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Poole College of Management
Jenkins Master of Accounting (MAC)

Undergraduate Prerequisites

The MAC Program requires that students complete seven prerequisite courses prior to starting graduate level courses.

Applicants may be accepted to the program prior to the completion of all seven prerequisites, but will not be admitted to 500-level courses until all the prerequisites are completed. A C- or higher must have been received in any prerequisite classes already taken.

  • ACC 210, 220 and MIE 305 can be taken at NC State, another college, university or community college.
  • ACC 310, 311, 330, 450 must be taken at a four-year college, university or Wake Technical Community College.

Students can enroll in these prerequisite courses at NC State University through the Non-Degree Studies Program. The courses can also be taken online through the ASAP Online Prerequisite Program.

Wake Tech Course Equivalents:

ACC 210 Financial Reporting – ACC 120
ACC 220 Managerial Accounting – ACC 121
ACC 310 Intermediate I – ACC 220*
ACC 311 Intermediate II – ACC 221*
ACC 330 Tax – ACC 129*
ACC 450 Audit – ACC 269*
MIE 305 Business Law – BUS 115

*Note that while these Wake Tech courses satisfy the MAC prerequisites, they can NOT be used to satisfy undergraduate degree requirements at NC State.

ASAP: Online Prerequisite Program

The ASAP Program is designed for non-accounting majors who have been admitted to the Online or On-Campus Jenkins MAC Program. The program is intended to provide coverage of fundamental undergraduate concepts/topics necessary for MAC core courses and electives.

Learn more

Prerequisite Courses

3 credit hours
Co-requisites: May be taken along with ACC 220
Semesters Offered: Fall, Spring, Summer
Financial reporting concepts, the accounting information generating process, reporting practices, financial statement preparation, and the interpretation and analysis of financial statements. Basic accounting principles and concepts, the accounting cycle, income measurement, and internal controls.

3 credit hours
Semesters offered: Fall, Spring, Summer
Analysis of accounting data that are useful in managerial decision making and in the control and evaluation of the decisions made within business organizations. An introduction to basic models, financial statement analysis, cost behavior analysis and cost control procedures.

3 credit hours
Prerequisites: ACC 210 with a grade of C+ or better
Semesters Offered: Fall, Spring, Summer
Measurement and reporting issues related to cash, accounts receivable, inventories, operating and intangible assets, current and noncurrent liabilities, and stockholders’ equity.

3 credit hours
Prerequisites: ACC 310 with a grade of C- or better
Semesters Offered: Fall, Spring and Summer
Theory and professional standards for analyzing and reporting financial topics beyond the balance sheet. Measurement and reporting issues related to leases, pensions, deferred taxes and cash flows are examined.

3 credit hours
Prerequisites: ACC 210 with a grade of C- or better
Semesters offered: Fall, Spring, Summer
Basic income tax principles and procedures (including research and planning) with an emphasis on all types of entities and business transactions. Exposure to a range of tax concepts within the framework of financial reporting.

3 credit hours
Prerequisites: ACC 311 with a grade of C- or better
Semesters offered: Fall, Spring, Summer
Introduction to assurance services objectives, theory, and practices. Focuses on developing skills for interpreting business strategies and identifying related business risks, describing internal control solutions to those risks, identifying evidential sources, providing assurance about those risks and controls, and designing strategies to provide assurance services about the reliability of business information.

3 credit hours
Legal principles affecting the conduct of trade related to accountants. Personal and real property; contract law; negligence and accountants legal liability; business and the Constitution.

International Students

International students who have completed one year or more of full-time study as a degree- seeking student in a US four-year institution are not required to submit TOEFL or IELTS scores.

An official copy of the applicant’s TOEFL scores should be sent to The Graduate School, DI code: 5496.

The Graduate School
North Carolina State University
1020 Main Campus Drive, room 2300A
Campus Box 7102
Raleigh, NC 27695-7102

  • International transcripts require WES (or a similar service) evaluations so the admissions committee is informed of their equivalency to U.S. academic credits.  Official copies should be sent to NC State’s Graduate School, with unofficial copies attached to the transcripts supplied with the application materials.
  • In need of additional time and support to strengthen your academic English skills? International students may qualify for graduate conditional admission through the NC State Intensive English Program.

International students WITH accounting degrees

Students must complete three accounting classes that are considered prerequisites for the program in the United States – Business Law (MIE 305), Income Tax (ACC 330) and Auditing (ACC 450). Prerequisite classes must be completed before the fall semester in which you would start the MAC Program.

International students WITHOUT an accounting degree

Admission is contingent upon completion of  the seven prerequisite courses which include accounting and other courses that are the equivalent of those required for an undergraduate degree in accounting at NC State.

Additional Resources: NC State Office of International Student Services