MACC Course Requirements

Candidates with an undergraduate degree in accounting must successfully complete a minimum of 30 graduate credits.
Candidates with an undergraduate degree in a field other than accounting must complete additional prerequisites dependent upon previous courses taken.

Courses

After admission and during their first period of enrollment, all students are required to successfully complete an elementary statistics course (with the exception of those who have previously completed a statistics course with a grade of B or better).

All candidates for the MACC must present or fulfill the following requirements:

Business Foundation Courses

These courses are required of every student unless they can be waived.

As a general policy, the courses upon which waivers are claimed must have been taken within 7 years of enrollment in the program with a grade of “B” or better. A final decision regarding a waiver is based on an evaluation of each student’s total educational and professional background.

  • ACCT 221 Financial Accounting
  • ACCT 222 Management Accounting
  • BCIS 338 Business Information Systems I
  • BCIS 485 Enterprise Resource Planning
  • BLAW 316 Legal Environment of Business
  • ECON 251G Principles of Macroeconomics
  • ECON 252G Principles of Microeconomics
  • FIN 341 Financial Analysis and Markets
  • MGT 309 Human Behavior in Organizations
  • MKTG 303 Principles of Marketing

Accounting Prerequisite Courses

  • ACCT 301 Financial Accounting I
  • ACCT 302 Financial Accounting II
  • ACCT 351 Accounting Systems
  • ACCT 353 Cost Accounting
  • ACCT 403 Federal Taxation I
  • ACCT 451 Auditing Theory and Practices
  • One Upper Division Accounting Elective

Graduate-level Core and Elective Courses (30 Credits)

The Graduate School requires students maintain a GPA of at least 3.0.

In addition, the department requires that every Master of Accountancy degree candidate maintain at least a 3.0 GPA in all accounting courses used to satisfy the core and elective course requirements.

Specific courses to be completed by each candidate will be determined in the advisement process.

Core Courses. Each student must complete 21 credits in accounting courses numbered above 503 (excluding ACCT 510).

Elective Courses. All students must complete a total of 9 additional credits in other courses. Three of these credits must be in ACCT 510 Technical and Professional Communication for Accountants. Electives will be determined individually for each student and will include no more than 3 credits in accounting.

Comprehensive Examination

Satisfactory performance on a comprehensive examination is required for the degree.

Thesis

No thesis is required; however, under special approval, a candidate may elect to write a thesis (ACCT 599). Up to 6 credits may be earned for the thesis.