Science degree in Accountancy. The School of Business is accredited by AACSB, The Association to Advance Collegiate Schools of Business. In addition, both the graduate and undergraduate accounting programs are separately accredited by AACSB. Our accounting program is one of approximately 170 programs internationally to have earned separate accounting accreditation. The graduate accountancy program is designed to prepare students for careers in financial reporting, internal or external auditing, and taxation within public accounting firms, private industry and governmental entities.

Admission Requirements and Application Deadlines



Institutional Admissions Requirements


  • A completed application form with a nonrefundable application fee of $60.
  • Official transcripts of all undergraduate and graduate coursework. An earned bachelor’s degree from an accredited college or university is required.
  • International applicants should refer to the International Students area within the “Admissions Information”  section of the catalog for information on providing appropriate documentation with the application.

Program Admissions Requirements


In general, a student seeking admission into the graduate program should meet the following requirements:

  • Overall undergraduate GPA of 3.000; or 3.000 in upper-level coursework
  • Undergraduate Accounting GPA of 3.000 (or equivalent as determined by the Accountancy Admissions Committee)
  • Two letters of recommendation (for non-College of Charleston students only)
  • Statement of motivation for graduate study and professional goals
  • Interview
  • A TOEFL score of 100 or higher (international applicants only)

Prerequisites may be taken at institutions other than College of Charleston provided that the institutions are accredited by the AACSB. In cases where courses have been completed at non-AACSB institutions, the Accountancy Graduate Committee will determine whether the coursework should be accepted as of sufficient quality for admission.

Applicants who fail to meet any of the above general admission criteria may submit a letter of appeal to the Accountancy Admissions Committee explaining their individual circumstances. While the GMAT or GRE are not required, an acceptable score may be submitted to assist the Committee in evaluating the suitability of an applicant for admission who does not strictly meet the requirements for the Program.

Application Deadlines


  • Fall: January 15, priority*; July 1, final
  • Spring: November 1, priority; December 1, final
  • Summer: January 15, priority; April 1, final

*Candidates who submit a completed application by the priority deadline will automatically be considered for Graduate School and/or graduate program funding.

 

Required Undergraduate Courses

The following undergraduate courses are required for the graduate program. All required undergraduate courses should be completed prior to enrolling in graduate courses. Any exception requires permission of the graduate program committee.

Accounting:

  • Principles of Accounting
  • Intermediate Accounting
  • Accounting Information Systems
  • Cost Accounting
  • Federal Income Tax
  • Auditing

Business and Economics:

  • Macroeconomics
  • Microeconomics
  • Organizational Behavior
  • Marketing Concepts
  • Business Finance
  • Legal Environment of Business
  • Statistics

Transfer Credit Policy

The Master of Science in Accountancy does not accept graduate transfer credit from another institution.

Program Requirements
Program Learning Outcomes