MAcc Core Curriculum

Students may complete the Master of Accounting (MAcc) on either a full-time or part-time basis. Full-time MAcc students can normally complete the MAcc within 18 months, provided the student completed all undergraduate pre-requisites. MAcc classes meet in the evenings during the week, generally Monday through Thursday, enabling students to work or intern during the day.

The MAcc requires completing 30 credit hours, at least 18 credits of which are at the graduate level (600 or above). This does not include courses taken at the undergraduate level.

  • Substitute Courses: If a student took a MAcc core course while an undergraduate and applied it toward the undergraduate degree requirements, the student must substitute additional accounting elective(s) earned as a graduate student in place of the core course. 
  • Deficiency Courses: Students lacking an undergraduate degree in accounting must complete 15 credit hours (5 courses) of basic accounting courses in order to qualify for continued study toward the MAcc. Students may complete these undergraduate deficiency courses as additional courses while in the MAcc program.

 

Master of Accounting Core Required Courses

ACC 413 - Law for the Accountant (3)

Intensive study of areas of law of importance to accountants. Particular attention is given to principles of law relating to contracts, sales, commercial paper, secured transactions, property, legal entities, agency, securities, and accountant's legal liability. Pre: BLAW 200 or consent.

ACC 415 - Advanced Financial Accounting (3)

Accounting topics relating to consolidation requirements and introduction to the fundamentals of fund accounting, including the general fund, restricted funds, debt service funds, enterprise funds, general long-term account group, general fixed assets accounting group, and accounting entries for encumbrances. Pre: 323 with C- or better.

ACC 616 - Accounting Theory and Development (3)

History and theoretical background of accounting standards. Including accounting theories, formulating and testing theories; scientific, pragmatic, syntactic and semantic theories; normative and positive theories. Literature supportive and critical of accounting theories and standards. Pre: 323 or 582 with C- or better, or consent.

ACC 625 - Accounting and Tax Research (3)

In-depth examination of tax and accounting research, IRC, and SEC procedures. Extensive practice in issue identification, reading and analyzing primary authority, and communicating results. Credit not given for both 606 and 625. Pre: 401 or 584 with C- or better, orientation program, or consent.

ACC 660 - Analysis and Decision-Making (2)

Integrates learning through analysis and communication of comprehensive business problems. Stresses research, critical thinking, and analytical and communication skills applied to contemporary accounting and tax issues. Pre: 625 (or concurrent), must be taken concurrent with 648, no waiver.