Degree Requirements

//Degree Requirements
Degree Requirements2019-01-24T11:32:18+00:00

Degree Requirements

The MAcc Program offers a number of emphasis areas for students to choose from in order to focus their program of study. Regardless of which emphasis area the student chooses, the MAcc remains a 30-credit program. Degree requirements will vary based on which emphasis area the student chooses.

All emphasis areas can be completed in the evening/part-time program, with exception of the the tax emphasis.

Throughout the program, students work with their academic advisor to determine the best time to take each core course and explore elective options. See the class catalog and schedule to find course descriptions and to learn which courses will be offered in upcoming semesters.

An auditor works with clients, reviewing their procedures and financial statements to ensure they are adhering to GAAP and are in compliance with external and internal controls. Auditing involves analysis and evaluation of the validity of organizational information and systems. External auditors work for an accounting firm and often travel to client sites. Internal auditors work within a company to ensure controls are in place to protect assets. Auditors may search for fraud or risky financial actions within their client’s structure and then advise the organization on ways to operate more effectively.

Core Courses Requirements: The following are core courses for the Financial / Audit degree. You must have taken all of the courses below totaling 12 credits.

  • ACCTG 6610 – Reading & Interpreting Financial Statements (3.0)
  • ACCTG 6510 – Cases in Auditing/Systems (3.0)
  • ACCTG 6620 – Business Valuation & Analysis (3.0)
  • ACCTG 6732 – Corporate & LLC Taxation (3.0) or ACCTG 6735 – Business & Tax Strategy (3.0)

Total Core Credits: 12.0

Electives Requirements: Financial / Audit students are required to have 18 elective credits overall. At least half (9.0 elective credits) must be taken in the accounting department.

  •  9.0 Accounting Electives (ACCTG 6002 and above)
    • Some students have an ACCTG 5000 level class they have to take in their graduate program to finish the pre-requisites to the MAcc program (most often ACCTG 5130: Fin Acctg III). This 5000 level ACCTG class counts as an ACCTG elective.
  • 9.0 Accounting or David Eccles School of Business Electives (ACCTG, ENTP, FINAN, IS, MGT, MKTG, OIS, STRAT 6002 and above)

Total Elective Credits: 18.0

Total Program Credits:     30.0

A tax accountant might work with companies or high-net-worth individuals to examine their financial records in order to create, prepare, and file tax documents. They offer solutions to tax issues and may even interact with taxation authorities on behalf of the client. Tax accountants gain a wide range of behind-the-scenes knowledge regarding companies and individuals through viewing records to ensure tax compliance. They remain up-to-date on applicable tax codes and are continuously researching changing laws. Tax accountants may be self-employed, work in public accounting, or work within a company.

Students in the Tax track may not complete this part-time.

Core Courses Requirements: The following are core courses for the full-time Tax degree. You must have taken all of the courses below totaling 12.0 credits.

  • ACCTG 6320 – Advanced Corporate Tax (3.0)
  • ACCTG 6360 – International Taxation (1.5)
  • ACCTG 6300 – Tax Research (1.5)
  • ACCTG 6350 – Partnership Tax (3.0)
  • ACCTG 6370 – State & Local Taxation (1.5)
  • ACCTG 6380 – Advanced Federal Tax Issues (1.5)

Total Core Credits: 12.0

Electives Requirements: Tax students are required to have 18 elective credits overall. At least half (9.0 elective credits) must be taken in the accounting department.

  • 9.0 Accounting Electives (ACCTG 6002 and above)
    • Some students have an ACCTG 5000 level class they have to take in their grad program to finish the prerequisites to the MAcc program (most often ACCTG 5130: Fin Acctg III). This 5000 level ACCTG class counts as an ACCTG elective.
  • 9.0 Accounting or David Eccles School of Business Electives (ACCTG, ENTP, FINAN, IS, MGT, MKTG, OIS, STRAT 6002 and above)

Total Elective Credits: 18.0

Total Program Credits:  30.0

Students who pursue the accounting information systems (AIS) emphasis will be part of the rapidly changing world of accounting and may work for consulting firms, large corporations, government agencies, or startups. Typically, they start out in auditor roles, working with client systems and records. After gaining experience in auditing practices, AIS professionals use their knowledge of both software and accounting rules to help companies improve their systems. These accountants often access data by working behind the scenes with budgets, tax documents, and financials. They also might act as a liaison between IT departments and accounting and finance teams. Because this is a new and growing emphasis, jobs are constantly shifting based on industry need and the advancement of technology.

Core Courses Requirements: The following are core courses for the AIS degree. You must have taken all of the courses below totaling 12.0 credits.

