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You’ll round out your studies in the MAC Program with electives. These courses truly represent the unique character that sets the UNC Master of Accounting Program apart.

Covering topics as varied as contract law, derivatives and securities, and negotiation techniques, the electives available to you create opportunities to customize your degree to your interests even more.

Numerous electives are available, including Financial Statement Analysis, Economics, Governmental Accounting, Business Law and Commercial Transactions, Securities Regulation and Business Entity Choice, Negotiations, and several other business-centric courses.

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Accountants deal with the law in some way nearly every day: Tax matters, business structures, transactions and many other common activities are governed by state and federal laws and regulations. UNC’s legal electives cover topics such as contracts and securities law, and provide you opportunities to better understand the legal context. That in turn helps you become a more effective, knowledgeable business advisor.

Governmental Accounting

Accounting is just as essential in the public sector as the private sector. Government officials need accurate financial information to make good decisions; elected leaders and the public want to understand how tax dollars are spent. Nonprofit organizations have similar needs. However, government accounting methods and standards differ from those used in private industry. Students who take this course will be prepared to work in government roles and to serve public sector clients.


Economics is the study of how resources are allocated and decisions are made. The elective in economics provides a grounding in economics theories and introduces the tools economists use to model markets and other activities. Understanding macroeconomics and microeconomics helps you better understand the context in which all business activities take place. Accountants with a grounding in economic principles are better prepared to offer sound advice to individuals and businesses.


Negotiation is a useful skill for accountants. A senior partner may be involved in negotiating client contracts or job offers. A young professional may need to negotiate access to information or people during an audit. This elective provides an introduction to negotiation principles as well a heavy dose of practical negotiation strategies and tactics. You might even find yourself using some of these skills in your personal life, whether negotiating a salary offer or preparing to buy your first home.


Finance is closely linked to many accounting activities. MAC students have the choice to take a number of advanced finance electives to deepen their knowledge of this field. Students can study advanced finance, learn about modeling, delve into derivatives, study business valuation, examine behavioral finance and more. Advanced finance knowledge can provide you more insight into tax, audit and other work, as well as prepare you for senior jobs in corporate finance.


Not every MAC graduate aspires to become a senior executive, but all accountants need leadership skills. New accountants often start working in large, global firms, where they must deal with their own managers and colleagues as well as other accountants and executives at client companies. Being effective and successful in this environment requires you to understand the larger organizational context. It also requires you to manage yourself and work effectively with others to meet your objectives. The leadership development electives offered to MAC students are designed to help you be more successful on your first day on the job, as well as later in your career.

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