Concentrations & Electives

MAcc students must complete 15 hours of elective courses, listed below, at least 9 of which must come from accounting. Six hours must come from courses comprising a concentration in either Financial Reporting/Auditing, Tax, or Data Analytics. Six additional hours of electives are required to complete the MAcc's 30 hours.

Financial Reporting/Auditing Concentration

  • ACC 610, 619, 620, and 635

Tax Concentration

  • ACC 407, 631, 638, and 639
    - (Acc 638 and 639 usually alternate every other summer)

Data Analytics Concentration (for students starting Fall 2018)

  • Acc 649, ITM 686 (Data Analytics)

Additional Electives

Six hours of additional electives may come from any combination of the following:

  • Accounting electives in any concentration,
  • An Internship ACC 695 or BUS 695
    (1-3 hours, but limited to one internship),
  • Other accounting courses (such as Acc 413 - Law for the Accountant),
  • Any 400-600 level courses from Shidler College of Business: BLW, FIN, HRM, ITM, MGT, MKT, and RE.

    • But MAcc electives do NOT include MBA core classes, such as (BUS 610-629, 660, 695, and 696B/C or HRM 668 or MGT 650).

  • Courses outside of business are accepted from:
    • (1) PACE (Pacific Asian Center for Entrepreneurship)
    • (2) UH-Manoa Richardson School of Law, or
    • (3) Communicology (formely speech)
    • (4) Students may petition for recognizing other graduate courses at UH having potential relevance to accounting, such as economics for transfer pricing work and Computer Science for IT audit work
  • Special Rules for Transfer Credit and Electives

  • MAcc students may transfer up to 9 credit hours of equivalent graduate-level coursework (600-800 level) from an AACSB-accredited program (if "B" or better),

    • but only with the approval of the SOA Director and Shidler College Master Programs Director, and requested before the start of the student's second semester. 

  • A maximum of two elective courses may come from the 400-level. All 400-level courses (except undergraduate deficiencies) require signed approval. 

  • A maximum of two non-accounting electives will apply toward the MAcc degree.

  • A maximum of two ACC 690 Special Topic courses will apply toward the MAcc degree; they may apply to the concentration.

Master of Accounting Elective Courses

ACC 407 - Taxation of Business Entities (3)

A survey of the general concepts, rules, and practices involved in the taxation of sole-proprietorships, corporations, partnerships, and subchapter S corporations. Pre: 401 with C- or better.

ACC 610 - Corporate Governance (3)

Recognition and understanding of the complex and critical issues of international corporate governance, financial reporting and ethical conduct. Included the basic structure of corporate governance in the U.S., major European markets, and Asia. Also covers roles of internal and external stake holders, regulators and gate-keepers in each world region.

ACC 619 - Advanced Auditing (3)

Focuses on auditing processes, standards and guidance specific to IT risks. Exposure to advanced IT audit software and its practical application and real world IT audit issues. Pre: 418 or 585 with C- or better, or consent.

ACC 620 - Global Accounting (3)

Theory and fundamental causes of international variations in accounting. Special emphasis on problems such variations create for financial reporting, control, and decision-making within multinational business enterprises. Pre: 323 or 582 with C- or better, or consent.

ACC 631 - Tax of Partners/Partnerships (2)

Examines advanced topics in federal taxation of partners and partnerships regarding the contribution, operation, and distribution from partnerships and transfers of partnership interests. Pre: 407 with C- or better.

ACC 635 - Advanced Public Sector Accounting (3)

Provides the tools necessary for understanding the principles of fiscal accountability and reporting in governmental and not-for-profit organizations. Pre: 415 or 582 with C- or better, or consent.

ACC 638 - Estate and Gift Taxation and Planning (2)

Examines estate and gift tax provisions and basic estate planning techniques to save taxes and avoid probate. Overviews generation-skipping transfer taxes and income taxes on estates and trusts. Pre: 401 or 584 with C- or better, or consent.

ACC 639 - Multijurisdictional Taxation (2)

Examines international, state, and local tax issues. Topics include U.S. International taxation of in- and out-bound transactions, sourcing of income and deductions and nexus. Pre: 401 with C- or better.

ACC 695 - Accounting Internship (1-3 variable)

On-the-job experience in the accounting community. Necessary evaluation reports and meetings with faculty advisor required. Pre: consent.