The Shidler College of Business

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Academic Programs

Core Curriculum

Students may complete the MAcc on either a full-time or part-time basis. MAcc students who attend full time can normally complete the course requirements within 18 months, provided prior completion of all undergraduate pre-requisites. MAcc classes meet in the evenings during the week, generally Monday through Thursday, allowing students to work or intern during the day.

Five required core courses are in the Master of Accounting (MAcc). If a required course is waived, students substitute another course in the same area of study (at the same or higher level). Students are encouraged to select a concentration within the MAcc: financial reporting/auditing or taxation. The MAcc requires completing 30 credits, at least 18 credits of which are at the graduate level (600 or above).

  • If a student took a MAcc core course while an undergraduate and applied it toward the undergraduate degree requirements, the student needs to take an additional accounting elective as a graduate student in place of the core course. 
  • Students who did not complete an undergraduate degree in accounting must take 15 credits (5 courses) of introductory and intermediate accounting courses to qualify for continued study toward the MAcc. Students may complete these undergraduate deficiency courses as additional courses in the program.

ACC 407 Taxation of Business Entities (2)

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 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 460 B Managerial Accounting (Capstone) (1)

Lectures, discussions, case analysis. Integration of numerous elements of the accounting program. Current accounting issues discussed. Relevant topics for (B) managerial; (C) financial, (D) auditing and accounting information systems; (E) tax and ethics. Together with 460B, 460E, includes an emphasis on instruction in writing. Repeatable one time, credit earned for one time only. ACC majors only. A-F only. Pre: 418 (or concurrent), no waiver for (B), (C), (D); 401 and 418 (or concurrent, no waiver for (E). Co-requisites: C, D, and E for (B); B, D, and E for (C); B, C, and E for (D); B, C, and D for (E).

ACC 460 E Tax and Ethics (Capstone) (1)

Lectures, discussions, case analysis. Integration of numerous elements of the accounting program. Current accounting issues discussed. Relevant topics for (B) managerial; (C) financial, (D) auditing and accounting information systems; (E) tax and ethics. Together with 460B, 460E, includes an emphasis on instruction in writing. Repeatable one time, credit earned for one time only. ACC majors only. A-F only. Pre: 418 (or concurrent), no waiver for (B), (C), (D); 401 and 418 (or concurrent, no waiver for (E). Co-requisites: C, D, and E for (B); B, D, and E for (C); B, C, and E for (D); B, C, and D for (E).

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 648 Financial Analysis (1)

Analyses of a firm’s profitability, liquidity, and solvency using ratios and common size financial statements. Students are expected to find strengths and weaknesses of the firm based on their analysis. Repeatable one time. A-F only. Pre: 323. Co-requisite: 660.

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.