Core Curriculum

Students in the Jenkins MAC Program learn through the active integration of teaching, research and engagement - and benefit from both the research-based knowledge and real-world experience of our faculty, as well as our applied approach to learning.

Students must complete eleven courses to satisfy the degree requirements. To graduate from the program a GPA of 3.0 or higher is required. The program is designed to meet the provisions of the American Institute of Certified Public Accountants’ policy statement regarding certification.

Flexible Format

Students have the opportunity in the Jenkins MAC Program to choose a course format that best fits their lifestyle. Classes are offered on-campus and online with the ability to mix the type of delivery if desired. All courses are taught by the same renowned faculty – giving students a high quality education no matter what format they choose.

MAC Course Descriptions

Students take eight required MAC courses equal to twenty two credit hours. On campus courses (except for ACC 600) are offered either Monday/Wednesday or Tuesday/Thursday at different time periods: 1:30-2:45, 3:00-4:15, 4:30-5:45.

FALL SEMESTER

Currently taught by:
Bonnie Hancock
3 credit hours
Semesters offered: Fall/Summer 2
A study of key business decisions made and tools used by chief financial officers (CFO) in their executive management roles. Students will focus on managerial analysis tools (e.g.,business plans,budgeting) and finance issues (e.g. funding alternatives, treasury, and cash management). The course will include management skills related to the CFO, such as negotiations, leadership, delegation, interactions with boards, etc.
Currently taught by: Ernest Carraway
3 credit hours
Semesters offered: Fall/Summer 1
Federal income tax treatment of corporations, partnerships, estates, trusts, and profit and loss distributions to shareholders, partners and beneficiaries. Introduction to wealth transfer taxes and family tax planning.
Currently taught by: Kathy Krawczyk/Scott Showalter
Semesters offered: Fall
Research techniques applicable to tax laws, accounting standards, with emphasis on developing issues and facts, assessing authority, analytical skills, professional judgment, and formal communication of findings; use and application of traditional and computerized research databases; future of accounting discipline; ethics.
Currently taught by: Robin Pennington
3 credit hours
Semesters offered: Fall
Recognition of information technology risks. General and application internal controls for information systems environments. Client/server, end-user computing, and service bureau internal control environments. Computerized auditing techniques. Risks of emerging technologies.
Currently taught by: Kathy Krawczyk
1 credit hour
Semester offered: Fall
Knowledge and skills needed to advance professional accounting career. Strategic communication of self and ideas in professional and classroom settings. Diagnosis of organizational culture. Impression management and appropriate business behavior. Leadership of individuals, group dynamics and team building.

SPRING SEMESTER

Currently taught by: Ernest Carraway
3 credit hours
Semesters offered: Spring
The principles of statutory law and common law relevant to corporate and public accountants. Legal research.
Currently taught by: Bruce Branson
3 credit hours
Semesters Offered: Spring/Summer 1
This course provides a thorough study of accounting for equity method investments, business combinations, and preparation of consolidated financial statements for a parent corporation and one or more subsidiaries. The course examines several international accounting topics including accounting for foreign currency transactions, accounting for hedges (risk transfer) of exposed foreign currency positions, conversion of foreign currency financial statements to US $ statements, and the movement towards harmonization of accounting standards worldwide. We will also thoroughly explore the use of and required accounting for various derivative securities.
Currently taught by: Scott Showalter
3 credit hours
Semesters Offered: Spring / Summer 2
Current issues and regulation of the auditing profession; application of generally accepted auditing standards and determination of sufficient competent evidential matter including analytical procedures and statistical sampling. Auditor ethics, other auditing services, government auditing, compilation, review, and other attestation services.

Electives

Students are required to take three graduate-level courses as electives equal to nine hours. The majority of these courses are offered one day a week in the evenings. Students who choose a concentration will select electives focused on their specific concentration focus. Elective options may include ACC 520 – Advanced Management Accounting, or Jenkins MBA courses focusing on topics such as corporate finance, enterprise risk management, ethics, information technology, international finance, leadership and management, portfolio management, sustainability and tax and business strategy. Courses are also available through NC State University’s Department of Public Administration.