Curriculum - Wingate University
Source: https://www.wingate.edu/academics/graduate/master-of-accounting/courses
Archived: 2026-04-23 17:16
Curriculum - Wingate University
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Curriculum
MAC At-a-Glance
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CURRICULUM
Our MAC curriculum is taught by accounting faculty who combine academic and practitioner-oriented experience:
Consists of 30 credit hours which includes ten three-credit courses
The eight courses offered in the Fall and Spring semesters are delivered live-online or face-to-face based on student choice; the two classes offered in the Summer semester are offered via totally remote delivery
CPA exam preparation is a key component of curriculum course work
Fulfills the 150 credit hour requirement and prepares students to sit for the CPA exam
COURSE SEQUENCE
The Master of Accounting degree is offered as both a two-year or a one-year program:
Students may start the program during any semester, with classes that commence each Fall (August), Spring (January), and Summer (May)
Classes are offered during weekday evenings beginning at 6 p.m. during the Fall, Spring, and Summer
The two-year sequence for working professionals includes two classes in the Fall and Spring semesters (two nights per week), one or two classes in the Summer, and is completed in two years
The one-year sequence includes four classes in the Fall and Spring semesters (four nights per week), one or two classes in the Summer, and is completed in just one year
MAC Course Sequencing
Accounting 621: Advanced Accounting I
Accounting 622: Advanced Accounting II
Accounting 628: Modeling of Advanced Tax Issues
Accounting 629: Advanced Taxation of Business and Property
Accounting 631: Advanced Auditing
Accounting 641. Advanced Accounting Information Systems & Information Technology Risks and Controls
Accounting 651: Advanced Managerial Accounting
Accounting 652: Advanced Data Analytics & Accounting Applications
Accounting 688: Financial Statement Concepts and Analysis
Accounting 690: Accounting & Tax Research
This course studies advanced accounting topics. Accounting for derivatives and cash flow/fair value hedge accounting will be covered. Foreign currency transactions and currency hedging will be covered. Translation of foreign currency financial statements and partnership accounting will be studied. Additional advanced or intermediate topics such as accounting for income taxes, pensions, leases, and accounting changes may also be covered.
Credit: 3 hours
Study of the accounting for business combinations and consolidated financial statements. Accounting for governmental and non-for-profit entities will also be covered.
Credit: 3 hours
This course studies advanced issues of federal taxation for individuals and business entities. A significant learning goal will be modeling key tax relationships for tax planning and tax compliance.
Credit: 3 hours
This course studies federal income taxation of corporations, partnerships, and S corporations related to formation, operation, distributions and liquidation. Additional topics from income taxation of property will be covered and selected other topics from tax compliance and tax research may also be covered.
Credit: 3 hours
Study of advanced auditing issues including legal liability, professional ethics, attest function, assurance and other accounting services, licensing and disciplinary actions, internal controls, sufficient and competent audit evidence, and information systems.
Credit: 3 hours
This course will provide the students an opportunity to develop deeper technical skill sets related to the inner workings of accounting information systems. Students will focus on transaction cycles, automated controls related to key transaction cycles, and the processing of these cycles through the accounting information systems. Students will examine processes related to collecting, organizing, and analyzing accounting reports produced via the system. Information Technology (IT) Risks and Controls is a study of how business strategies use IT as an efficient enabler of redesigned core business processes. Students will focus on how the use of IT affects risk management by eliminating certain risks and introducing others. Students will examine the key IT domains of governance, user/information security, program change control, and operations among others.
Credit: 3 hours
Study of concepts and techniques impacting the business and regulatory environment. Topics include internal control and enterprise risk management; cost measurements and performance techniques for special situations; project management; ethics, professional, and legal responsibilities; and risks and controls related to accounting information systems and communications.
Credit: 3 hours
This course will expose students to advanced quantitative and analytical skills designed to help candidates make well-informed, data-driven decisions while considering key objectives, alternatives, constraints, and uncertainty or risk. Students successfully completing this course will be better equipped to scope quantitative problem sets and be able to recognize when and where quantitative methods should be included in the decision-making process. Topics will come from both deterministic and stochastic areas. Students will utilize software to analyze and report complex data solutions that can be applied to executive decision-making.
Credit: 3 hours
This course focuses on recognizing and exploring financial statement concepts, as well as applying appropriate analysis techniques to financial statements. This course serves as a capstone course as it integrates skills and techniques mastered in other courses in the program. This course serves the very important role of ensuring students leave the program with a practical understanding of financial statements, their key concepts, and the abilities to effectively interpret and examine them.
Credit: 3 hours
This course focuses on developing the necessary research skills for today’s professional accounting environments. Research skills are in demand in both accounting (which includes audit) and tax-based environments. This course provides foundational research concepts and techniques for students to understand the research process. This course then provides practical scenarios and situations to which students will apply the research process and produce analysis and information that could be used in real-world settings.
Credit: 3 hours
Questions?
