Auburn University Auburn University
Distance Undergraduate Accounting/MAc Prerequisites

Auburn University's School of Accountancy offers distance learning undergraduate accounting classes required to meet the 150-hour requirement for the Uniform CPA exam and to fulfill the concentration in accounting as defined by the Alabama State Board of Public Accountancy. Candidates who complete the concentration in accounting as defined by the Alabama State Board of Public Accountancy should be qualified to sit for the CPA exam in most states. For more information on a particular state, please visit the National Association of State Boards of Accountancy.

Candidates interested in applying to the MAc Program may complete the undergraduate accounting foundation prerequisites via distance learning at Auburn University. Candidates who haven't completed the program prerequisites must apply to the undergraduate program by following the application procedures below.

Admission Requirements for Undergraduate Distance Learning Accounting Classes

To be considered for admission to take the undergraduate accounting prerequisites to Auburn's MAc Program, a candidate must:

  • Have a four-year business degree from an accredited university. Candidates who have not completed the business foundation prerequisites will not be considered for admission.

  • Have acceptable overall and accounting grade point averages.

  • Send one official transcript from every university attended to the Office of Accounting Graduate Programs discussed below under application procedures.

  • Submit an Auburn University undergraduate admissions application discussed below under application procedures.

  • Have either USA or APO address only.

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Application Deadlines for Undergraduate Distance Learning Accounting Classes

To receive priority for consideration to take the undergraduate accounting foundation courses via distance learning, application materials must be postmarked by the following dates. On these dates, completed applications will be considered on a competitive basis. Applications postmarked after the priority date will be considered if space is available.

Semester to Enroll
Priority Deadline
Fall Semester
July 1
Spring Semester
November 1
Summer Semester
April 1

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Application Procedures for Undergraduate Distance Learning Accounting Classes

Prospective students MUST send all application materials including application fee to the following address:


Office of Accounting Graduate Programs
School of Accountancy
359 Lowder Building
Auburn University, AL 36849
Phone: (334) 844-6207
Fax: (334) 844-5875




Application Procedures for Applicants Other than Auburn Alumni:

1) Complete page three of the Undergraduate Admissions Paper Application, and send to the Office of Accounting Graduate Programs as noted above. Also, please indicate "Distance Learning" somewhere very legibly on page three of the paper application so we will know that you will not be an on-campus student. DO NOT APPLY USING THE UNDERGRADUATE ADMISSIONS ONLINE APPLICATION.

2) Email one-page resume and statement of purpose explaining your academic background and why you want to take the undergraduate accounting prerequisites via distance learning to mac@auburn.edu.

3) Send one official transcript from every university attended to the Office of Accounting Graduate Programs as noted above.

4) Attach a $25 application fee (check or money order - no cash) to the paper application. You may also charge your application fee to your Visa or MasterCard by providing your credit card information at the bottom of Page three of Undergraduate Admissions Paper Application.

5) To apply for financial aid, you must also contact the Auburn University Financial Aid Office. Distance learning students are eligible for student loans only. In addition, students seeking financial aid must enroll in at least five hours after being accepted to take classes in order to receive financial aid.

6) Distance learning students are not required to attend undergraduate orientation or submit an Auburn University Medical Form.

7) After you are admitted to Auburn University, you will be contacted by the Office of Accounting Graduate Programs regarding course enrollment.


Application Procedures for Auburn Alumni:

1) Complete the Application for Readmission, and mail to the Office of Accounting Graduate Programs as noted above.

2) Email one-page resume and statement of purpose explaining your academic background and why you want to take the undergraduate accounting prerequisites via distance learning to mac@auburn.edu.

3) Send one official transcript from every university attended to the Office of Accounting Graduate Programs as noted above.

4) No application fee is required for Auburn alumni.

5) To apply for financial aid, you must contact the Auburn University Financial Aid Office. Distance learning students are eligible for student loans only. In addition, students seeking financial aid must enroll in at least five hours after being accepted to take classes in order to receive financial aid.