  • ACCTG 6520 – IT Risks & Controls (3.0)
  • ACCTG 6510 – Cases in Auditing/Systems (3.0)
  • IS 6420 – Database Theory & Design (3.0)
  • ACCTG 6732 – Corporate & LLC Taxation (3.0) or ACCTG 6735 – Business & Tax Strategy

Total Core Credits: 12.0

Electives Requirements: AIS students are required to have 18 elective credits overall. At least 6.0 must be done in the ACCTG department, and another 6.0 credits must be done in the IS department. Remaining credits can be completed anywhere within the Eccles School.

  • 6.0 Accounting Electives (ACCTG 6002 and above)
    • Some students have an ACCTG 5000 level class they have to take in their grad program to finish the prerequisites to the MAcc program (most often ACCTG 5130: Fin Acctg III). This 5000 level ACCTG class counts as an ACCTG elective.
  • 6.0 IS Electives (IS/OIS 6002 and above)
  • 6.0 Accounting or David Eccles School of Business Electives (ACCTG, ENTP, FINAN, IS, MGT, MKTG, OIS, STRAT 6002 and above)

Total Elective Credits: 18.0

Total Program Credits: 30.0

For those who wish to take the AIS track a step further and really specialize in the area of information systems, you have the option to complete a Graduate Certificate in Information Systems along with your Master of Accounting.

To complete the AIS Emphasis with the dual Graduate Certificate in Information Systems (GCIS), you must apply and be accepted into the GCIS program and be accepted into the MACC program prior to your first semester. Submit your GCIS application at Eccles.link/GCIS.

Core Courses Requirements: The following are core courses for the AIS degree with a dual graduate certificate in Information Systems (GCIS). You must take all of the courses below totaling 12.0 credits.

  • ACCTG 6520 – IT Risks & Controls (3.0)
  • ACCTG 6510 – Cases in Auditing/Systems (3.0)
  • IS 6420 – Database Theory & Design (3.0)
  • ACCTG 6732 – Corporate & LLC Taxation (3.0) or ACCTG 6735 – Business & Tax Strategy  (3.0)

Total Core Credits: 12.0

Electives Requirements: AIS + GCIS students are required to have 18 elective credits overall. At least 6.0 credits must be done in the ACCTG department, the remaining 12.0 credits must be done in the IS department.

  • 6.0 Accounting Electives (ACCTG 6002 and above)
    • Some students have an ACCTG 5000 level class they have to take in their grad program to finish the prerequisites to the MAcc program (most often ACCTG 5130: Fin Acctg III). This 5000 level ACCTG class counts as an ACCTG elective.
  • 12.0 IS Electives (IS/OIS 6002 and above)

Total Elective Credits: 18.0

Total Program Credits: 30.0

The accounting business analytics (ABA) track prepares students for the changing nature of the accounting field. As the industry moves toward further use of artificial intelligence, accountants need to have the skillset to use emerging technologies, analyze data, and give advice to clients. Advisory roles often involve risk management and mitigation, process and procedure improvement, and analyzing data to reveal trends. Through combining business analytics and accounting, these professionals navigate regulatory complexity, stimulate innovation, and grow a company’s competitive advantage. ABA students often start in general audit roles, advisory roles, or business analytics positions where they can combine their accounting knowledge with analytics to help make decisions for their employer and their clients.

In order to do the ABA Emphasis with the Dual GCBA Certificate, you must apply and be accepted into the GCBA program IN ADDITION to being admitted into the MAcc program. You must do this prior to your first semester in the program.

Core Courses Requirements:  The following are core courses for the ABA degree. You must take all of the courses below totaling 21.0 credits.

  • IS 6487 – Intro to Business Analytics (1.5)
  • IS 6489 – Stats & Predictive Analytics (3.0)
  • IS 6420 – Database Theory & Design (3.0)
  • OIS 6040 – Data Analysis & Decision Making (1.5)
  • IS 6480 – Data Warehousing (3.0)
  • ACCTG 6610 – Reading & Interpreting (3.0)
  • ACCTG 6620 – Business Valuation (3.0)
  • ACCTG 6732 – Corporate & LLC Taxation (3.0) or ACCTG 6735 – Business & Tax Strategy (3.0)

Total Core Credits: 21.0

Electives Requirements: ABA students are required to have 9.0 elective credits overall. At least 6.0 must be done in the ACCTG department, and the remaining 3.0 credits must be done in the IS department, from an approved list of MSBA Credits.

Reminder: Some students have an ACCTG 5000 level class they have to take in their grad program to finish the prerequisites to the MAcc program (most often ACCTG 5130: Fin Acctg III).  This 5000 level ACCTG class counts as an ACCTG elective.

Total Elective Credits: 9.0

Total Program Credits: 30.0