Mark Bryant
(704) 233-6003
mbryant@wingate.edu
Wingate University
Porter B. Byrum School of Business
Master of Accounting Program
316 North Main Street
Wingate, NC 28174
Skip To Main Content
Curriculum
MAC At-a-Glance
Request information
apply
CURRICULUM
Our MAC curriculum is taught by accounting faculty who combine academic and practitioner-oriented experience:
Consists of 30 credit hours which includes ten three-credit courses
The eight courses offered in the Fall and Spring semesters are delivered live-online or face-to-face based on student choice; the two classes offered in the Summer semester are offered via totally remote delivery
CPA exam preparation is a key component of curriculum course work
Fulfills the 150 credit hour requirement and prepares students to sit for the CPA exam
COURSE SEQUENCE
The Master of Accounting degree is offered as both a two-year or a one-year program:
Students may start the program during any semester, with classes that commence each Fall (August), Spring (January), and Summer (May)
Classes are offered during weekday evenings beginning at 6 p.m. during the Fall, Spring, and Summer
The two-year sequence for working professionals includes two classes in the Fall and Spring semesters (two nights per week), one or two classes in the Summer, and is completed in two years
The one-year sequence includes four classes in the Fall and Spring semesters (four nights per week), one or two classes in the Summer, and is completed in just one year
MAC Course Sequencing
Accounting 621: Advanced Accounting I
Accounting 622: Advanced Accounting II
Accounting 628: Modeling of Advanced Tax Issues
Accounting 629: Advanced Taxation of Business and Property
Accounting 631: Advanced Auditing
Accounting 641. Advanced Accounting Information Systems & Information Technology Risks and Controls
Accounting 651: Advanced Managerial Accounting
Accounting 652: Advanced Data Analytics & Accounting Applications
Accounting 688: Financial Statement Concepts and Analysis
Accounting 690: Accounting & Tax Research
This course studies advanced accounting topics. Accounting for derivatives and cash flow/fair value hedge accounting will be covered. Foreign currency transactions and currency hedging will be covered. Translation of foreign currency financial statements and partnership accounting will be studied. Additional advanced or intermediate topics such as accounting for income taxes, pensions, leases, and accounting changes may also be covered.
Credit: 3 hours
Study of the accounting for business combinations and consolidated financial statements. Accounting for governmental and non-for-profit entities will also be covered.
Credit: 3 hours
This course studies advanced issues of federal taxation for individuals and business entities. A significant learning goal will be modeling key tax relationships for tax planning and tax compliance.
Credit: 3 hours
This course studies federal income taxation of corporations, partnerships, and S corporations related to formation, operation, distributions and liquidation. Additional topics from income taxation of property will be covered and selected other topics from tax compliance and tax research may also be covered.
Credit: 3 hours
Study of advanced auditing issues including legal liability, professional ethics, attest function, assurance and other accounting services, licensing and disciplinary actions, internal controls, sufficient and competent audit evidence, and information systems.
Credit: 3 hours
This course will provide the students an opportunity to develop deeper technical skill sets related to the inner workings of accounting information systems. Students will focus on transaction cycles, automated controls related to key transaction cycles, and the processing of these cycles through the accounting information systems. Students will examine processes related to collecting, organizing, and analyzing accounting reports produced via the system. Information Technology (IT) Risks and Controls is a study of how business strategies use IT as an efficient enabler of redesigned core business processes. Students will focus on how the use of IT affects risk management by eliminating certain risks and introducing others. Students will examine the key IT domains of governance, user/information security, program change control, and operations among others.
Credit: 3 hours
Study of concepts and techniques impacting the business and regulatory environment. Topics include internal control and enterprise risk management; cost measurements and performance techniques for special situations; project management; ethics, professional, and legal responsibilities; and risks and controls related to accounting information systems and communications.
Credit: 3 hours
This course will expose students to advanced quantitative and analytical skills designed to help candidates make well-informed, data-driven decisions while considering key objectives, alternatives, constraints, and uncertainty or risk. Students successfully completing this course will be better equipped to scope quantitative problem sets and be able to recognize when and where quantitative methods should be included in the decision-making process. Topics will come from both deterministic and stochastic areas. Students will utilize software to analyze and report complex data solutions that can be applied to executive decision-making.
Credit: 3 hours
This course focuses on recognizing and exploring financial statement concepts, as well as applying appropriate analysis techniques to financial statements. This course serves as a capstone course as it integrates skills and techniques mastered in other courses in the program. This course serves the very important role of ensuring students leave the program with a practical understanding of financial statements, their key concepts, and the abilities to effectively interpret and examine them.
Credit: 3 hours
This course focuses on developing the necessary research skills for today’s professional accounting environments. Research skills are in demand in both accounting (which includes audit) and tax-based environments. This course provides foundational research concepts and techniques for students to understand the research process. This course then provides practical scenarios and situations to which students will apply the research process and produce analysis and information that could be used in real-world settings.
Credit: 3 hours
Questions?
Mark Bryant
(704) 233-6003
mbryant@wingate.edu
Wingate University
Porter B. Byrum School of Business
Master of Accounting Program
316 North Main Street
Wingate, NC 28174