6) Distance learning students are not required to attend undergraduate orientation or submit an Auburn University Medical Form.

7) After you are readmitted to Auburn University, you will be contacted by the Office of Accounting Graduate Programs regarding course enrollment.

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Course Fees

How much does each course cost?
Answer: 3 semester credit hours @ $598 per credit hour = $1,794 per course

The fee per semester credit hour is subject to change each year with the approval of the Auburn University Board of Trustees.

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Accounting Foundation Courses Offered Distance Learning

Course No. Course Name Credit Hours Prerequisite
ACCT 3113 Intermediate Financial Accounting I 3 ACCT 2110 Principles of Financial Accounting
ACCT 3123 Intermediate Financial Accounting II 3 ACCT 3113
ACCT 3213 Cost Accounting 3 ACCT 2210 Principles of Managerial Accounting
ACCT 3513 Accounting Information Systems 3 ACCT 3113
ACCT 3993 Advanced Business Law 3 ACCT 2990
ACCT 4313 Control, Assurance & Auditing of Acct Info 3 ACCT 3123
ACCT 4413 Income Tax I 3 ACCT 3113
ACCT 5133 Advanced Accounting Topics 3 ACCT 3123
ACCT 5313 Advanced Auditing & Assur. 3 ACCT 4313
ACCT 5423 Income Tax II 3 ACCT 4413
ACCT 5613 Govt. & NFP Accounting 3 ACCT 3123

The above on-campus classes are videotaped, and Distance students receive the class lectures via streaming video, or the student may choose streaming video and DVD. Distance students interact with faculty via phone office hours, email, and discussion boards on Blackboard. During fall and spring semesters, classes meet either twice a week (Mondays and Wednesdays or Tuesdays and Thursdays) for 1 hour and 15 minutes or three times per week (Mondays, Wednesdays, and Fridays) for 50 minutes each. Therefore, Distance students have either two or three lectures per week. Distance students employed full-time should take no more than two classes per semester during fall and spring.

OFFERING OF ACCOUNTING FOUNDATION COURSES VIA DISTANCE LEARNING By Semester (Tentative)
Fall Spring Summer
ACCT 3113
ACCT 3123
ACCT 3213
ACCT 3513
ACCT 4313
ACCT 4413
ACCT 5133
ACCT 5313
ACCT 5423
ACCT 3113
ACCT 3123
ACCT 3213
ACCT 3513
ACCT 3993
ACCT 4313
ACCT 4413
ACCT 5423
ACCT 3113 - 10 week session
ACCT 3123 - 10 week session
ACCT 3213 - 10 week session
ACCT 3513 - 10 week session
ACCT 4313 - 10 week session
ACCT 4413 - 10 week session
ACCT 5423 - 10 week Session
ACCT 5613 - 2nd five week session

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Frequently Asked Questions
  1. Why does a prospective Master of Accountancy (MAc) candidate need these six accounting foundation courses?

    Two Reasons: 1) the MAc Program curriculum builds upon the material taught in the six undergraduate accounting foundation courses, and 2) the CPA exam heavily tests the material covered in these courses.

  2. May I be accepted to the MAc Program before completing these courses? If not, why?

    No. Successful performance in the above courses is one of many criteria used in evaluating a MAc candidate's application package.

  3. How quickly may a candidate complete the six accounting foundation courses via distance learning before becoming an eligible candidate for the MAc Program?

    Students working full-time should take no more than two classes per semester.

  4. What steps should I take to enroll in these accounting foundation courses?

    For more information, click here.

  5. Why must a prospective MAc candidate apply to Auburn's Undergraduate Admissions in order to take the accounting foundation prerequisites to the MAc Program?

