2013–2014 Master of Accountancy (MAcc)

Program Goals | Requirements | MACC Course Descriptions | Baccalaureate Accounting Course Descriptions

Dean: Jin Wang
MAcc Program Faculty Chair: Richard Henage
Graduate Business Programs Coordinator:  Baptiste Prevot
Graduate Business Programs Assistant Coordinator: Diana Dani
Faculty: Gaylen Bunker, Rich Collins, Gregory Gagne, Jennifer Harrison, Richard Henage, Dara Hoffa, Lauren Lo Re, Richard Parsons, Rob Patterson, Alan Rogers, Don Saxon, Michael Sutton, Jerry Van Os

The Master of Accountancy is designed to meet the needs of students interested in a professional career in accounting. This program is unique in the sense that it recognizes the highly integrated relationship between the disciplines of accounting and information systems which has evolved in the recent past. Students completing this program will be well prepared to sit for the CPA exam and positioned to accept high-level leadership roles in either public accounting or corporate environments.

Program Goals

The modern profession of accounting requires professionals to assure and preserve the integrity of business processes which have become increasingly dependent on information systems. In order to effectively work in the modern accounting environment, it is critical that professionals understand the design, implementation and use of these information systems. The Master of Accountancy acknowledges this reality explicitly and insures that students are always among the best prepared professionals.

Upon completion of the Master of Accountancy, students will be able to:

Program Requirements

The program requires 30 credits for those students who have completed a bachelor’s degree in Accounting, which typically includes a course in Accounting Information Systems. It is expected that these students will complete the program in one calendar year. Students with other academic preparation are also encouraged to apply, and complete additional credits of prerequisite course work. Admitted students will be officially informed which, if any, prerequisite classes are required at the time of admission. Admission to the program is possible during Fall, Spring and Summer semesters. The typical expected credit load per semester is 12 credits in Fall, 12 credits in Spring, and 6 credits in the Summer.

Requirement Description
Credit Hours Prerequisites

I. Prerequisite Courses
(for students without a Bachelor’s Degree in Accounting)*

ACCT     213     Accounting Principles (4)—offered fall, spring, and summer    
ACCT     350     Intermediate Accounting I (4)—offered fall and spring                                     ACCT 213; ACCT 350 prior to ACCT 360
ACCT     360     Intermediate Accounting II (4)     ACCT 213; ACCT 350
ACCT     454     Auditing (4)—offered fall and summer     ACCT 360
ACCT     467     Accounting Information Systems (4)—offered fall and spring   ACCT 213, IRM 200
ACCT     474     Individual Income Taxes (4)—offered fall      ACCT 213
ACCT     495     Advanced Accounting (3)      ACCT 360
II. Required Courses 24  
MACC    601     Internal Reporting and Business Control (2)   concurrent with MACC 602
MACC    602     Information Technology in the Business Environment (2)   concurrent with MACC 601
MACC    603     Financial Reporting and Control I (2)            concurrent with MACC 604
MACC    604     Financial Reporting and Control II (2)     concurrent with MACC 603
MACC    605     Accounting Ethics (2)          
MACC    606     Business Regulation (2)         
MACC    607     Taxation of Business Organizations (4)       
MACC    608     Auditing and Attestation I (2)     concurrent with MACC 609
MACC    609     Auditing and Attestation II (2)        concurrent with MACC 608
MACC    635     Executive Financial Decision Making (2)        
MACC   658      Communication and Interpersonal Skills (2)       
III. Elective Courses 6  
Students must choose three of the following electives    
MACC    562     Investments and Analysis (2)    
MACC    624     Financing New Ventures (2)    
MACC    631     Business Valuation (2)    
MACC    632     Mergers and Acquisitions (2)    
MACC    634     Business Plan Development (2)   MBA 620C, 625C, 645C
MACC    637     Negotiations and Persuasion (2)—offered spring    
MACC   640      Managing Processes (2)    

*Students entering with a bachelor’s degree in Accounting from an AACSB or ACBSP accredited institution will not be required to take prerequisites. Students without a bachelors degree so specified will be notified which prerequisite classes will be required based upon a review of transcripts by the Bill and Vieve Gore School of Business. For an initial assessment please contact the Graduate Programs Coordinator of the School. Prerequisite courses are charged at the normal undergraduate rate.

Recommended Plan of Study for MACC

Fall Block 1

Fall Block 2

Sprint Block 1 Spring Block 2 Summer Semester

MACC 601
MACC 602
MACC 635

MACC 603
MACC 604
MACC elective

MACC 605
MACC 658
MACC elective

MACC 606
MACC 607

MACC 608
MACC 609
MACC elective