    Successful performance in the accounting foundation courses is one of many criteria used when evaluating a MAc candidate's application package. Also, to receive a graduate degree from Auburn University, a student must earn a cumulative GPA of 3.0 on a 4.0 scale on all courses taken. If at the end of any semester, the cumulative GPA falls below 3.0, the student will be placed on academic probation. Because the accounting foundation courses are very rigorous, it's in the student's best interest to take these courses with an undergraduate classification.

  6. How soon after enrolling in the undergraduate accounting foundation courses should a prospective MAc candidate apply to the MAc Program?

    At the beginning of the semester prior to completing the accounting foundation courses.

  7. Does the School of Accountancy offer an undergraduate degree in accounting via distance learning?

    No, the six accounting foundation courses are offered distance learning so that a prospective Master of Accountancy candidate may obtain the prerequisites to become a qualified applicant to the MAc Program.

  8. What is the cost per credit hour for taking a distance learning accounting course?

    $598 per credit hour or $1,794 per course. This fee is the same for both in-state and out-of-state applicants. The School of Accountancy reserves the right to change this fee each year.

  9. Is there financial assistance available for Distance students?

    Distance students may apply for student loans through Auburn University's Financial Aid office at http://www.auburn.edu/student_info/student_affairs/finaid/index.html. Students must be enrolled for at least two courses (six credit hours) to be eligible for student loans.

  10. How are the courses delivered to Distance students?

    On-campus classes are video-taped in the Lowder Business Building's state-of-the-art classroom facilities. Distance students are shipped DVDs within seconds of the on-campus lectures ending. Students may also view the on-campus lectures via streaming video. Students must have a high-speed internet connection, such as a cable modem, DSL, or T1 line, to utilize the streaming videos. Links to the streaming videos will be through WebCT. Students log on to WebCT through the main Auburn web page. Sudents' classes should appear with a streaming video link on the main page of the distance course. In order to protect Auburn's servers and to restrict the students connecting to distance students only, students are asked for their Auburn user IDs and passwords again after selecting a class meeting date.

    DVDs are mailed out with the frequency that the on-campus classes meet. Classes begin and end on the same day as the on-campus program. During fall and spring, on-campus classes meet twice a week (Mondays and Wednesdays or Tuesdays and Thursdays) for 1 hours and 15 minutes. Therefore, distance students receive two DVDs per week. Distance students employed full-time should take no more than two classes per semester during fall and spring. The majority of the summer semester courses are taught over a 10 week term. In order to offer the courses over a 10-week term, we roll forward the streaming videos from the previous spring semester. The undergraduate accounting foundation courses are so important to a student's success in the Master of Accountancy Program and on the Uniform CPA exam, that we believe taking these courses over a 10 week term as opposed to the normal five-week summer session provides students more time to gain a better understanding of the material. Distance students working full-time should take only two classes during the summer term. Students receive DVDs within 2-4 days normally. The streaming videos are available the same day of the on-campus lecture.

    Homework assignments and tests are the same as those for on-campus students and should be completed and mailed in by the due dates specified on the course syllabus.

    Tests are administered by an approved Test Proctor.

    Advisor and faculty set aside designated telephone office hours for distance students.

    Additional contact is facilitated through e-mail and web sites (commentary submissions, downloads of materials/handouts, homework assignments, etc...)


  11. How do I take exams?

    Distance learning students are required to have a test proctor. This person is usually someone at the student's place of employment.

    A TEST PROCTOR MUST BE AT LEAST ONE LEVEL ABOVE THE STUDENT OR A HUMAN RESOURCES/TRAINING/DEVELOPMENT REPRESENTATIVE FOR THE STUDENT'S COMPANY.

    If a test proctor has already been approved for a particular company, this person should act as proctor for all Graduate Outreach students in that company. In the event that two or more students at the same company were to take the same courses concurrently, the approved proctor would administer the tests to both students at the same time and place. Any exceptions must be approved by the Graduate Outreach Office in advance. If a test proctor cannot be secured from within the student's company, a local librarian, or a community college testing service department may be utilized.


    A test proctor must be willing and able to:

    Receive examination material from Auburn University.

    Administer examinations according to instructor guidelines included with each exam.

    Sign each exam cover sheet, attesting to the proper administration of the examination.

    Return tests to the address provided on the exam cover sheet.

    Give prior written notification (e-mail is acceptable) of discontinuation of Proctor Status. Any changes of proctor status should be addressed to Becky Young (Academic Evaluator)

    Maintain a file copy of all completed tests. This will serve as a back-up in the event of a test being lost and are to be held until a grade is assigned for the course. After a grade has been assigned for the course, the test files are to be destroyed.

    Communicate test due dates to students in a timely manner so any potential conflicts may be resolved prior to the due date.


  12. How do I get my books?

    You may order the required texts from the Auburn University Bookstore, J & M Bookstore, or Anders Bookstore (two local private book retailers). You may also order books from any national source. However, be sure you have the correct Title/Author/ISBN number before ordering from another source outside of Auburn.

    There are TWO ways to order from the AU Bookstore:

    Go to http://www.aubookstore.com and order your book on-line by submitting the order form provided on that page. Your order may be charged to your Bursar bill or you may use your credit card.

    Dial the toll free number to the AU Bookstore, 877-278-2337 and ask for Kim Hawkins to order your textbooks for you. She handles all of the Graduate Outreach Program's orders personally.

    PLEASE CALL Kim Hawkins at the AU Bookstore, Anders or J&M at their 800 numbers to report problems with book shipments or charges.

    To order from J&M Bookstore: Online: http://www.jmbooks.com, or call their Toll Free Number, 800-323-1405.

    To order from Anders Bookstore: Online: http://www.anders-bookstore.com, or call their Toll Free Number, 800-Anders1 (263-3771).


  13. Are the undergraduate accounting foundation courses offered via distance learning different from the courses offered on-campus?

    No, the distance learning courses are the same as the on-campus courses in accreditation, content, expectations and appearance. Transcripts for distance students are also the same as transcripts for on-campus students. Distance students are required and expected to meet high academic standards in the same manner as our on-campus students. Distance students follow the same academic calendar as on-campus students.

  14. Do I receive graduate credit towards the MAc degree for taking the undergraduate accounting foundation courses via distance learning?

    No, the student receives undergraduate college credit when completing the accounting foundation courses and meets the prerequisites for the MAc Program.

  15. How much study time outside of watching the lectures on DVD do you recommend?

    Three to four hours for every one hour in class.

  16. Other than purchasing the textbook, do you recommend any other course materials?

    Yes, a student should order the following Gleim Exam Questions & Explanations Books. You do not need to purchase the software, only the books. Click on the hyperlinks below:

    ACCT 3113 and ACCT 3123 Intermediate Accounting I and II
    ACCT 3213 Cost Accounting
    ACCT 4313 Audit
    ACCT 4413 Income Tax I

    You will not need to purchase a Gleim book for the ACCT 3513 Accounting Information Systems course. For the other courses, these books are essential for success.


  17. What study approach do you recommend for the undergraduate accounting foundation courses?

    The key to success when taking an accounting course is repetition. To get the repetition that you need, follow the suggested study approach below.

    1. Before you view a lecture, QUICKLY read the assigned material in order to be familiar with the concepts and terminology.

    2. View the lecture on the assigned reading material.

    3. Reread the assigned material again VERY THOROUGHLY and make yourself a condensed outline of the chapter.

    4. Begin to work your homework assignments while referring back to examples in the chapter.

    5. Reread the material and review before the exam. (Don't rework the same homework problems over and over. When you do this, you are memorizing which doesn't work in accounting. Try and work different exercises/problems at the end of each chapter.)

    6. Study Gleim Questions discussed in the FAQ #16.


If you have questions, please contact the Office of Accounting Graduate Programs at mac@auburn.edu or call (334) 844-6207.